Taxation
Thought Leaders
Structural flaw in Canada’s tax code harms workers when employers drag out collective bargaining
Retroactive pay system of collective agreements contains compounding financial penalty invisible in headline settlement figures but visible in take-home pay
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- VIEWS 160
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
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- 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
Thought Leaders
Canada is spending billions to fix the wrong productivity problem
Canadian financial policy has crowded out the risk-taking that drives productivity asserts professor of finance and chartered professional accountant Manbo He
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- LIKES 149
- VIEWS 160
Business
Ontario: Halton Hills calls on province to update municipal funding framework
Property taxation is regressive. Municipalities in Canada are trying to manage 21st-century realities with 19th-century fiscal tools, say local politicians
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Meet a millionaire who wants Canada to tax the rich
Tech entrepreneur Avi Bryant is a member of the Patriotic Millionaires, a group of wealthy Canadians advocating for changes to the country's taxation system
- 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
Business
Alberta: Taxation bump curbs tourism momentum in short-sighted tradeoff, warns industry leader
The province appears to underplay the role a robust tourism economy could play in insulating its accounts from geopolitical vagaries like the price of oil
- 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
