Taxation

Profession

Canadian tax issues involving the concept of agency

Three examples as an introduction to Canadian tax issues involving agency
Business

The tax implications of condo flipping

The primary issue for condo flippers is categorization, says David Rotfleisch
Practice

Why successful investors should worry about the CRA coming after their TFSAs

Stevan Novoselac and Reea Galeano of Gowling WLG on warrants
Taxation

Rectification strikes back: B.C. Court Of Appeal allows rectification of tax mistake

BC Court of Appeal upholds rectification of miscalculated capital dividend account
Taxation

Insight: Treaties impacting on taxation

A primer from David Rotfleisch on bilateral tax agreements
Practice

Why taxpayers cannot rely on advice from the CRA

Taxpayer reassessed for acting on information given to him by the CRA
Management

Director dodges vicarious tax liability by proving resignation

Singh v The Queen (2019 TCC 120)
Practice

Election & Taxation: Minority is the new majority

Three things everyone needs to know about the 2019 federal election
Practice

Corporate amalgamation deemed an avoidance transaction

David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
Practice

Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period

Strum v. The Queen 2019 TCC 167