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

Our weekly Canadian accounting news roundup includes election disappointment among conservative accountants, the PCAOB fighting to survive, and more.

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

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

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

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

While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation

The Canada Revenue Agency is now offering guidance on the application of the amended GAAR through a webpage, explains Raffaella Garofalo of Miller Thomson

Our weekly Canadian accounting news roundup includes Mark Carney and his Brookfield track record, accounting firm dealbook, articles of interest and more

Accounting Professor Douglas A Stuart and Indigenous Business Professor Andrew J. Karesa on supporting Indigenous business during a trade war and tariffs

A nil assessment is an objection exception because it is not an assessment and hence cannot be objected to or appealed from, explains David J Rotfleisch

The central plank of Ottawa’s emission-reduction plan requires companies to pay a carbon price if they exceed a certain threshold of emissions intensity