Practice
Practice
Avoiding the pitfalls of partnerships when making SR&ED claims
Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
RRSP double taxation from overcontribution
Tax lawyer and accountant David J Rotfleisch on double taxation and relief
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Reeves v the Queen & applicability of the GST/HST new housing rebate
Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
The Calm Before The Insolvency Storm?
David Bish of Torys LLP on the current insolvency climate and forecast for 2022
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Tax Court rules that gift of shares of a private corporation to a foundation was ineligible for a charitable tax credit
Tax lawyer and accountant David J Rotfleisch on gifting non-qualifying securities such as a promissory note to a registered charity
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
The pandemic and productivity silver linings
Tax Lawyer Dean Blachford on some of the ways that Ottawa-area accounting firms have adapted and innovated during the Covid-19 pandemic
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
CRA applying GAAR for outside/inside ACB misalignment on 55(3)(a) transactions
In the final part of a three-part series, Doug S. Ewens and Kenneth Keung of Moodys Tax Law ask whether the CRA is over-reaching on the scope of the GAAR
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Our response to the CRA's position on creditor-proofing reorganizations – part 2 (a case study)
A three-part series from Doug S. Ewens and Kenneth Keung of Moodys Tax Law
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
What can a taxpayer do if a CRA decision letter is unclear?
Canadian accountant and tax lawyer David J Rotfleisch on a recent Federal Court decision against Canada Revenue Agency
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
When to file (and when not to file) a service complaint against the CRA
Pierre Alary of Gowling WLG on factors that support the filing of a service complaint as part of an ongoing tax dispute
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Pandora Papers: More smoke than fire? CRA VDP operations manual: Top 10 takeaways
Stevan Novoselac and John A. Sorensen of Gowling WLG on the nuances of the CRA's VDP Operations Manual
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Rectification and the vanishing prospects for common sense and compassion
John Sorenson of Gowling WLG asks whether the Glenmac decision demonstrates a tax system that is just, equitable and fair
- COMMENTS 13
- LIKES 149
- VIEWS 160
Partner Posts
Canadian Accountant Tech Review: Fujitsu ScanSnap iX1600
The iX1600 looks like its predecessor but offers faster speed and connectivity
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Analysis: Tax litigants may amend their arguments during a trial
Canadian tax lawyer and accountant David J Rotfleisch analyzes Canada v. Pomeroy Acquireco
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Canadian income tax - proposed First Home Savings Account
David J Rotfleisch on the Liberals' proposed tax favoured savings account
- COMMENTS 13
- LIKES 149
- VIEWS 160
Partner Posts
Accountancy Insurance: 5 years supporting CPA firms across Canada … and counting
Roman Kaczynski of Accountancy Insurance on the growth of Audit Shield in Canada and where the CRA is focusing its audit activity
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Dale et al. v the Queen – Timing on issue of shares in Section 85 rollover
Tax lawyer and accountant David J. Rotfleisch on a successful appeal of a Tax Court decision
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Tax topics we're thinking about this fall
MaryAnne Loney of McLennan Ross LLP on opportunities and risks in the current tax landscape
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Strong showing by Canadian R&L accounting firms in H1 audit client gains
Exclusive: 2021 H1 SEDAR data of Canadian firms crunched by Audit Analytics
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Contesting a will in Ontario: Canadian tax lawyer guide
Provincial legislations are carefully crafted to include provisions that infringe upon and restrict an individual's testamentary freedom, says tax lawyer and accountant David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
KPMG Canada leads all Canadian accounting firms in 2021 H1 audit client net gains
SEDAR filing data of Canadian accounting firms crunched by Audit Analytics
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Electing out of spousal rollover on death
Toronto Tax Lawyer and Accountant David J Rotfleisch explains when, with proper estate planning, it is possible to achieve a substantially better tax outcome
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
When will the Tax Court of Canada resume in-person sittings?
Some notable decisions recently announced from videoconference hearings
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Tax clearance certificates can be beneficial but may also trigger scrutiny from the Canada Revenue Agency. Canadian tax lawyer and accountant David J Rotfleisch explains
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Voluntary Disclosure Applications: Canadian Tax Lawyer's Guide
Canadian tax lawyer and accountant David Rotfleisch looks at a recent Federal Court ruling on voluntary disclosure (4053893 Canada Inc.)
- COMMENTS 13
- LIKES 149
- VIEWS 160