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
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
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
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
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
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
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
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
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
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
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
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