National
Practice
Corporate amalgamation deemed an avoidance transaction
David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
Profession
The federal election is over. What did Canadian accountants learn?
10 key takeaways from the Canadian Accountant election poll
Practice
Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period
Strum v. The Queen 2019 TCC 167
Business
Election 2019: The "Netflix Tax" May Be Hiding In Plain Sight
The Netflix tax has proved to be the ultimate public policy Rorschach Test, says Stephen Zolf
Thought Leaders
The economic illusions of the Canadian election
Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
Practice
A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen
A Butterfly reorganization might trigger derivative tax liability
Profession
Trump backlash drives Canuck consulting attractiveness, benefits Big Four
Canadian consulting market now ranks seventh in global survey
Profession
Election 2019: Majority of Canadian accountants to vote Conservative
National survey indicates divisions among progressive-voting accountants
Practice
Supreme Court of Canada dismisses Samaroo CRA appeal
End of controversial tax case disappoints Canadian accountants
Practice
Notice Of Assessment: Should You Pay In Advance?
A recent court ruling provides guidance, says Jonathan Éthier of law firm Spiegel Sohmer.
Practice
Moore v. The Queen: Taxpayer Relief, T1135
Taxpayers may mitigate late filing penalties in some circumstances
Thought Leaders
What election tax promises will mean for your wallet
None of the tax tinkering represents bold policy, says Economist Gregory C. Mason