Taxation

Business
New Brunswick: Holt says 'we got a lot done,' but opposition parties beg to differ
A new provincial government concluded its first legislative session with several tax reduction measures but did not remove the so-called Irving Oil gas tax
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Councillors want information on disturbing rise in St. Catharines homeowners unable to pay soaring tax bills
Revelations of rising numbers of property owners in St. Catharines unable to pay their property tax bills have prompted one city councillor to take action
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
How the CRA uses 'nudge letters' with online sellers to increase uptake of Canada's VDP
Canada Revenue Agency uses nudge letters to prompt taxpayers to review their tax affairs, ensure compliance, and access the Voluntary Disclosures Program
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Case Analysis: Why a business must demonstrate actual business activities before applying for business tax deductions
David J Rotfleisch examines the case of a chartered professional accountant who claimed business expenses for a company he cofounded in Prince Edward Island
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Alberta: Jasper's chamber of commerce critical of municipal budget
Businesses in Jasper say they’re paying for the 2024 wildfires caused by climate change, but the province has kicked in $2.5M for lost property tax revenue
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Tax Court Of Canada is not ‘slap-dash,' nor tolerates sloppy examination for discovery
David J Rotfleisch explains why the Tax Court of Canada, in Whistler Blackcomb Holdings Inc. v The King, 2025, dismissed the CRA's motion for a new nominee
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Oh, what a tangled web: The taxation of foreign affiliates
Allan Lanthier examines a dispute before the Tax Court of Canada involving Brookfield Corporation and controlled foreign affiliates in Bermuda and Barbados
- COMMENTS 13
- LIKES 149
- VIEWS 160

Municipal
New Brunswick: New municipal fiscal framework announced by N.B. government
Expanded funding from the province is welcome news to New Brunswick municipalities, but a property assessment freeze has withered its delivery
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Loss-trading transactions to avoid paying tax disallowed by Tax Court Of Canada (GAAR rule)
In Total Energy Services v. HMK, the FCA upheld a Tax Court ruling that complex transactions satisfied three conditions of the general anti-avoidance rule
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Number of St. Catharines properties in tax arrears soars under current council
Recent property tax increases not due to inflationary pressures impacting most residents across Ontario but largely due instead to excessive labour costs
- COMMENTS 13
- LIKES 149
- VIEWS 160