Practice

Practice
Avoiding the pitfalls of partnerships when making SR&ED claims
Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
RRSP double taxation from overcontribution
Tax lawyer and accountant David J Rotfleisch on double taxation and relief
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Reeves v the Queen & applicability of the GST/HST new housing rebate
Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
The Calm Before The Insolvency Storm?
David Bish of Torys LLP on the current insolvency climate and forecast for 2022
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Tax Court rules that gift of shares of a private corporation to a foundation was ineligible for a charitable tax credit
Tax lawyer and accountant David J Rotfleisch on gifting non-qualifying securities such as a promissory note to a registered charity
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
The pandemic and productivity silver linings
Tax Lawyer Dean Blachford on some of the ways that Ottawa-area accounting firms have adapted and innovated during the Covid-19 pandemic
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
CRA applying GAAR for outside/inside ACB misalignment on 55(3)(a) transactions
In the final part of a three-part series, Doug S. Ewens and Kenneth Keung of Moodys Tax Law ask whether the CRA is over-reaching on the scope of the GAAR
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Our response to the CRA's position on creditor-proofing reorganizations – part 2 (a case study)
A three-part series from Doug S. Ewens and Kenneth Keung of Moodys Tax Law
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
What can a taxpayer do if a CRA decision letter is unclear?
Canadian accountant and tax lawyer David J Rotfleisch on a recent Federal Court decision against Canada Revenue Agency
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
When to file (and when not to file) a service complaint against the CRA
Pierre Alary of Gowling WLG on factors that support the filing of a service complaint as part of an ongoing tax dispute
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Pandora Papers: More smoke than fire? CRA VDP operations manual: Top 10 takeaways
Stevan Novoselac and John A. Sorensen of Gowling WLG on the nuances of the CRA's VDP Operations Manual
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Rectification and the vanishing prospects for common sense and compassion
John Sorenson of Gowling WLG asks whether the Glenmac decision demonstrates a tax system that is just, equitable and fair
- COMMENTS 13
- LIKES 149
- VIEWS 160