Taxation

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Who really killed Canada’s carbon tax? Friends and foes alike
While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
New guidance from the CRA: Transactions subject to the GAAR
The Canada Revenue Agency is now offering guidance on the application of the amended GAAR through a webpage, explains Raffaella Garofalo of Miller Thomson
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160