National

Practice

Scott v The Queen: The importance of evidence

How two brothers came under the scrutiny of the Tax Court of Canada
Thought Leaders

Are Canadians ready to ditch GDP as a key prosperity indicator?

Surveys show support for new indicators of progress, prosperity and protection
Thought Leaders

Inheritance tax, wealth tax and more capital gains tax: The future of Canadian taxation?

Canadian tax policy has become a hotbed of new ideas, writes Margaret O'Sullivan
Practice

3 things to consider about the new CSRS 4200 accounting standard

The new CSRS 4200 is the most impactful on firms since tax reform in 2017, says Bridget Noonan. What should your firm’s first steps be?
Business

Survey: Risky financial behaviours keeping Canadians in debt

Insolvency practice of accounting firm MNP probes Canadians' money mistakes
Practice

Donor Beware: The pitfalls of participating in a donation tax shelter

The Tax Court of Canada case Abreo v. The Queen
Practice

The case of Muir v The Queen

Tax Court of Canada allows appeal over a section 160 assessment by the CRA
Practice

A sad story about Mr. X. from country Y

Canadians are deemed guilty in an unfair tax system, says Tax Lawyer Dale Barrett
Practice

Hamad v. The Queen

Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
Business

Economic uncertainty weighs on business, say Canadian accountants

Business leaders largely neutral on prospects for economic growth
Practice

20 tax audit triggers

The more risk factors a taxpayer has, the greater the odds of being audited
Practice

A Tale Of Two Taxpayers: Parts I and II

The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
Practice

Bakorp Management: A milestone case for Canadian income tax law

Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
Practice

I lost my battle with the CRA, but I won the war

Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
Practice

Friedman: The conflict between CRA civil audits and the Canadian Charter

David Rotfleisch looks at Canada (National Revenue) v. Friedman
Business

Volatile global trends pose threat to economic growth in 2020

Canadian accounting firm RSM releases latest economic report
Profession

Canadian Accountant’s most popular articles from 2019

These were the accounting stories that grabbed your attention in 2019
Profession

Canadian accountants win with stock option, non-GAAP rule delays

Morneau, securities regulators announce the need for more study
Profession

MNP mergers expand Nova Scotia accounting presence

Homegrown accounting firm picks up two practices in Sydney
Thought Leaders

Tax Reform: Less talk and more action, please

Ultimately, all tax law is a compromise of competing values, says Vern Krishna
Profession

CPA Canada says Throne speech charts promising path

Canadian accounting profession pleased with pledge to protect environment
Business

The tax implications of condo flipping

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

U.S.-Canada trade under Trudeau minority governments: Then and now

Ignoring trade policywould be a mistake for the Trudeau minority government