National
Practice
What does Tax Court decide? What does Federal Court decide? Supreme Court clarifies jurisdictions
Through its decisions on Dow Chemical and Iris Technologies, the Supreme Court of Canada has clarified tax appeal jurisdictions, explains David J Rotfleisch
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Thought Leaders
Churches don’t pay taxes. Should they?
Many Canadians don’t realize that religious properties are tax exempt, however, this privilege is increasingly being debated as organized religion recedes
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Thought Leaders
The ‘tax-free trap’: How a simple phrase skews Canadians’ savings choices
Canadian taxpayers may be sacrificing long-term savings for short-term investments due to heuristic language that simplifies complex decisions
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Practice
When can discovery answers of a deceased Canadian be used under subsections 100(6)-(7) of the Tax Court Of Canada rules?
Canadian accountant and tax lawyer David J Rotfleisch on a Tax Court decision involving the testimony of a taxpayer who died soon after discovery
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Practice
What is the standard of review for discretionary decisions of the CRA appealed to the federal courts?
Canadian accountant and tax litigation lawyer David J Rotfleisch takes a deep dive into the standards for judicial review of taxpayer appeals to the Federal Courts
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Profession
Sunday News Roundup 24.06.16: Capital gains narratives and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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Profession
Sunday News Roundup 24.06.09: Capital gains vote, Bondfield auditors, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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Business
Carbon Tax: Correction demanded for 'big error' in carbon price report
A recent PBO report overestimated the real costs of the carbon tax because it mistakenly included the impact of industrial carbon prices on individual Canadians
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Profession
Sunday News Roundup 24.05.26: KPMG new boss, double tax fiasco, firm dealbook and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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Thought Leaders
Why the Trans Mountain Pipeline expansion is a bad deal for Canadians — and the world
Taxpayers are on the hook for an economically disastrous Faustian bargain that will burden future generations of Canadians as it contributes to climate chaos
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Practice
Federal Court Of Appeal overturns GAAR assessment on the existence of alternative transactions
Canadian tax accountant and lawyer David J Rotfleisch explains why the FCA quashed a Tax Court of Canada decision involving a CRA GAAR abuse analysis
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Practice
Federal Budget 2024 — Proposed Changes to Capital Gains Rules
Greg Farano of Gardiner Roberts LLP does a deep dive into the details of capital gains rule changes that may create uncertainty for taxpayers and their advisers
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Profession
Sunday News Roundup 24.05.19: Shambolic tenant tax crisis, Poilievre capital gains op-ed, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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Practice
Case Commentary: Persaud v The King – When can you claim tax deductions (Including medical bills) for dependants?
Tax residence is key, says Canadian tax accountant and lawyer David J Rotfleisch, to claiming medical expense deductions for dependents under the Income Tax Act
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Thought Leaders
Economic growth tops the priority list for Canadian policymakers — here’s why
There's nothing wrong with challenging our assumptions, say academics from the University of Saskatchewan, but interest rates are higher than growth rates
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Practice
Tax Court Of Canada rejects CRA's attempt to apply gross-negligence penalties in statute-barred years
Canadian accountant and tax lawyer David J Rotfleisch looks at the case of an Alberta restauranteur and an inheritance in Fuhr v. The King
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Profession
Sunday News Roundup 24.04.28: More capital gains, more audit powers, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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Business
Queen's profs weigh in on federal budget
Two Queen's University professors question whether the Liberals have thought through the implications of their changes to capital gains taxation
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Profession
Sunday News Roundup 24.04.21 PwC layoffs, MNP BC turmoil, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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Thought Leaders
Canadian federal budget 2024: Does it deliver on ‘generational fairness’ promise for Gen Z and Millennials?
Whether the federal budget will help millennials and Gen Z through tax initiatives, says Gustavson accounting professor Douglas A. Stuart, is subject to speculation
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Thought Leaders
Fossil fuel subsidies cost Canadians a lot more money than the carbon tax
Subsidies cost Canadian taxpayers roughly $214 per taxpayer every year — and unlike the federal carbon tax, Canadians don’t get a rebate on this tax
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Practice
Airbnb sale subject to GST/HST
Amit Ummat and Alisha Butani of Ummat Tax Law provide an overview of the Tax Court of Canada’s ruling in 1351231 Ontario Inc v. The King, 2024 TCC 37
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Practice
How international athletes are taxed in Canada: Toronto Maple Leafs' captain John Tavares embroiled in tax litigation with CRA
Tavares is a high-profile opportunity for the CRA to test the limits to the structuring of athlete salaries explains Canadian accountant and tax lawyer David J Rotfleisch
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Practice
Case Commentary: Cassidy v Canada — using extraordinary circumstances, CRA's delays, inability to pay, or financial hardship
Why the Federal Court, in Cassidy v Canada, ruled that a CRA officer's decision was unreasonable, and the taxpayer received relief over unpaid taxes
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Practice
What to do when the CRA refuses taxpayer relief
Tax accountant and lawyer David J Rotfleisch explains how a corporate director won relief from the CRA over payroll remittance in Maverick v HMK, 2023
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