Taxation

Thought Leaders

The myth of CERB forgiveness

Critics of CERB forgiveness miss the point, says Allan Lanthier, FCPA, FCA
Transfer Pricing

Transfer pricing in the time of COVID-19

How the consequences of COVID-19 impact TP reporting and compliance is complex, say Claire M.C. Kennedy and Hennadiy Kutsenko of Bennett Jones
Thought Leaders

Stock traders beware of tax traps: The taxman cometh

For speculators in GameStop, the taxman awaits around the corner, says Vern Krishna, FCGA, FCPA, CM, QC of TaxChambers LLP
Practice

Deducting life insurance costs: Why opportunity may be overlooked

In part two of a two-part series, why paragraph 20(1)(e.2) of the Income Tax Act may be missed, from Dale Barrett and Simon Townsend of Barrett Tax Law
Practice

Deducting life insurance costs: Paragraph 20(1)(e.2) of Income Tax Act explained

In part one of a two-part series, Dale Barrett and Simon Townsend of Barrett Tax Law on the cost of life insurance as a deductible expense
Practice

February 2021 Tax Court update on getting back to business — top ten takeaways

Stevan Novoselac and John Sorensen of Gowling WLG review the February 9 update from the Tax Court of Canada
Practice

Tax preparers and professionals: Here’s what you need to know for the 2021 tax-filing season

Canada Revenue Agency on planning ahead, what’s new for upcoming tax season
Practice

Canadian tax laws: A review of 2020 and a look ahead to 2021

A comprehensive review of Canadian tax developments in 2020 and outlook for 2021 from experts at Davies Ward Phillips & Vineberg LLP in Montreal and Toronto
Business

Liberals do 180 on gross blunder over CERB eligibility of self-employed

Qualtrough, Lebouthillierand Trudeau also announce one-year grace period for pandemic relief tax debt
Practice

Canadian criminal tax evasion sentencing

A Brampton business owner was one of the few taxpayers to be sentenced in 2020
Practice

TFSA penalty relief: A Canadian tax lawyer's guidance

The CRA acted unreasonably in a recent TFSA overcontribution case
Business

Corporation tax: ‘race to bottom’ may be ending after 40 years — here’s why it never made sense

The Canadian corporate tax rate follows decades-long global pattern of reduction