Practice

Partner Posts
Five years post-Covid: Reflecting on accounting’s 'new normal'
Chad Davis and Josh Zweig, co-founders of LiveCA, talk to Ben Richmond of Xero about professional practice and how to meet the moment as a modern accountant
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Profession
Which Big Four accounting firm failed its annual inspection (again)? Maybe we’ll find out in 2026
The Canadian Public Accountability Board has released its annual inspection results. One Canadian firm continues to show no public audit improvement
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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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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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Profession
Historic change to audit inspection reports announced by Canadian accounting watchdog
With its rules now changed, the Canadian Public Accountability Board will begin to name names in its annual audit inspection reports, beginning in Q1 2026
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Thought Leaders
CPAs in 2025: Frustrated, overworked, and underappreciated
From uncertainty to compliance to staffing, Chartered Professional Accountants say their stress is not offset by client appreciation, reports Dean Blachford
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Practice
Case Commentary: Onischuk v. The King – Tax Court rules cannot override CRA's statutory requirements
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
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Practice
Case Commentary: Uppal Estate v. the King upholds procedural fairness for Canadian taxpayers in tax litigation
The decision emphasizes the duty of the CRA in Tax Court pleadings and serves as a procedural safeguard for Canadian taxpayers explains David J Rotfleisch
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Practice
US audit watchdog censures KPMG Canada for repeatedly failing to accurately disclose who performed audits
Public Company Accounting Oversight Board levies US$700k against KPMG Canada, US$3.375 million in total against nine member firms of global network
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Practice
Top 10 need-to-know Canadian income tax cases from 2024
From Dow Chemical to Coopers Park, Dominic Bédard-Lapointe, Anu Koshal and Al-Nawaz Nanji of McCarthy Tétrault review each case and its impact on taxation
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Practice
A widow is not a spouse: Canadian court saves widow from the CRA's $100,000 derivative tax assessment
In Enns V Canada, 2025 FCA 14, the timing of an RRSP transfer was critical to the decision, explains Canadian accountant and tax lawyer David J Rotfleisch
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Thought Leaders
Protecting CPAs using solicitor-client privilege
Chartered Professional Accountants may be enveloped into privilege if they are the client’s agent, pursuant to an agency agreement, explains Dean Blachford
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