Taxation
        
                Practice
            
                
    Intergenerational business transfer rules are changing in 2024
    Kenneth Keung and Jason Lau of Moodys Private Client Law say tax practitioners will need to ensure they have a full understanding of new IBT rules
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                Practice
            
                
    A new era for the Canadian GAAR
    Pooja Mihailovich and Leandra Gupta of Osler, Hoskin & Harcourt LLP say the new era may compound uncertainties and add to compliance and dispute costs
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                Practice
            
                
    When is it worth challenging the CRA's defective Tax Court pleadings?
    Tax accountant and lawyer David J Rotfleisch reconciles the Federal Court Of Appeal's decisions in the similar but different Preston and Adboss cases
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                Practice
            
                
    A Canadian tax lawyer explains why the ATIP process is critical to preparing for tax disputes with CRA
    An Access to Information or Personal Information (ATIP) request can be a double-edged sword despite its importance to resolving tax matters
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                Practice
            
                
    Tax complexities in dealing with the death of a spouse: ODSP and child benefits
    Canadian tax lawyer and accountant David J Rotfleisch looks at the concept of ghost income in a win for the taxpayer in O'Brien v. The King
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                Thought Leaders
            
                
    Australia has one of the weakest tax systems for redistribution among industrial nations – Stage 3 tax cuts will make it worse
    Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers
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                Practice
            
                
    Canadian taxpayers must respond to CRA about assessments, reassessments, confirmations by the deadline
    In Oliveira v. The King, the Tax Court was primarily concerned with the timeliness of the application, explains Canadian tax accountant and lawyer David J Rotfleisch
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                Practice
            
                
    Expansion of the mandatory disclosure rules in the context of ordinary commercial and routine tax planning transactions
    Greg Farano of Gardiner Roberts LLP on the new MDRs, broad enough at first to apply to ordinary commercial and routine tax planning transactions
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                Practice
            
                
    Taxpayers must articulate reasons for not responding to questions in motions in Tax Court
    Quigley v The King outlines the appropriate questions and responses during the discovery stage, explains tax lawyer and accountant David J Rotfleisch
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                Practice
            
                
    Tax obligations for foreign home buyers In Canada: Bakhtiari v British Columbia
    Can a refugee avoid paying the foreign buyer’s tax on human rights grounds under the Canadian Constitution? David J Rotfleisch comments on the Bakhtiari case
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                Profession
            
                
    Sunday News Roundup 23.11.12: Quebec transfer pricing, CRA interest and more Canadian accounting news
    Wrapping up the odds and ends from the past week in Canadian accounting news
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                Practice
            
                
    Canadian taxpayers, beware: The CRA gets away with defective pleadings during tax litigation
    In Canada v. Preston, the Federal Court of Appeal sided with the Canada Revenue Agency and overturned the Tax Court's decision, over the issue of assumptions
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