Closing a dispute that had lasted for more than 10 years, the Federal Court of Appeal overturned a Tax Court waiver decision, explains David J Rotfleisch

While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation

The Canada Revenue Agency is now offering guidance on the application of the amended GAAR through a webpage, explains Raffaella Garofalo of Miller Thomson

A nil assessment is an objection exception because it is not an assessment and hence cannot be objected to or appealed from, explains David J Rotfleisch

Rural Municipalities of Alberta says it’s well-known in the oil and gas sector that municipalities are powerless to compel payment of unpaid property taxes

The central plank of Ottawa’s emission-reduction plan requires companies to pay a carbon price if they exceed a certain threshold of emissions intensity

The decision emphasizes the duty of the CRA in Tax Court pleadings and serves as a procedural safeguard for Canadian taxpayers explains David J Rotfleisch

Allan Lanthier explains how some Canadian corporations have redomiciled to the United States and why there may be more to come unless changes are made

From Dow Chemical to Coopers Park, Dominic Bédard-Lapointe, Anu Koshal and Al-Nawaz Nanji of McCarthy Tétrault review each case and its impact on taxation

In Enns V Canada, 2025 FCA 14, the timing of an RRSP transfer was critical to the decision, explains Canadian accountant and tax lawyer David J Rotfleisch

B.C. doesn’t use the American thermal coal that passes through its ports, but the province is a key player in the global coal market, moving US coal to Asia

Four years of trade wars and tariffs from the Trump administration could slash East Coast jobs and bring misery to Maritime premiers says political analyst