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

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

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

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

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

Tolley v The King is a reminder that developments after tax reassessments, no matter how convincing, cannot alter relief from reassessments retroactively.

The issue is not whether GST/HST should exist. It’s whether the threshold governing its application still reflects sound administration in today’s economy

Enhancing a succession plan using Succession Enhancers is like hitting a grand slam without any controversy involved, says Matthew Getzler of Torkin Manes LLP

The Canada Revenue Agency distinguishes clearly between employee misconduct and wrongdoing, applying different legal and administrative frameworks to each

Proactively reviewing EFILE accounts, certified tax software usage, and internal controls will position you far better when the new CRA rules take effect

The decision in Lufthansa Technik Aktiengesellschaft offers guidance on how interest-relief applications must be evaluated under s. 3.3 of the Customs Act

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

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

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

PCAOB inspection report comes one year after censure by Canadian Public Accountability Board, based on audit inspection information from foreign regulator

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

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

Tax credits aimed at helping with affordability are also increasing including the Low Income Tax Credit, the Disability Tax Credit and supplement and more

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

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

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

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

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

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

PricewaterhouseCoopers lowered its deficiency percentage from 63 to 43 per cent, according to US audit watchdog review of seven audits conducted in 2024