Taxation
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
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
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
Practice
Made a mistake on your tax return? Here's how to change your Canadian tax return through the tax objections process
Canadian tax lawyer and accountant David J Rotfleisch explains the legal history behind the tax objections process but cautions against aggressive tax strategies
Practice
Intergenerational business transfer rules are changing in 2024
Kenneth Keung and Jason Lau of Moodys Private Client Law say tax practitioners will need to ensure they have a full understanding of new IBT rules
Practice
A new era for the Canadian GAAR
Pooja Mihailovich and Leandra Gupta of Osler, Hoskin & Harcourt LLP say the new era may compound uncertainties and add to compliance and dispute costs
Practice
When is it worth challenging the CRA's defective Tax Court pleadings?
Tax accountant and lawyer David J Rotfleisch reconciles the Federal Court Of Appeal's decisions in the similar but different Preston and Adboss cases
Practice
A Canadian tax lawyer explains why the ATIP process is critical to preparing for tax disputes with CRA
An Access to Information or Personal Information (ATIP) request can be a double-edged sword despite its importance to resolving tax matters
Practice
Tax complexities in dealing with the death of a spouse: ODSP and child benefits
Canadian tax lawyer and accountant David J Rotfleisch looks at the concept of ghost income in a win for the taxpayer in O'Brien v. The King
Thought Leaders
Australia has one of the weakest tax systems for redistribution among industrial nations – Stage 3 tax cuts will make it worse
Where does Canada rank on the global scale of income redistribution through taxation? Jim Stanford’s article on the gini coefficient provides answers
Practice
Canadian taxpayers must respond to CRA about assessments, reassessments, confirmations by the deadline
In Oliveira v. The King, the Tax Court was primarily concerned with the timeliness of the application, explains Canadian tax accountant and lawyer David J Rotfleisch
Practice
Expansion of the mandatory disclosure rules in the context of ordinary commercial and routine tax planning transactions
Greg Farano of Gardiner Roberts LLP on the new MDRs, broad enough at first to apply to ordinary commercial and routine tax planning transactions