Taxation
Profession
The Queen v Paletta – The legal test for business income
Tax lawyer and accountant David J. Rotfleisch on the CRA's successful appeal of a Tax Court of Canada ruling regarding foreign currency trading
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Thought Leaders
Corporation tax: Why plans to set a global rate are too complicated and need a new approach
The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
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Profession
Sunday News Roundup 22.07.03: Recission, recession, ethics cheating and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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- VIEWS 160
Practice
Canada's top court decides against equitable rescission in Collins Family Trust
Supreme Court decision marks loss of important remedy against unjust and onerous taxation, say tax law experts from Davies Ward Phillips & Vineberg LLP
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Practice
Zvilna v. The Queen: Director's liability for unpaid taxes, a note of caution to directors
Tax lawyer and accountant David J. Rotfleisch on the successful appeal of a director’s liability assessment before the Tax Court of Canada
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- VIEWS 160
Profession
Sunday News Roundup 22.06.19: CSSB, Supreme Court tax dissent, vax policies and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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- VIEWS 160
Taxation
Canada confirms intention to institute new interest and deductibility rules
Marc Pietro Allard and Marc André Gaudreau Duval of Davies on the implications of new excessive interest and financing expenses limitation rules
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- VIEWS 160
Profession
Sunday News Roundup 22.06.12: American rules, Russian sanctions, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
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- VIEWS 160
Practice
5 tips arising from Ontario Divisional Court's denial of property tax exemption for lands owned by places of worship
David Tang and Jesse White of Miller Thomson on judicial treatment of satellite sites in a recent Ontario court property tax decision
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- VIEWS 160
Taxation
Canada among low corporate tax jurisdictions as global average falls
New trend of rising rates has already begun, says international accounting network
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- VIEWS 160
Thought Leaders
Substantive CCPCs: Is the tax deferral game over?
Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
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Practice
How contract agreements impact SR&ED claims
Canadian accountants filing SR&ED claims should be careful when their client companies use subcontractors, explains Richard Hoy of Catax Canada
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- VIEWS 160