Taxation

Business
Thunder Bay: 307 property owners owe $3 million in uncollected taxes
Muncipalities auction properties for the amount in property taxes owed (with a minimum tender bid) and will advertise sales in local and government media
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Practice
Case Commentary: Onischuk v. The King – Tax Court rules cannot override CRA's statutory requirements
A nil assessment is an objection exception because it is not an assessment and hence cannot be objected to or appealed from, explains David J Rotfleisch
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Business
Alberta: Municipalities want end to oil and gas property tax loopholes
Rural Municipalities of Alberta says it’s well-known in the oil and gas sector that municipalities are powerless to compel payment of unpaid property taxes
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Business
Poilievre vows to kill industrial carbon pricing in ‘desperate’ move against Liberal surge
The central plank of Ottawa’s emission-reduction plan requires companies to pay a carbon price if they exceed a certain threshold of emissions intensity
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Practice
Case Commentary: Uppal Estate v. the King upholds procedural fairness for Canadian taxpayers in tax litigation
The decision emphasizes the duty of the CRA in Tax Court pleadings and serves as a procedural safeguard for Canadian taxpayers explains David J Rotfleisch
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Thought Leaders
Trump, tariffs and Canadian tax strategies: There must be 50 ways to leave your country
Allan Lanthier explains how some Canadian corporations have redomiciled to the United States and why there may be more to come unless changes are made
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Practice
Top 10 need-to-know Canadian income tax cases from 2024
From Dow Chemical to Coopers Park, Dominic Bédard-Lapointe, Anu Koshal and Al-Nawaz Nanji of McCarthy Tétrault review each case and its impact on taxation
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Practice
A widow is not a spouse: Canadian court saves widow from the CRA's $100,000 derivative tax assessment
In Enns V Canada, 2025 FCA 14, the timing of an RRSP transfer was critical to the decision, explains Canadian accountant and tax lawyer David J Rotfleisch
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Business
B.C. Conservatives pitch a carbon tax on U.S. coal as a trade-war measure
B.C. doesn’t use the American thermal coal that passes through its ports, but the province is a key player in the global coal market, moving US coal to Asia
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Business
Two Atlantic premiers resign amid Canada's economic turmoil
Four years of trade wars and tariffs from the Trump administration could slash East Coast jobs and bring misery to Maritime premiers says political analyst
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Business
Ontario: Businesses, parents comment on tax holiday
While small business owners have mixed emotions about the tax holiday, some working parents were grateful for the beneficial break on goods and services
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Business
Carney shifts carbon price strategy, pledges to make Canada a clean energy superpower
Liberal leadership contender Mark Carney is proposing to shift the financial burden of the carbon tax onto large corporations to fund clean energy choices
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