National

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
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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
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Practice
Loss-trading transactions to avoid paying tax disallowed by Tax Court Of Canada (GAAR rule)
In Total Energy Services v. HMK, the FCA upheld a Tax Court ruling that complex transactions satisfied three conditions of the general anti-avoidance rule
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Profession
Sunday News Roundup 25.05.04: Federal election disappoints accountants and more Canadian accounting news
Our weekly Canadian accounting news roundup includes election disappointment among conservative accountants, the PCAOB fighting to survive, and more.
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Practice
Case Commentary: Ayre v the King – Convoluted charitable gifts made through questionable financing transactions
Canadian tax lawyer and accountant David J Rotfleisch examines donative intent under Section 118.1 of the Income Tax Act in a pharmaceutical donation case
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Business
Brampton: The Carbon Tax Gamble – The ‘cost of climate inaction’ will be bigger than short-term relief at the pump
A feature report from Brampton, Ontario on the history of carbon pricing in Canada and how the consumer carbon tax was sacrificed in a political chess game
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Thought Leaders
Why tax literacy should be a national priority in Canada
Now is the time for Canada to advance tax literacy, as both authorities and society as a whole can strengthen democracy and build a more informed public
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Practice
Case Commentary: Canada v. Csak – Why filing a waiver for a tax reassessment must be done within the normal reassessment period
Closing a dispute that had lasted for more than 10 years, the Federal Court of Appeal overturned a Tax Court waiver decision, explains David J Rotfleisch
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Thought Leaders
Who really killed Canada’s carbon tax? Friends and foes alike
While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation
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Practice
New guidance from the CRA: Transactions subject to the GAAR
The Canada Revenue Agency is now offering guidance on the application of the amended GAAR through a webpage, explains Raffaella Garofalo of Miller Thomson
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Business
Sunday News Roundup 25.03.30: Considering Carney and more Canadian accounting news
Our weekly Canadian accounting news roundup includes Mark Carney and his Brookfield track record, accounting firm dealbook, articles of interest and more
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Thought Leaders
Trump’s tariffs threaten Indigenous businesses in Canada — the government must take action
Accounting Professor Douglas A Stuart and Indigenous Business Professor Andrew J. Karesa on supporting Indigenous business during a trade war and tariffs
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