Practice

Practice

Withholding tax and beneficial ownership: C&W Offshore Ltd. v. HMK, 2026 TCC 40

A non-resident vendor’s silence on an invoice does not relieve a Canadian resident of its statutory duty to withhold and remit tax under the Income Tax Act
Municipal

NS: Pictou County council surprised by Deloitte audit and $100k+ bill

Taxpayers in tiny Maritime municipality on hook for $109K because Nova Scotia government ordered secret tax sale process audit by Big Four accounting firm
Practice

It’s almost June. When will the PCAOB publish another Canadian audit inspection report?

The American audit watchdog, defanged by Trump administration deregulation, is far behind its usual publication rate and unlikely to improve in the future
Practice

How to beat CRA alternative tax assessments: Insights from a Canadian tax lawyer

Canadian tax lawyer and accountant David J Rotfleisch presents four strategies based on recent judicial decisions to undermine these CRA tax assessments
Practice

Aggressive tax planning schemes, specially those designed by third parties, will annoy CRA – Canada v. Microbjo Properties Inc.

The Federal Court of Appeal in this case made it clear that true arm’s length dealings require independent interests, real negotiation, and genuine risk
Profession

Regulators and audit leaders discuss audit quality and confidence in Canada's financial reporting

Left to right: Stan Magidson, Canadian Securities Administrators; Peter Routledge, Superintendent, OSFI; and Sonny Randhawa, Canadian Public Accountability Board
Practice

How disobeying a Federal Court order under the Income Tax Act will result in ‘contempt of court’ charge plus fines & penalties

As David J Rotfleisch explains, the courts make a clear distinction between the inability to comply and a lack of effort, when it comes to contempt of court
Practice

When fake tax losses lead to CRA gross negligence penalties: The risk of willful taxpayer blindness

The recent McCutcheon decision reinforces a fundamental principle of Canadian tax litigation, explains Canadian tax lawyer and accountant David J Rotfleisch
Profession

Bridging Finance allegations just the latest in KPMG Canada audit quality criticism

Under new disclosure rules, Canada’s audit watchdog recently revealed that KPMG had the worst audit inspection results among the Big Four accounting firms
Practice

The meaning of HST 'included in' the purchase price for real property (after the CRA has assessed the HST)

Greg Farano of Gardiner Roberts LLP on a court case involving an HST registrant who self-assessed HST on the value of commercial portion of a sold property
Practice

CRA real estate tax audits using MLS data: Builder risk, GST/HST exposure & audit defence strategies In Canada

In one year alone, more than 2,200 GST/HST tax audits specifically targeting housing transactions resulted in approximately $231 million in tax assessments
Practice

10 Canadian tax facts you ought to know

With the recent release of Canadian Tax Facts 2026 from David J Rotfleisch, now is the time to test your knowledge and assumptions about Canadian taxation
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

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
Profession

CPAB Annual Report: As transparency improves, so does audit quality at Canadian accounting firms

The Canadian Public Accountability Board reports a second consecutive year of improvement in audit firm inspection findings compared to historical results
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
Profession

Sunday News Roundup 26.03.22: KPMG audit deficiencies, Deloitte AI errors, and more Canadian accounting news

Our weekly Canadian accounting news roundup includes CPAB audit inspection reports, why you should join CPA Canada, the accounting dealbook and more.
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
Profession

Big Four accounting firm Deloitte Canada comes out on top in first firm-specific inspection reports from audit watchdog

KPMG Canada has highest rate of files with significant findings among Big Four firms according to reports published by Canadian Public Accountability Board
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
Practice

Taxpayer sought judicial review of CRA's decision to refuse changing his 2004 income tax return

In Rawlings v AGC, the taxpayer successfully won the right to amend his tax return, after the Federal Court found CRA actions unfair, says David J Rotfleisch
Practice

Accepting money from a spouse with tax problems can give you a bigger problem with the CRA

Courts will focus on economic reality, not technical form, when applying anti-avoidance provisions like section 160, explains tax lawyer David J Rotfleisch