Taxation

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
Thought Leaders

The throne speech: Fiscal prudes are fretting about the wrong issues

Finance public policy professor Marc-Andre Pigeon says much of government debt is simply accounting entries
Practice

Changes to the Canadian principal residence exemption – part two

Kim G C Moody provides an update to the principal residence exemption conversation
Business

What will be the impact of the WE Charity scandal on the Canadian charity sector?

A longform article by charity sector lawyer Mark Blumberg on the We Charity, its governance and for-profit activities
Thought Leaders

The throne speech must blaze a bold new path — including imposing a wealth tax

The pandemic has laid bare the consequences of a gilded age of tax avoidance
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
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
Taxation

Me Too defeats You Too in Tax Court

The Penate decision by the Tax Court of Canada is welcome awareness of racial and gender discrimination, says Claire M.C. Kennedy and Anu Nijhawan of Bennett Jones LLP