Taxation

Business

Alberta farmers lukewarm about federal gas tax suspension

ST. ALBERTA, AB, April 15, 2026 – Alberta farmers say a federal move to suspend the fuel excise tax will offer only limited relief, as rising costs...
Practice

How to avoid the 'tax trap' on timing of flow-through for dividend income and timing of receipts for trusts

Canadian tax lawyer and accountant David J Rotfleisch examines the FCA decision in Vefghi Holding Corp. v. Canada, currently under leave to appeal at the SCC
Practice

A taxing situation: Can Canadian tech contractors working for U.S. or overseas companies incorporate?

Aron Grusko and Nick Noonan of Fillmore Riley LLP explore the tax and legal considerations of incorporation for professionals in Canada working remotely
Business

Ontario: Province announces lower business tax

The provincial government is proposing to cut Ontario’s small business corporate income tax rate from 3.2 per cent to 2.2 per cent as of July 1 this year
Business

CRA may apply 2025 permanent establishment OECD rules to Canada

Canadian tax lawyer and accountant David J Rotfleisch on remote work, corporate authority to bind, CRA treaty interpretation and interprovincial tax risk
Practice

Contempt of court in Canadian tax litigation is a high bar in Canada

The MNR v Carflex decision illustrates the high evidentiary threshold that must be satisfied before a taxpayer or corporate officer can be found in contempt
Partner Posts

Tax season 2026: Navigating legislative changes and AI tools

Tax updates and AI tools: What practitioners need to know this tax season. Reliable and authoritative sources of tax information have never been more important
Practice

Unpaid payroll deductions: Federal Court Of Appeal affirms bona fide purchaser defence for unsecured creditors

Toronto-Dominion Bank v. Canada confirms that innocent unsecured creditors are not automatically liable to repay unremitted payroll deductions to the Crown
Practice

When a donation is not really a gift: The court's rejects on tax-driven charity arrangements, gifts must be genuine

The Federal Court of Appeal decision in Walby v Canada reinforces an important principle in Canadian tax law, says tax lawyer and accountant David J Rotfleisch
Practice

Canada's anti-deferral regime and the FAPI rules: When offshore trust structures trigger more tax

A common misconception in offshore tax planning is that tax treatment of foreign trusts is determined solely by where the trust is administered or governed
Business

Taxpayers group urges Manitoba to permanently cut gas tax as fuel prices rise

The American-Israeli assault on Iran is causing prices to surge at the pumps. Taxpayer advocacy groups are now calling for gas tax cuts to lower the impact
Practice

If a company is revived, are former directors liable for unpaid GST again?

The Maragos decision by the Tax Court of Canada reinforces the importance of limitation periods in tax law, explains Canadian tax lawyer David J Rotfleisch