Practice

Practice

The salary-dividend decision after the small business rate cut

In part two of his two-part series, Bashar Qawas of Better Books Canada delves deeper into the unevenness of small business rate cuts in Ontario and Quebec
Practice

The small business rate cut that partly reverses in January

In part one of a two-part series, Bashar Qawas of Better Books Canada explains the timing mismatch in cuts to the small business corporate income tax rate
Partner Posts

AI Digital Employees in Accounting: The next stage of automation

Future accounting teams could include local accountants, offshore accounting professionals, automation and AI Digital Employees, explains Ryan Morris.
Practice

Federal Court sets strict Mutual Agreement Procedure (MAP) deadline in reassessment deals with Canada Revenue Agency

The FC Robinson MAP deadline ruling has implications for cross-border taxpayers, owner-managers, corporate groups, and accountants, says David J Rotfleisch
Thought Leaders

When an immigrant entrepreneur's business plan, net worth and source of funds have to tell one financial story

For internationally connected entrepreneurs, the central question is not, ‘How do we make this immigration file stronger?,’ writes Usman Khalil, RCIC, CPA
Thought Leaders

As accountants, we tested our own pitch for advisory services. The data says clients need controllership first

For a large share of Canadian small and mid-sized businesses, the work that would help most is controllership, writes Eric Saumure, CPA, CA, of Zenbooks
Profession

Deloitte used AI in $1.6M government report, but watchdog CPA NL says it can’t investigate

Chartered Professional Accountants of Newfoundland and Labrador cannot investigate Deloitte Inc., the legal entity that produced flawed AI consulting report
Practice

ExxonMobil Canada Resources Company v. the King, case study

Lorne Saltman of Gardiner Roberts LLP explains why the Tax Court rejected the CRA’s position that a $36-million pipeline feasability study was not deductible
Practice

Notice of Assessment was never mailed? Federal Court of Appeal clarifies taxpayer must first prove non-delivery

The FCA Siam decision reinforces that taxpayers bear the burden of proving that a Notice of Assessment was not sent, and credibility plays a central role
Profession

PCAOB finally publishes first audit inspection reports of Canadian accounting firms this year

Deloitte Canada and De Visser Gray LLP receive excellent reviews from defanged US audit watchdog under deregulatory pressure from Trump Administration
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