Taxation

Practice

That's a relief! CRA extends payment due dates again during COVID-19

Canada Revenue Agency announces further extension to payment due date for individual, corporate, and trust income tax returns
Practice

When does a CRA tax audit become a criminal tax investigation?

Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Practice

The CRA's pursuit of real estate data goes south of the border

Lost tax revenue in the real estate sector has been a key issue for the CRA, say David Piccolo and Jessica Bishara of TaxChambers LLP in Toronto.
Practice

Should a Canadian taxpayer seek judicial review?

The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Practice

Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code

Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
Practice

When can a Canadian taxpayer seek punitive damage from the CRA?

Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada
Practice

CRA Operational Update: Ten Things You Need To Know

A CRA status update on tax controversy and dispute resolution from Stevan Novoselac and John Sorensen of Gowling WLG
Practice

Tax Court update on getting back to business – top ten takeaways

An update on the reopening of the Tax Court of Canada, by Stevan Novoselac and John Sorensen of Gowling WLG
Practice

The Tax Court Of Canada's new fast track settlement conference system, post the COVID-19 pandemic

Tax lawyer and accountant David Rotfleisch looks at the ramifications of trying to clear the Tax Court's backlog of cases
Practice

Do Swiss banks owe your accounting clients money?

Clock is ticking for investors who held Swiss bank accounts to claim reimbursements of retrocessions deemed illegal
Thought Leaders

How to build a better Canada after COVID-19: Transform CERB into a basic annual income program

Most proposals for a basic annual income rest on a negative income tax, says Canadian economist Gregory C. Mason
Practice

Income tax reassessment periods – proposed changes

Aasim Hirji and Christopher Ellett of Moodys Tax Law are concerned about Bill C-17, the Time Limits and Other Periods Act (COVID-19)