Practice
Practice
No elation when rectification takes a vacation
John A. Sorensen of Gowling WLG looks at the recent rejection of a rectification application as retroactive tax planning
Practice
Deducting motor vehicle expenses: Gardner v The Queen
A recent Tax Court decision provides guidance for taxpayers working from home during the COVID-19 pandemic
Practice
Toronto employment agency owner sentenced for tax fraud
The CRA may have an ongoing project to scrutinize staffing agencies and their clients, says Canadian tax lawyer and accountant David J. Rotfleisch
Profession
Davidson & Company beats SME accounting firms in H1 audit client gains
2020 H1 SEDAR data of Canadian SME firms crunched by Audit Analytics
Profession
In a tough year for accounting firms, PwC Canada leads Big Four in H1 audit client gains, losses
2020 H1 SEDAR data of Canadian Big Four firms crunched by Audit Analytics
Practice
Canadian audit fees jump as public filings plunge for 2019
Audit Analytics crunches the SEDAR numbers for Canadian audit fees in 2019
Practice
Hansen v The Queen: The principle residence exemption and house flipping
Tax lawyer and accountant David Rotfleisch looks at a recent Tax Court ruling involving a CRA charge of gross negligence
Practice
Refinancing Prescribed-Rate Loans Used For Income Splitting
Vincent E. Didkovsky of Newport Private Wealth and Michael Goldberg of Minden Gross on minimizing the risk of a challenge from the CRA
Book Reviews
Book Review – Victory Over the CRA: An Accountant's Guide to Representing a Client
Tax Lawyer Dale Barrett wears the white hat in a timeless showdown with the CRA
Practice
Professional corporations and income for child support – Guidance from the BC Court Of Appeal
Chantal M. Cattermole of Clark Wilson LLP on a case involving competing income assessments prepared by two Canadian accountants
Practice
Rogers Enterprises (2015) Inc. v The Queen
Beware the tax trap of GAAR, says tax lawyer and accountant David Rotfleisch
Practice
Here comes the CEWS audits
Practitioners are now seeing the first CRA "small-scale" CEWS audits say Kenneth Keung and Kim G C Moody of Moodys Tax
Technology
How ScanSnap helps accountants work from home
Remote work is here to stay. A document scanner is essential hardware
Practice
Changes to the Canadian principal residence exemption – part two
Kim G C Moody provides an update to the principal residence exemption conversation
Practice
Changes coming to the Canadian principal residence exemption?
The time for change might be ripe says Kim G C Moody of Moodys Tax Law LLP
Profession
Third party penalties under the Income Tax Act
Why the landmark 2015 Guindon decision by the Supreme Court of Canada matters to Canadian accountants
Profession
What does IES 8 mean for smaller Canadian accounting firms?
Bridget Noonan, CPA, CA on how to ensure compliance with International Education Standard 8
Practice
Reconsidering Consideration – TCC concludes funding attracts HST in CanLII v The Queen
Bobby Solhi and Braek Urquhart of BLG on the CanLII sales tax implications for non-profit organizations
Practice
Director's liability and the Income Tax Act statutory limitation
Tax lawyer and accountant David Rotfleisch looks at Soulliere v The Queen
Practice
Planning to Maximize the Capital Dividend Account — Part III
The third and final part of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice
Are tax free savings account swap transactions legitimate?
In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
Practice
R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud
David Rotfleisch provides analysis of falsely claiming GST/HST rebates
Practice
How to help clients avoid grant penalties in SR&ED claims
When a client wins grant funding, it can have a dramatic impact on their claim
Profession
Is the CRA's Northern Service Improvement Strategy enough?
Taxpayers ombudsperson says improvements still need to be made, reports Jeff Buckstein in the third of a three-part series on CRA service to northern Canada
Practice
Shifting to virtual: 3 tips to foster and promote team collaboration
With the rise in virtual teams comes the necessity to find innovative and effective ways to encourage collaboration, says Sofia Arisheh