Taxation

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
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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
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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
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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
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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
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Business
Property taxes in Whitehorse, explained
The Yukon calculates property taxes differently than in other parts of Canada, primarily due to a lack of data, which impairs market value assessments
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Practice
Case Commentary: Ayre v the King – Convoluted charitable gifts made through questionable financing transactions
Canadian tax lawyer and accountant David J Rotfleisch examines donative intent under Section 118.1 of the Income Tax Act in a pharmaceutical donation case
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Profession
Sunday News Roundup 25.04.27: Election tax talk, CRA mishaps, PCAOB gutting, and more Canadian accounting news
Our weekly Canadian accounting news roundup includes tax commentary during the federal election campaign, the end of the PCAOB, mishaps at the CRA and more
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Business
Brampton: The Carbon Tax Gamble – The ‘cost of climate inaction’ will be bigger than short-term relief at the pump
A feature report from Brampton, Ontario on the history of carbon pricing in Canada and how the consumer carbon tax was sacrificed in a political chess game
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Thought Leaders
Why tax literacy should be a national priority in Canada
Now is the time for Canada to advance tax literacy, as both authorities and society as a whole can strengthen democracy and build a more informed public
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Business
Alberta: Working group to explore unpaid oil and gas property tax problem
After months of sustained pressure from municipalities and media, Alberta has announced a working group to solve issue of unpaid oil and gas property taxes
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Practice
Case Commentary: Canada v. Csak – Why filing a waiver for a tax reassessment must be done within the normal reassessment period
Closing a dispute that had lasted for more than 10 years, the Federal Court of Appeal overturned a Tax Court waiver decision, explains David J Rotfleisch
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