Taxation

Practice
A Canadian tax lawyer's perspective on income tax statute-barred periods
David J Rotfleisch on the timing legalities of reassessments
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- VIEWS 160

Practice
A Canadian tax lawyer's perspective on Tax Court of Canada minutes of settlement vs. consent to judgment
David J Rotfleisch on settling a dispute prior to a hearing in Tax Court
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Avoiding the pitfalls of partnerships when making SR&ED claims
Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Sunday News Roundup 22.01.23: Omicron blues, green taxation, anti-vax tax, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
The latest Canadian tax scam has a Caribbean flavour
Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister
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- VIEWS 160

Thought Leaders
The irony behind Québec’s proposed health tax
Fred O'Riordan, National Leader of Tax Policy at EY Canada, on whether Quebec's health tax on the unvaccinated can "move the needle"
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- VIEWS 160

Practice
RRSP double taxation from overcontribution
Tax lawyer and accountant David J Rotfleisch on double taxation and relief
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- LIKES 149
- VIEWS 160

Practice
Reeves v the Queen & applicability of the GST/HST new housing rebate
Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
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- LIKES 149
- VIEWS 160

Thought Leaders
Alta Energy: Has the GAAR become toothless? – Part II
In part two of his two-part series, Allan Lanthier highlights areas of the Supreme Court's Alta Energy decision that are open to vigorous debate
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- VIEWS 160

Thought Leaders
Alta Energy: Has the GAAR become toothless? – Part I
In part one of a two-part series, Allan Lanthier looks at the details of the Alta Energy tax avoidance decision by the Supreme Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
The Canadian Taxpayers Federation’s politics are anti-Indigenous — so why do media outlets still quote them?
Canadian journalists should be wary of groups like the CTF, says Sociology Professor Kyle Willmott
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- VIEWS 160

Management
Using losses in a corporate group: An overview of loss consolidation
Brian Nichols and Kelsey Horning of GSNH on loss consolidation arrangements
- COMMENTS 13
- LIKES 149
- VIEWS 160