Taxation
Practice
Airbnb sale subject to GST/HST
Amit Ummat and Alisha Butani of Ummat Tax Law provide an overview of the Tax Court of Canada’s ruling in 1351231 Ontario Inc v. The King, 2024 TCC 37
Practice
How international athletes are taxed in Canada: Toronto Maple Leafs' captain John Tavares embroiled in tax litigation with CRA
Tavares is a high-profile opportunity for the CRA to test the limits to the structuring of athlete salaries explains Canadian accountant and tax lawyer David J Rotfleisch
Thought Leaders
Taxes aren’t just about money — they shape how we think about each other
Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good
Practice
Case Commentary: Cassidy v Canada — Using extraordinary circumstances, CRA's delays, inability to pay, or financial hardship
Why the Federal Court, in Cassidy v Canada, ruled that a CRA officer's decision was unreasonable, and the taxpayer received relief over unpaid taxes
Practice
What to do when the CRA refuses taxpayer relief
Tax accountant and lawyer David J Rotfleisch explains how a corporate director won relief from the CRA over payroll remittance in Maverick v HMK, 2023
Profession
Sunday News Roundup 24.03.03 Mulroney legacy, PwC sole source, RPA rising, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
Profession
Sunday News Roundup 24.02.25: Manning Elliott, Aphria ruling, sustainability standards and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
Profession
Sunday News Roundup 24.02.18: Fairfax’s financials, new trust rules and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
Practice
The General Anti-Avoidance Rule may be expanding: What you need to know
Aron Grusko and Nick Noonan of Fillmore Riley LLP say recent legislative changes and Supreme Court decisions reflect an increasingly expansive view of GAAR
Practice
Case Commentary: Csak v The King 2024 TCC — Transfers of property while owing taxes to the CRA
David J Rotfleisch explains why the Tax Court of Canada found the Canada Revenue Agency's 1988 and 1989 reassessments statue-barred
Practice
Taxpayer sidesteps gross-negligence penalties and $90,000 in taxable income because tax year was statute-barred
As David J Rotfleisch explains, the decision by the Tax Court of Canada in Abbass V The King centred on a bookkeeping error by the taxpayer's accountant
Practice
Director held personally liable for unremitted and uncollected GST/HST — due diligence defence judged insufficient
Case commentary from Canadian tax accountant and lawyer David J Rotfleisch on the Tax Court of Canada decision in Hall v The King
