National
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
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
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.
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
