Taxation

Profession

Sunday News Roundup 22.07.17: Cheating, acquisitions, software and more Canadian accounting news 

Wrapping up the odds and ends from the past week in Canadian accounting news
Practice

GST/HST input tax credit claims: Does the supporting documentation need to be issued by the supplier?

Jean-Guillaume Shooner of Stikeman Elliott on a recent decision by the Tax Court of Canada that recognizes the benefits of electronic record-keeping
Profession

FCA overturns Tax Court's decision because the CRA's evidence was about the taxpayer’s spouse

Canadian accountant and tax lawyer David J. Rotfleisch on the Khanna v The Queen decision by the Federal Court of Appeal, which overturned a Tax Court ruling
Profession

Sunday News Roundup 22.07.10: Rogers outage, Paletta FCA tax case and more Canadian accounting news 

Wrapping up the odds and ends from the past week in Canadian accounting news
Profession

The Queen v Paletta – The legal test for business income

Tax lawyer and accountant David J. Rotfleisch on the CRA's successful appeal of a Tax Court of Canada ruling regarding foreign currency trading
Thought Leaders

Corporation tax: Why plans to set a global rate are too complicated and need a new approach

The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
Profession

Sunday News Roundup 22.07.03: Recission, recession, ethics cheating and more Canadian accounting news

Wrapping up the odds and ends from the past week in Canadian accounting news
Practice

Canada's top court decides against equitable rescission in Collins Family Trust

Supreme Court decision marks loss of important remedy against unjust and onerous taxation, say tax law experts from Davies Ward Phillips & Vineberg LLP
Practice

Zvilna v. The Queen: Director's liability for unpaid taxes, a note of caution to directors

Tax lawyer and accountant David J. Rotfleisch on the successful appeal of a director’s liability assessment before the Tax Court of Canada
Profession

Sunday News Roundup 22.06.19: CSSB, Supreme Court tax dissent, vax policies and more Canadian accounting news 

Wrapping up the odds and ends from the past week in Canadian accounting news
Taxation

Canada confirms intention to institute new interest and deductibility rules

Marc Pietro Allard and Marc André Gaudreau Duval of Davies on the implications of new excessive interest and financing expenses limitation rules
Profession

Sunday News Roundup 22.06.12: American rules, Russian sanctions, and more Canadian accounting news 

Wrapping up the odds and ends from the past week in Canadian accounting news
Practice

5 tips arising from Ontario Divisional Court's denial of property tax exemption for lands owned by places of worship

David Tang and Jesse White of Miller Thomson on judicial treatment of satellite sites in a recent Ontario court property tax decision
Taxation

Canada among low corporate tax jurisdictions as global average falls

New trend of rising rates has already begun, says international accounting network
Thought Leaders

Substantive CCPCs: Is the tax deferral game over?

Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
Practice

How contract agreements impact SR&ED claims

Canadian accountants filing SR&ED claims should be careful when their client companies use subcontractors, explains Richard Hoy of Catax Canada
Profession

Sunday News Roundup 22.04.24: Come-from-away taxes, truck taxes, and more 

Wrapping up the odds and ends from the past week in Canadian accounting news
Practice

Transferring cryptocurrency to a bare trustee or holding cryptocurrency as a bare trustee

Tax lawyer and accountant David Rotfleisch on Canadian cryptocurrency tax planning through the use of bare trusts
Thought Leaders

The federal budget hits private corporations with foreign affiliates

Allan Lanthier: Why Canada’s federal budget included tax measures against CCPCs with CFAs earning foreign accrual property income
Profession

Sunday News Roundup 22.04.10: Budget tough on tax avoidance, ISSB Montreal, SR&ED warning and more 

Wrapping up the odds and ends from the past week in Canadian accounting news
Thought Leaders

The Des Groseillers decision: Charitable donations of stock options

Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
Practice

A Canadian tax lawyer's guide on net worth assessments – Halls v The Queen, 2022 TCC 14

Canadian accountant and tax lawyer David Rotfleisch on a net worth assessment win for the CRA involving a taxpayer's record keeping
Profession

Sunday News Roundup 22.03.27: Liberal NDP tax deal, carbon tax, acting senior and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Thought Leaders

The economic case for the mining industry to support carbon taxation

Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
Thought Leaders

The OECD corporate minimum tax: a disaster in the making

Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan