Taxation

Practice

International remote work: Tax issues, Part II (Canadian companies)

In part two of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
Practice

Does your job require you to buy luxury goods? And, can you deduct those luxury goods on your taxes?

Canadian tax lawyer and accountant David J Rotfleisch deconstructs the case of Holt Renfre employee claiming luxury clothing expenses in Samotus v. The King
Practice

Section 160 leads to derivative tax liability for 50-50 shareholders who receive dividends from a tax-debtor corporation

Canadian tax lawyer and accountant David J Rotfleisch comments on the section 160 tax trap in the Tax Court of Canada decision in McCague v The King, 2025
Practice

Alberta: Nenshi says clawback of Assured Income for the Severely Handicapped is theft from disabled

Albertans receiving AISH are required to apply for CDB, but it will be counted as non-exempt income and be taken dollar-for-dollar from their AISH cheque
Practice

International remote work: Tax issues, Part I (workers)

In part one of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
Business

Niagara council rejects bid for $40M taxpayer incentive to fund luxury homes

Niagara Regional Council decision to reject a maneuver to avoid defeat of $40 million developer incentive called a victory for taxpayers outside of Welland
Thought Leaders

Staying the course toward sound public finances

The absence of a federal budget underscores the importance of returning to fiscal consistency, says Université de Sherbooke taxation professor Luc Godbout
Practice

Case Commentary: The application of the General Anti-Avoidance Rule on capital dividends

Canadian tax lawyer and accountant David J Rotfleisch looks at the impact the new GAAR may have had on the Magren Holdings case had the rule been in effect
Partner Posts

Navigating 2025 tax changes: Expert insights from CPA Ontario's expanded Tax Immersion Program

CPA Ontario's Tax Immersion Program equips chartered professional accountants with the skills needed to thrive in the evolving Canadian and US tax landscape
Partner Posts

What can Canada learn from Ireland’s corporate tax approach?

Ireland shows that clear rules, competitive tax rates, and simplicity can help drive economic growth
Practice

What expenses can owners deduct from rental properties that produce no income?

In Blecha v The King, the Canada Revenue Agency disputed whether a taxpayer was really renting residential property, explains tax lawyer David J Rotfleisch
Practice

Bank Of Nova Scotia v The King: How a procedural rule on loss carrybacks triggered $7.9M in interest arrears on tax not owing

It’s a matter of interest as to why Scotiabank is appealing to the Supreme Court of Canada after losing Canada Revenue Agency decisions in the lower courts
Practice

How CRA conducts net worth audits and enforces gross negligence penalties against Canadian taxpayers

David J Rotfleisch dissects the case of a certified management accountant and former employee of the CRA in Mann v The King and lessons from similar cases
Thought Leaders

Remember who the tax system is for

Francois Boileau, Canada’s taxpayers ombudsperson, responds to the article, The forgotten project of tax reform, by François Brouard and Bertrand Lemieux
Profession

CRA launches new process for Canadian taxpayers to authorize their tax representatives

Tax representatives can now be given instant access by individuals to their CRA online accounts due to a new process launched by the Canada Revenue Agency
Business

Ford and Smith divided over Trump response at premiers’ summit

An electricity export tax is a the centre of a disagreement between premiers Doug Ford and Danielle Smith as to how best to respond to Trump tariff threats
Business

Alberta: Unpaid taxes leave municipal districts in financial pickle

In Alberta, municipalities can no longer pay for joint healthcare and social services, because Smith government lets oil and gas companies off the tax hook
Business

New Brunswick: 'Change is needed' – Consultations begin on province's high property taxes

The new Liberal provincial government has frozen property taxes as it follows through with a campaign promise of tax reform currently in the discovery phase
Business

Patrick Brown’s $180M transportation funding gap just the beginning of pain for Brampton taxpayers

Critics say the property tax base — Brampton homeowners — will eventually be forced to cover substantial deficits as a result of budget and tax freezes
Practice

Can CRA require a taxpayer to prepare net worth audit schedules under the new section 231.1?

While the Canada Revenue Agency’s authority under section 231.1(1)(d) is broad, it is not unlimited, explains tax lawyer and accountant David J Rotfleisch
Business

Developers want Alberta government to intervene on Canmore vacancy tax

Developers are fighting a popular tourist town over the establishing of a higher tax for second homes that sit empty outside of tourist season in Alberta
Business

Alberta: Province’s new 8% tax bracket begins today

Tax cut applies to Albertans earning income up to $60,000 as Albertans continue to pay considerably less in overall taxes than those in other provinces
Practice

A guide to the Canadian tax treatment of domestic, foreign retirement compensation arrangements for high-income earners

Canadian tax lawyer and accountant David J Rotfleisch deconstructs lessons from the recent Tax Court Martin v The King decision involving the CRA and RCAs
Thought Leaders

Why Elon Musk’s US$34 billion loss wasn’t really that — and what it tells us about the philanthropy of the ultra-wealthy

One of the most strategically valuable (yet less publicly discussed) motivations of philanthropy is tax management, particularly the donation of shares
Thought Leaders

The forgotten project of tax reform

Despite differences, Canada’s federal parties recognize the need for an in-depth review. Now is the time to act, say François Brouard and Bertrand Lemieux