Practice

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Superstars, Steroids and Succession

Enhancing a succession plan using Succession Enhancers is like hitting a grand slam without any controversy involved, says Matthew Getzler of Torkin Manes LLP
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When CRA employees misbehave and make mistakes against Canadian taxpayers

The Canada Revenue Agency distinguishes clearly between employee misconduct and wrongdoing, applying different legal and administrative frameworks to each
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CRA introduces software-specific controls for EFILE accounts, a safety feature, starting in 2026

Proactively reviewing EFILE accounts, certified tax software usage, and internal controls will position you far better when the new CRA rules take effect
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When judicial review (Federal Court) finds that interest imposed by CBSA must be waived

The decision in Lufthansa Technik Aktiengesellschaft offers guidance on how interest-relief applications must be evaluated under s. 3.3 of the Customs Act
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Top 5 need-to-know Canadian GST/HST cases from 2025

Simon Douville, Al-Nawaz Nanji and Randy Schwartz of McCarthy Tétrault on the top five from LBL Holdings to an AirBNB condo sale, from the FCA to Tax Court
Practice

Case Commentary: HMK v. Quebecor Inc – Federal Court Of Appeal rejects GAAR challenge to using strategy of business losses

The FCA decision reaffirmed that tax efficiency alone does not equate to abuse under GAAR, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

How to deduct "loss leaders," other outrageous promotional expenses on your Canadian business taxes

What Canadian tax rules apply to the deductibility of promotional expenses? Lessons from a $3.2 million giant bluefin sale and Japan's ‘Tuna King’ of sushi
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BC accounting firm Davidson & Company LLP gets clean sheet from US audit watchdog

PCAOB inspection report comes one year after censure by Canadian Public Accountability Board, based on audit inspection information from foreign regulator
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Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections

The Tax Court of Canada’s decision in Ng v. The King used a four-step legal test for mailing, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

Christian charities see spike in revocations for serious violations in 2025

Sometimes people think their sector is being persecuted or highlighted and that's not really the case, says CCCC spokesperson, who takes no issue with CRA
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Saskatchewan: Increases in tax credits and affordability measures

Tax credits aimed at helping with affordability are also increasing including the Low Income Tax Credit, the Disability Tax Credit and supplement and more
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Raymond Chabot Grant Thornton gets clean audit inspection sheet from US audit watchdog

A rare achievement for a Canadian accounting firm as the US Public Company Accounting Oversight Board finds no deficiencies in its inspection of two audits
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When CRA reassesses you beyond the normal period for tax shelters for charitable donations

Canadian tax lawyer and accountant David J Rotfleisch explains how a taxpayer involved in a leveraged donation scheme won in Tax Court against the CRA
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Case Study: Canada v. Hutchison Whampoa Luxembourg Holdings S.A.R.L.

The Federal Court of Appeal decision involving Husky Energy, Barbcos and Luxcos withholding tax is problematic says Lorne Saltman of Gardiner Roberts LLP
Partner Posts

How Canadian accounting firms are governing AI to drive advisory growth

A Q&A between Andrew Kanzer of Xero and Sophie Dillon of Orbit Accountants on the adoption of AI-powered advisory services at Canadian accounting firms
Practice

Case Commentary: Rotfleisch v. Canada – Filing an objection does not stop the alleged tax owing from accumulating interest

Canadian tax lawyer and accountant David J Rotfleisch looks at a Federal Court of Canada decision in a case going back to 2004 in which he was the applicant
Thought Leaders

Canada needs an open finance roadmap, not just open banking

Canada has a window to learn from open banking examples around the world and design an open finance roadmap that fits its own needs says Eric Saumure, CPA
Practice

PCAOB inspection report: Almost half of PwC Canada audits included significant deficiencies

PricewaterhouseCoopers lowered its deficiency percentage from 63 to 43 per cent, according to US audit watchdog review of seven audits conducted in 2024
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CPA Ontario fines former KPMG Canada partner $50k over failed Laurentian University audit

Laurie Bissonette, who led the KPMG audit engagement team just prior to Laurentian filing for insolvency, also had her fellowship designation suspended
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Tax evasion, tax compliance, and actual tax collection compared: Italy is worse, while Canada is improving

Italy relies on broad tax amnesty schemes to recover lost revenue; the Canada Revenue Agency prefers the structured, ongoing voluntary disclosure program
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Concerns about overseas work cited as status revoked for two religious charities

According to the Canada Revenue Agency, the tax status of the two charities was revoked due to practices in Israel and the Democratic Republic of the Congo
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The same but different — The types of dividends and their impact on taxes

Misclassifying the kind of dividend you declare can quickly land you in hot water with the CRA, explain Alex Shchukin and Mariem Naem of Devry Smith Frank LLP
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Poor record-keeping sinks two Canadian charities

Evangelical World Outreach of Canada of Winnipeg and Mazel Charity Fund of North York both lost their charitable status despite 2020 CRA compliance letters
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British Columbia Court Of Appeal upholds additional transfer tax assessment in foreign entity trust case

Legal title matters more than beneficial ownership when it comes to BC’s additional transfer tax, say Cameron Funnell and Richard Baker of Watson Goepel
Thought Leaders

Rudeness is hurting auditors’ ability to protect the public — here’s how

A new study co-authored by Canadian accounting academics shows negative behaviour from clients should be treated as an risk factor — and provides solutions