Practice

Profession

Canadian Public Accountability Board censures EY Canada over answer sharing on professional development courses

Settlement between Canadian audit watchdog CPAB and Ernst & Young LLP brings closure to cheating scandals involving three of the Big Four accounting firms
Practice

Complaints about CRA rise 27% despite recent automated tax filing, call centre failures, processing delays, poor communication

Canada’s tax act is completely nuts; administrative modernization cannot succeed without legislative simplification, asserts tax lawyer David J Rotfleisch
Profession

Regional accounting firms post good results in recent CPAB audit inspection reports

Audit watchdog Canadian Public Accountability Board posts 2025 inspection reports for Baker Tilly WM LLP, Crowe MacKay LLP, DMCL LLP, RSM Canada LLP
Practice

Why R v Jarvis is the most important tax case for Canadian taxpayers

The 2002 Supreme Court of Canada decision presents a clear line between a CRA tax audit versus a criminal tax investigation, explains David J Rotfleisch
Practice

Tax Court confirms that taxpayers must provide clear instructions to apply refund balances

A recent Tax Court decision in BMLex Avocats v The King explains why a tax credit balance does not protect taxpayer from GST/HST instalment interest
Partner Posts

From transactional to trust: How Canadian accountants are redefining their role

The Scotiabank Accountant Banking Program addresses three barriers that prevent Canadian accountants from growing their practices, explains Pouya Zangeneh
Practice

When the CRA recharacterizes capital gains as business income: Happy Valley Farms, Stewart v. Canada

Canadian tax lawyer and accountant David J Rotfleisch dissects the legal framework, playbook governing Canada Revenue Agency audits, reassessments
Practice

Audit watchdog inspection report reveals numbers behind continued expansion of MNP LLP

Homegrown national accounting firm shows no sign of slowing down expansion through multiple mergers with small firms and agencies across Canada in 2026
Practice

Canada just made SR&ED more valuable and easier to access: Here’s what changed

Matteo Loconte, CPA of Miller Thomson LLP explains key takeaways for revised SR&ED process including the CRA’s new, optional pre-claim approval process
Practice

Why detailed record-keeping is critical to deducting business expenses with CRA: Bobic v. The King

Tax Court of Canada decision yields generous outcome due to CRA benefit of the doubt test, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

Ottawa makes $10-million EOT exemption permanent

The employee ownership trust (EOT) has now earned a place as a viable option that deserves consideration explains Stéphanie Pépin of Miller Thomson LLP
Practice

King Charles taxation and Canadian comparisons: Voluntary compliance, crown privilege, and tax transparency

Underlying themes of taxation have direct resonance for Canadian taxpayers and their advisors, asserts Canadian tax lawyer and accountant David J Rotfleisch
Practice

Panama Papers 10th anniversary: Canadian tax implications, CRA results & compliance lessons for taxpayers

The Panama Papers significantly raised the visibility and compliance costs of offshore secrecy, explains Canadian tax lawyer and accountant David J Rotfleisch
Profession

CPAB updates restrictions, releases inspection reports for regional accounting firms

Manning Elliott LLP, Smythe LLP, and American auditors Macias, Gini & O’Connell LLP previously restricted by Canadian Public Accountability Board enforcement
Profession

No significant findings reported by Canadian audit watchdog in reports on four Vancouver-based accounting firms

Davidson & Company LLP, D&H Group LLP, De Visser Gray LLP, and WDM Chartered Professional Accountants each have one office in Vancouver, British Columbia
Thought Leaders

The great power shift inside accounting firms

Seasoned partners are losing their grip on raw recruits. Will they get it back? A study by Bertrand Malsch of the Smith School of Business provides clues
Practice

How the CRA uses artificial intelligence in Canadian tax audits: What taxpayers must know now

Taxpayers flagged in error by Canada Revenue Agency AI algorithms have no front-end remedy, argues Canadian tax lawyer and accountant David J Rotfleisch
Practice

CRA’s conduct slammed for unnecessarily prolonging tax litigation, increasing costs

Why the Federal Court of Appeal upheld a Tax Court of Canada decision to award costs to Marine Atlantic in its appeal of a Canada Revenue Agency assessment
Practice

Consultation on the Regulation 105 waiver process: What business owners, service providers and practitioners need to know

Regulation 105 waiver process widely viewed as inefficient, misaligned with modern cross border business practices, says Brendan G. Ho of Miller Thomson
Practice

Forgotten, missing tax records and unreported income will cost you penalties

Karlozian serves as a cautionary example of the risks of poor record-keeping and incomplete tax reporting, says tax lawyer and accountant David J Rotfleisch
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