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
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
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
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
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
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
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
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
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
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
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
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