Taxation
Thought Leaders
Taxes aren’t just about money — they shape how we think about each other
Research shows taxpayers perceive paying income tax, but not regressive sales taxes, as contributing as a citizen for the purpose of the common good
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Case Commentary: Cassidy v Canada — using extraordinary circumstances, CRA's delays, inability to pay, or financial hardship
Why the Federal Court, in Cassidy v Canada, ruled that a CRA officer's decision was unreasonable, and the taxpayer received relief over unpaid taxes
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
What to do when the CRA refuses taxpayer relief
Tax accountant and lawyer David J Rotfleisch explains how a corporate director won relief from the CRA over payroll remittance in Maverick v HMK, 2023
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 24.03.03 Mulroney legacy, PwC sole source, RPA rising, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 24.02.25: Manning Elliott, Aphria ruling, sustainability standards and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 24.02.18: Fairfax’s financials, new trust rules and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
The General Anti-Avoidance Rule may be expanding: What you need to know
Aron Grusko and Nick Noonan of Fillmore Riley LLP say recent legislative changes and Supreme Court decisions reflect an increasingly expansive view of GAAR
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Case Commentary: Csak v The King 2024 TCC – transfers of property while owing taxes to the CRA
David J Rotfleisch explains why the Tax Court of Canada found the Canada Revenue Agency's 1988 and 1989 reassessments statue-barred
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Taxpayer sidesteps gross-negligence penalties and $90,000 in taxable income because tax year was statute-barred
As David J Rotfleisch explains, the decision by the Tax Court of Canada in Abbass V The King centred on a bookkeeping error by the taxpayer's accountant
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Director held personally liable for unremitted and uncollected GST/HST — due diligence defence judged insufficient
Case commentary from Canadian tax accountant and lawyer David J Rotfleisch on the Tax Court of Canada decision in Hall v The King
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Case Commentary: CRA violates procedural fairness for CERB/CRB claims
Canadian tax lawyer and accountant David J Rotfleisch examines the Federal Court decision in Cameron v. Canada (Attorney General) in favour of the taxpayer
- COMMENTS 13
- LIKES 149
- VIEWS 160
Career
Empowering CPAs: The Role of a Master’s Degree in Tax Law
Two chartered professional accountants share their insights into the Osgoode Professional LLM
- COMMENTS 13
- LIKES 149
- VIEWS 160