Taxation
Practice
Lawyer-client confidentiality may fail to protect end-product tax documents, says FCA
The BMO Nesbitt Burns decision draws a distinction between legal advice and end-product documents says tax lawyer and accountant David J Rotfleisch
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- VIEWS 160
Thought Leaders
GAAR Clips Westminster’s Wings
Vern Krishna, whose work was cited in the Deans Knight decision by the Supreme Court of Canada, explains the history of the Westminster principle and GAAR
- COMMENTS 13
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- VIEWS 160
Practice
How to legitimately defer the worst of Canada's departure tax when becoming a non-resident and moving to another country
The departure tax can create a substantial and unforeseen tax bill for the unaware emigrating taxpayer explains tax lawyer and accountant David J. Rotfleisch
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- VIEWS 160
Thought Leaders
Alberta: Why we need to rewrite the script on corporate taxes
Corporate tax cuts did not save jobs in Alberta and wealthy people do not choose where to live based on taxes, says economics professor Junaid B. Jahangir
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- VIEWS 160
Profession
Sunday News Roundup 23.06.11: FCA rules on IrisTel, PwC Oz woes continue, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
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- VIEWS 160
Thought Leaders
Deans Knight: The return of the GAAR
The Supreme Court of Canada's decision in Deans Knight is a breath of fresh air and strikes a more appropriate balance, says Allan Lanthier
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- VIEWS 160
Profession
Sunday News Roundup 23.06.04: Hot economy, tax hypocrisy, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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- VIEWS 160
Practice
Burden of proof for misrepresentation in tax reassessments is high — and rests with the CRA
In a recent Tax Court of Canada case, the Canada Revenue Agency's proof was flimsy, says Canadian accountant and tax lawyer David J Rotfleisch
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- VIEWS 160
Thought Leaders
Taxing the wealthy to the hilt would make us all much better off
Western University professor Tom Malleson presents five reasons for levying high taxes on the very rich, from the environment to (reduced) social friction
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- VIEWS 160
Profession
Sunday News Roundup 23.05.28: The Deans Knight Rises, Big Four soaps, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
The Revenue Rule In Tax Law
Vern Krishna of TaxChambers LLP on the history of international tax and trade law
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- VIEWS 160
Practice
GST/HST tax fraud is a ‘special operation' at the Canada Revenue Agency
It involves fraudulent refund claims, fake invoicing, and GST/HST evasion through off-the-books cash sales, explains tax lawyer and accountant David J. Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Why the Canada Revenue Agency tax workers strike was good for Canadian accountants
All sides will benefit from the tentative settlement and four years of labour peace. But technology investment is mitigating the impact of CRA strikes
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
The Alternative Minimum Tax Goes Mainstream
Stephen Bowman and John (Jay) Winters of Bennett Jones present a capital gains case study on the impact to taxpayers of changes to the AMT regime
- COMMENTS 13
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- VIEWS 160
Profession
Sunday News Roundup 23.04.09: CRA strike vote, carbon tax, software dealbook, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
How would a CRA strike impact Canadian accountants and tax preparers?
We clear up some of the misconceptions around a strike vote by Union of Taxation Employees at the Canada Revenue Agency during tax season
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- VIEWS 160
Practice
Taxpayer’s management services not a personal endeavour
Amit Ummat of Ummat Tax Law on a successful appeal of a Tax Court decision involving a dispute over non-capital losses and the concept of a personal element
- COMMENTS 13
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- VIEWS 160
Profession
Sunday News Roundup 23.04.02: Fed Budget, CRA strike, EY showdown and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Supreme Court of Canada rejects Paletta, grants Iristel appeal in tax cases
Forex trading, carousel schemes, court jurisdiction and retroactive tax planning
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- VIEWS 160
Practice
Millions in SR&ED tax credits are being missed in overlooked industries by accountants
Real-world examples from Richard Hoy of claims that may surprise accountants looking for Scientific Research & Experimental Development tax credits
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- VIEWS 160
Profession
Sunday News Roundup 23.03.19: Tax change speculation, everything MNP everywhere and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
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- VIEWS 160
Practice
Trustees need to be prepared for new trust reporting rules
Canadian accountant and tax lawyer David J Rotfleisch explains the new trust reporting rules to take effect In the 2023 taxation year
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- VIEWS 160
Practice
When a tax-free savings account is a business & stripped of tax benefits
David J Rotfleisch comments on a recent Tax Court of Canada case
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- VIEWS 160
Practice
SR&ED: The CRA cannot use its civil tax audit power to gather information for a criminal investigation
David J Rotfleisch explains why the Federal Court of Appeal ruled in favour of the CRA in a Scientific Research and Experimental Development tax credits case
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- VIEWS 160
Thought Leaders
The Foix decision: The long and uncertain reach of subsection 84(2)
The broader interpretation by the Federal Court of Appeal in a tax case involving a complex hybrid sale was a breath of fresh air says Allan Lanthier
- COMMENTS 13
- LIKES 149
- VIEWS 160