Taxation
Book Reviews
Book Review – Victory Over the CRA: An Accountant's Guide to Representing a Client
Tax Lawyer Dale Barrett wears the white hat in a timeless showdown with the CRA
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Practice
Professional corporations and income for child support – Guidance from the BC Court Of Appeal
Chantal M. Cattermole of Clark Wilson LLP on a case involving competing income assessments prepared by two Canadian accountants
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Business
WE Charity demise shows why trust, transparency are so critical for NGOs
Most NGOs fund their operations from taxpayer dollars, says accounting doctoral candidate Nelson Duenas
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Practice
Rogers Enterprises (2015) Inc. v The Queen
Beware the tax trap of GAAR, says tax lawyer and accountant David Rotfleisch
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Practice
Here comes the CEWS audits
Practitioners are now seeing the first CRA "small-scale" CEWS audits say Kenneth Keung and Kim G C Moody of Moodys Tax
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Thought Leaders
The throne speech: Fiscal prudes are fretting about the wrong issues
Finance public policy professor Marc-Andre Pigeon says much of government debt is simply accounting entries
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Practice
Changes to the Canadian principal residence exemption – part two
Kim G C Moody provides an update to the principal residence exemption conversation
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Business
What will be the impact of the WE Charity scandal on the Canadian charity sector?
A longform article by charity sector lawyer Mark Blumberg on the We Charity, its governance and for-profit activities
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Thought Leaders
The throne speech must blaze a bold new path — including imposing a wealth tax
The pandemic has laid bare the consequences of a gilded age of tax avoidance
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Practice
Changes coming to the Canadian principal residence exemption?
The time for change might be ripe says Kim G C Moody of Moodys Tax Law LLP
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Profession
Third party penalties under the Income Tax Act
Why the landmark 2015 Guindon decision by the Supreme Court of Canada matters to Canadian accountants
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Practice
Reconsidering Consideration – TCC concludes funding attracts HST in CanLII v The Queen
Bobby Solhi and Braek Urquhart of BLG on the CanLII sales tax implications for non-profit organizations
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