Practice
Practice
How international athletes are taxed in Canada: Toronto Maple Leafs' captain John Tavares embroiled in tax litigation with CRA
Tavares is a high-profile opportunity for the CRA to test the limits to the structuring of athlete salaries explains Canadian accountant and tax lawyer David J Rotfleisch
Practice
Case Commentary: Cassidy v Canada — using extraordinary circumstances, CRA's delays, inability to pay, or financial hardship
Why the Federal Court, in Cassidy v Canada, ruled that a CRA officer's decision was unreasonable, and the taxpayer received relief over unpaid taxes
Practice
What to do when the CRA refuses taxpayer relief
Tax accountant and lawyer David J Rotfleisch explains how a corporate director won relief from the CRA over payroll remittance in Maverick v HMK, 2023
Practice
PCAOB finds fault with half of Ernst and Young Canada audits inspected
US audit watchdog inspection report details audits with multiple deficiencies and potential non-compliance with independence rules over financial relationships
Practice
The General Anti-Avoidance Rule may be expanding: What you need to know
Aron Grusko and Nick Noonan of Fillmore Riley LLP say recent legislative changes and Supreme Court decisions reflect an increasingly expansive view of GAAR
Practice
Case Commentary: Csak v The King 2024 TCC – transfers of property while owing taxes to the CRA
David J Rotfleisch explains why the Tax Court of Canada found the Canada Revenue Agency's 1988 and 1989 reassessments statue-barred
Profession
Mystery solved: How foreign accounting firms won big in new audit client gains and losses
Among the many curiosities of the 2022 new audit client gains and losses data were the prevalence of foreign firms and the dearth of cannabis companies
Practice
Taxpayer sidesteps gross-negligence penalties and $90,000 in taxable income because tax year was statute-barred
As David J Rotfleisch explains, the decision by the Tax Court of Canada in Abbass V The King centred on a bookkeeping error by the taxpayer's accountant
Practice
Director held personally liable for unremitted and uncollected GST/HST — due diligence defence judged insufficient
Case commentary from Canadian tax accountant and lawyer David J Rotfleisch on the Tax Court of Canada decision in Hall v The King
Practice
Case Commentary: CRA violates procedural fairness for CERB/CRB claims
Canadian tax lawyer and accountant David J Rotfleisch examines the Federal Court decision in Cameron v. Canada (Attorney General) in favour of the taxpayer
Practice
Ontario Court holds that a recent former auditor cannot act as CCAA Monitor in the absence of extenuating circumstances
David Bish and Mike Noel of Torys LLP on circumstances that would cause a court to exercise its discretion to appoint a former auditor as Monitor
Practice
Made a mistake on your tax return? Here's how to change your Canadian tax return through the tax objections process
Canadian tax lawyer and accountant David J Rotfleisch explains the legal history behind the tax objections process but cautions against aggressive tax strategies