National

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
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
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
Practice

Case Commentary: Schwarz v. HMK – You must appeal within the deadline for tax reassessments

The Tax Court of Canada cannot forgive tax debt. Its jurisdiction is limited to correctly determining the amount of tax payable explains David J Rotfleisch
Practice

Significant positive changes to reinvigorate the Voluntary Disclosures Program for income tax and GST/HST

Michael Ciomyk, Rojin Esmaeili and Zoë Sebastien of McCarthy Tétrault LLP outline changes by the CRA that seek to broaden the previously restrictive program
Practice

Case Commentary: Charlebois v. The King – How NOT to apply for GST/HST rebate for owner-built homes

The CRA can make assumptions that a home is not qualified for a rebate; it is the taxpayer's burden to refute the assumptions, explains David J Rotfleisch
Partner Posts

CPA Canada welcomes new board chair and vice-chair

Chartered Professional Accountants of Canada (CPA Canada) welcomes new leadership to its board of directors following its Annual Meeting of the Members
Practice

Does your job require you to buy luxury goods? And, can you deduct those luxury goods on your taxes?

Canadian tax lawyer and accountant David J Rotfleisch deconstructs the case of Holt Renfre employee claiming luxury clothing expenses in Samotus v. The King
Practice

PCAOB inspection report: Ernst and Young Canada lowers audit deficiency rate

EY Canada lowers deficiency rate from 50 to 25 per cent according to US audit watchdog inspection report over four 2024 audits by Big Four accounting firm
Practice

Section 160 leads to derivative tax liability for 50-50 shareholders who receive dividends from a tax-debtor corporation

Canadian tax lawyer and accountant David J Rotfleisch comments on the section 160 tax trap in the Tax Court of Canada decision in McCague v The King, 2025
Practice

Case Commentary: The application of the General Anti-Avoidance Rule on capital dividends

Canadian tax lawyer and accountant David J Rotfleisch looks at the impact the new GAAR may have had on the Magren Holdings case had the rule been in effect
Practice

What expenses can owners deduct from rental properties that produce no income?

In Blecha v The King, the Canada Revenue Agency disputed whether a taxpayer was really renting residential property, explains tax lawyer David J Rotfleisch
Practice

How CRA conducts net worth audits and enforces gross negligence penalties against Canadian taxpayers

David J Rotfleisch dissects the case of a certified management accountant and former employee of the CRA in Mann v The King and lessons from similar cases
Thought Leaders

Remember who the tax system is for

Francois Boileau, Canada’s taxpayers ombudsperson, responds to the article, The forgotten project of tax reform, by François Brouard and Bertrand Lemieux
Business

Ford and Smith divided over Trump response at premiers’ summit

An electricity export tax is a the centre of a disagreement between premiers Doug Ford and Danielle Smith as to how best to respond to Trump tariff threats
Profession

CPA Canada accused of sending inaccurate member fee information to Ontario accountants

Chartered Professional Accountants of Ontario says assertions made by national Chartered Professional Accountants of Canada in a LinkedIn message are false
Practice

Can CRA require a taxpayer to prepare net worth audit schedules under the new section 231.1?

While the Canada Revenue Agency’s authority under section 231.1(1)(d) is broad, it is not unlimited, explains tax lawyer and accountant David J Rotfleisch
Practice

A guide to the Canadian tax treatment of domestic, foreign retirement compensation arrangements for high-income earners

Canadian tax lawyer and accountant David J Rotfleisch deconstructs lessons from the recent Tax Court Martin v The King decision involving the CRA and RCAs
Practice

Landmark Canadian tax law decision that limits CRA's authority under section 231.2 of Income Tax Act

Canadian tax lawyer and accountant David J Rotfleisch examines the decision in Canada (National Revenue) v Shopify Inc., against the Canada Revenue Agency
Practice

The Date Debate: A new battleground in assessment appeals

An Ontario Assessment Review Board decision is sparking debate about how many valuation dates there are in the provincial property tax assessment system
Practice

Case Commentary: Osman v The King – GST/HST new housing rebate claim denied due to lack of intention to occupy property first

Canadian tax lawyer and accountant David J Rotfleisch explains the clear and settled intention to occupy property as a primary place of residence concept
Practice

Losses, expenses arising from transactions that are not 'sufficiently commercial' may be ineligible to reduce your income tax

Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court dismissed the FX trade case of a successful businessman in Chad v The King
Practice

How the CRA uses 'nudge letters' with online sellers to increase uptake of Canada's VDP

Canada Revenue Agency uses nudge letters to prompt taxpayers to review their tax affairs, ensure compliance, and access the Voluntary Disclosures Program
Practice

Case Analysis: Why a business must demonstrate actual business activities before applying for business tax deductions

David J Rotfleisch examines the case of a chartered professional accountant who claimed business expenses for a company he cofounded in Prince Edward Island
Practice

Tax Court Of Canada is not ‘slap-dash,' nor tolerates sloppy examination for discovery

David J Rotfleisch explains why the Tax Court of Canada, in Whistler Blackcomb Holdings Inc. v The King, 2025, dismissed the CRA's motion for a new nominee