Taxation
Practice
When CRA reassesses you beyond the normal period for tax shelters for charitable donations
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
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Practice
Case Study: Canada v. Hutchison Whampoa Luxembourg Holdings S.A.R.L.
The Federal Court of Appeal decision involving Husky Energy, Barbcos and Luxcos withholding tax is problematic says Lorne Saltman of Gardiner Roberts LLP
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Thought Leaders
Billionaires with $1 salaries ― and other legal tax dodges the ultrawealthy use to keep their riches
People who earn a lot through their job, from doctors to executives, are carrying the largest taxation burden, alongside lower-wage workers, says Ray Madoff
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Practice
Case Commentary: Rotfleisch v. Canada – Filing an objection does not stop the alleged tax owing from accumulating interest
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
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Business
Drop-off in renewable projects will deprive MD of major tax revenues
Alberta’s moratorium on renewable projects has created a hangover effect for municipal districts that received the benefit of steady tax revenue for years
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Business
While residents struggle, Peel Region proposes massive tax hike
Difficult to understand need for 80% increase in Peel police budget over five years, say property taxpayers representing Brampton, Caledon, and Mississauga
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Practice
Tax evasion, tax compliance, and actual tax collection compared: Italy is worse, while Canada is improving
Italy relies on broad tax amnesty schemes to recover lost revenue; the Canada Revenue Agency prefers the structured, ongoing voluntary disclosure program
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Business
BC towns fight pipeline tax break that would gut municipal budgets
Proposed changes to taxes paid by oil companies would mean $100 more in property tax for every man, woman and child in towns along BC pipeline routes
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Practice
Concerns about overseas work cited as status revoked for two religious charities
According to the Canada Revenue Agency, the tax status of the two charities was revoked due to practices in Israel and the Democratic Republic of the Congo
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Practice
The same but different — The types of dividends and their impact on taxes
Misclassifying the kind of dividend you declare can quickly land you in hot water with the CRA, explain Alex Shchukin and Mariem Naem of Devry Smith Frank LLP
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Practice
Poor record-keeping sinks two Canadian charities
Evangelical World Outreach of Canada of Winnipeg and Mazel Charity Fund of North York both lost their charitable status despite 2020 CRA compliance letters
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Practice
British Columbia Court Of Appeal upholds additional transfer tax assessment in foreign entity trust case
Legal title matters more than beneficial ownership when it comes to BC’s additional transfer tax, say Cameron Funnell and Richard Baker of Watson Goepel
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Business
Carney’s industrial bet: Building Canada’s future while cutting the public service
Ambitious spending and sweeping strategies define the new budget but execution risks could turn a bold vision into a missed opportunity says Rachel Samson
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Practice
Recent Tax Court cases on ISC business expenses
John Bassindale and Daniel Zhang of Millar Kreklewetz look at two recent Tax Court cases involving multi-level marketing and independent sales contractors
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Practice
When late filing penalties apply under subsection 162(7), one's track record of respecting CRA filing deadlines matters
The recent Tax Court of Canada decision in Laurie v. the King highlights the narrow scope of the due diligence defence in regards to late-filed T1135 forms
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Business
Peel police board approves 9.9 per cent budget hike, one year after passing an unprecedented $144M spending increase
Residents and local leaders in Mississauga are again raising affordability concerns over property taxes as Peel Police Services budget hike goes to Council
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Business
This Port Dover golf course could be yours for a song in tax sale
While tax sales for unpaid property taxes can be an opportunity to purchase a property far below market value, it’s also buyer beware for budding barons
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Thought Leaders
Alternative federal budget 2026: Taxation
As the Carney government prepares to unveil its budget on Tuesday, the Canadian Centre for Policy Alternatives has presented its Alternative Federal Budget
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Practice
Can interest on U.S. tax arrears be deducted in Canada? Insights from Bank of Montreal v. the King
Amit Ummat of Miller Thomson LLP explains that, while refund interest may sometimes qualify as income, arrears interest on foreign taxes is not deductible
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Business
Canada’s tax agency may be the key to driving dangerous truck operators off Peel's roads
The Canada Revenue Agency could solve the dangerous trucking problem in Peel Region overnight if it enforced laws for contractors and underground economies
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Business
Facing wage pressures, YRP requests double-digit budget hike
A proposed York Regional Police budget hike would account for most of the overall tax levy in one of the lowest municipal property tax regions in Ontario
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Practice
Agreements must be in writing: Hutchings v. the King, a case of Covid-19 rent subsidies
Paper, not promises, matter when it comes to government subsidies to businesses during the pandemic, though verbal agreements are customary for some
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Practice
Couture v Canada (Revenue Agency) — How not to conduct a judicial review
Federal Court applications for judicial review must include essential or minimum elements, facts or legal grounds, indicating unreasonable CRA decisions
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Practice
When Canadian taxpayers have severe emotional trauma, documentation is key to taxpayer relief requests
The 2025 judicial review of Bifano v Attorney General (2019) demonstrates the need for documentation from psychologists, doctors explains David J Rotfleisch
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Practice
A victory for all charities, not just housing providers: 3 takeaways from Stamford Kiwanis
Stephen Hsia and David Tang of Miller Thomson LLP say the Ontario Court of Appeal has done something it rarely does: overturn its own decades-old precedent.
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