National
Practice
Case Commentary: HMK v. Quebecor Inc – Federal Court Of Appeal rejects GAAR challenge to using strategy of business losses
The FCA decision reaffirmed that tax efficiency alone does not equate to abuse under GAAR, explains Canadian tax lawyer and accountant David J Rotfleisch
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Business
CEO pay at record highs as workers struggle to make ends meet: report
To reign in some of the wage disparity, a report from the Canadian Centre for Policy Alternatives offers two solutions: a millionaire tax and a wealth tax
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Profession
Sunday News Roundup 26.01.18: CPA Canada membership model, fatiguing AI slop, the dealbook and more Canadian accounting news
Our weekly Canadian accounting news roundup includes the benefits of national membership, the downside of AI for accountants and businesses, and much more
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Practice
How to deduct "loss leaders," other outrageous promotional expenses on your Canadian business taxes
What Canadian tax rules apply to the deductibility of promotional expenses? Lessons from a $3.2 million giant bluefin sale and Japan's ‘Tuna King’ of sushi
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- VIEWS 160
Practice
BC accounting firm Davidson & Company LLP gets clean sheet from US audit watchdog
PCAOB inspection report comes one year after censure by Canadian Public Accountability Board, based on audit inspection information from foreign regulator
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Practice
Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections
The Tax Court of Canada’s decision in Ng v. The King used a four-step legal test for mailing, explains Canadian tax lawyer and accountant David J Rotfleisch
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Practice
Christian charities see spike in revocations for serious violations in 2025
Sometimes people think their sector is being persecuted or highlighted and that's not really the case, says CCCC spokesperson, who takes no issue with CRA
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Profession
Canadian Accountant’s most popular accounting stories of 2025
From regulatory reporting to landmark tax decisions, here are the five articles and some honourable mentions that were the most read by Canadian accountants
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Practice
Raymond Chabot Grant Thornton gets clean audit inspection sheet from US audit watchdog
A rare achievement for a Canadian accounting firm as the US Public Company Accounting Oversight Board finds no deficiencies in its inspection of two audits
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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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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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Practice
PCAOB inspection report: Almost half of PwC Canada audits included significant deficiencies
PricewaterhouseCoopers lowered its deficiency percentage from 63 to 43 per cent, according to US audit watchdog review of seven audits conducted in 2024
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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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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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- VIEWS 160
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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- VIEWS 160
Profiles
Remembrance Day: Harold Garland, accountant, war hero and member of The Great Escape
Lest we forget, a profile of the late Harold (Harry) Garland, a veteran of the World War Two, who recounts his time as a prisoner of war in Stalag Luft III
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- VIEWS 160
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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- VIEWS 160
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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- VIEWS 160
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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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
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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- VIEWS 160
