National
Practice
Does your job require you to buy luxury goods? And, can you deduct those luxury goods on your taxes?
Canadian tax lawyer and accountant David J Rotfleisch deconstructs the case of Holt Renfre employee claiming luxury clothing expenses in Samotus v. The King
Practice
PCAOB inspection report: Ernst and Young Canada lowers audit deficiency rate
EY Canada lowers deficiency rate from 50 to 25 per cent according to US audit watchdog inspection report over four 2024 audits by Big Four accounting firm
Practice
Section 160 leads to derivative tax liability for 50-50 shareholders who receive dividends from a tax-debtor corporation
Canadian tax lawyer and accountant David J Rotfleisch comments on the section 160 tax trap in the Tax Court of Canada decision in McCague v The King, 2025
Practice
Case Commentary: The application of the General Anti-Avoidance Rule on capital dividends
Canadian tax lawyer and accountant David J Rotfleisch looks at the impact the new GAAR may have had on the Magren Holdings case had the rule been in effect
Practice
What expenses can owners deduct from rental properties that produce no income?
In Blecha v The King, the Canada Revenue Agency disputed whether a taxpayer was really renting residential property, explains tax lawyer David J Rotfleisch
Practice
How CRA conducts net worth audits and enforces gross negligence penalties against Canadian taxpayers
David J Rotfleisch dissects the case of a certified management accountant and former employee of the CRA in Mann v The King and lessons from similar cases
Thought Leaders
Remember who the tax system is for
Francois Boileau, Canada’s taxpayers ombudsperson, responds to the article, The forgotten project of tax reform, by François Brouard and Bertrand Lemieux
Business
Ford and Smith divided over Trump response at premiers’ summit
An electricity export tax is a the centre of a disagreement between premiers Doug Ford and Danielle Smith as to how best to respond to Trump tariff threats
Profession
CPA Canada accused of sending inaccurate member fee information to Ontario accountants
Chartered Professional Accountants of Ontario says assertions made by national Chartered Professional Accountants of Canada in a LinkedIn message are false
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
