Practice
Practice
Withholding tax and beneficial ownership: C&W Offshore Ltd. v. HMK, 2026 TCC 40
A non-resident vendor’s silence on an invoice does not relieve a Canadian resident of its statutory duty to withhold and remit tax under the Income Tax Act
- COMMENTS 13
- LIKES 149
- VIEWS 160
Municipal
NS: Pictou County council surprised by Deloitte audit and $100k+ bill
Taxpayers in tiny Maritime municipality on hook for $109K because Nova Scotia government ordered secret tax sale process audit by Big Four accounting firm
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
It’s almost June. When will the PCAOB publish another Canadian audit inspection report?
The American audit watchdog, defanged by Trump administration deregulation, is far behind its usual publication rate and unlikely to improve in the future
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
How to beat CRA alternative tax assessments: Insights from a Canadian tax lawyer
Canadian tax lawyer and accountant David J Rotfleisch presents four strategies based on recent judicial decisions to undermine these CRA tax assessments
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Aggressive tax planning schemes, specially those designed by third parties, will annoy CRA – Canada v. Microbjo Properties Inc.
The Federal Court of Appeal in this case made it clear that true arm’s length dealings require independent interests, real negotiation, and genuine risk
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Regulators and audit leaders discuss audit quality and confidence in Canada's financial reporting
Left to right: Stan Magidson, Canadian Securities Administrators; Peter Routledge, Superintendent, OSFI; and Sonny Randhawa, Canadian Public Accountability Board
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
How disobeying a Federal Court order under the Income Tax Act will result in ‘contempt of court’ charge plus fines & penalties
As David J Rotfleisch explains, the courts make a clear distinction between the inability to comply and a lack of effort, when it comes to contempt of court
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
When fake tax losses lead to CRA gross negligence penalties: The risk of willful taxpayer blindness
The recent McCutcheon decision reinforces a fundamental principle of Canadian tax litigation, explains Canadian tax lawyer and accountant David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Bridging Finance allegations just the latest in KPMG Canada audit quality criticism
Under new disclosure rules, Canada’s audit watchdog recently revealed that KPMG had the worst audit inspection results among the Big Four accounting firms
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
The meaning of HST 'included in' the purchase price for real property (after the CRA has assessed the HST)
Greg Farano of Gardiner Roberts LLP on a court case involving an HST registrant who self-assessed HST on the value of commercial portion of a sold property
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
CRA real estate tax audits using MLS data: Builder risk, GST/HST exposure & audit defence strategies In Canada
In one year alone, more than 2,200 GST/HST tax audits specifically targeting housing transactions resulted in approximately $231 million in tax assessments
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
10 Canadian tax facts you ought to know
With the recent release of Canadian Tax Facts 2026 from David J Rotfleisch, now is the time to test your knowledge and assumptions about Canadian taxation
- COMMENTS 13
- LIKES 149
- VIEWS 160
