Practice

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
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Thought Leaders
Why Elon Musk’s US$34 billion loss wasn’t really that — and what it tells us about the philanthropy of the ultra-wealthy
One of the most strategically valuable (yet less publicly discussed) motivations of philanthropy is tax management, particularly the donation of shares
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Practice
Should founders incorporate their startups in the United States or Canada?
The choice of domicile is an important decision that can have long-term impacts on a startup company explains Gary Marshall of Osler, Hoskin & Harcourt LLP
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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
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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
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- VIEWS 160

Practice
Probate Planning in BC: Is the juice worth the squeeze?
Catherine H. Kim and Rose Shawlee of Boughton Law review the pain points of probate planning and why a thorough, thoughtful probate management plan is vital
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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
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Business
House-Flippers Beware: You are not eligible for GST/HST new housing rebates
Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court upheld a Canada Revenue Agency notice of assessment in Ram v The King
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Profession
US audit watchdog reports deficiencies in 2024 audit by Baker Tilly WM LLP
The Public Company Accounting Oversight Board reviewed an audit conducted in 2024 by the Vancouver-based accounting firm and flagged non-compliance issues
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Partner Posts
Accounting 2030: Exploring the future of the profession
In part two of his chat with Chad Davis and Josh Zweig, co-founders of LiveCA, Ben Richmond of Xero discusses how CPA firms can meet the challenges to come
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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
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- VIEWS 160

Profession
Canadian Public Accountability Board eases enforcement action against Smythe LLP
Vancouver-based accounting firm Smythe LLP still prohibited from accepting new high-risk reporting issuer audit clients, says Canadian audit watchdog CPAB
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