Taxation

Practice
A guide to the Canadian tax treatment of domestic, foreign retirement compensation arrangements for high-income earners
Canadian tax lawyer and accountant David J Rotfleisch deconstructs lessons from the recent Tax Court Martin v The King decision involving the CRA and RCAs
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Thought Leaders
Why Elon Musk’s US$34 billion loss wasn’t really that — and what it tells us about the philanthropy of the ultra-wealthy
One of the most strategically valuable (yet less publicly discussed) motivations of philanthropy is tax management, particularly the donation of shares
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Thought Leaders
The forgotten project of tax reform
Despite differences, Canada’s federal parties recognize the need for an in-depth review. Now is the time to act, say François Brouard and Bertrand Lemieux
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Practice
Should founders incorporate their startups in the United States or Canada?
The choice of domicile is an important decision that can have long-term impacts on a startup company explains Gary Marshall of Osler, Hoskin & Harcourt LLP
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Practice
Landmark Canadian tax law decision that limits CRA's authority under section 231.2 of Income Tax Act
Canadian tax lawyer and accountant David J Rotfleisch examines the decision in Canada (National Revenue) v Shopify Inc., against the Canada Revenue Agency
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Practice
The Date Debate: A new battleground in assessment appeals
An Ontario Assessment Review Board decision is sparking debate about how many valuation dates there are in the provincial property tax assessment system
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Practice
Probate Planning in BC: Is the juice worth the squeeze?
Catherine H. Kim and Rose Shawlee of Boughton Law review the pain points of probate planning and why a thorough, thoughtful probate management plan is vital
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Thought Leaders
Australia could tax Google, Facebook and other tech giants with a digital services tax — but don’t hold your breath
Unlike Canada, Australia thinks its hands are tied on the taxation of the multinational tech giants, in fear of retailiatory tariffs from the United States
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Profession
Sunday News Roundup 25.06.15: DST bargaining chip, RVH auditing, and more Canadian accounting news
Our weekly Canadian accounting news roundup includes the digital services tax as a G7 meeting bargaining chip, Renfrew Victoria Hospital auditors. and more
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Practice
Case Commentary: Osman v The King – GST/HST new housing rebate claim denied due to lack of intention to occupy property first
Canadian tax lawyer and accountant David J Rotfleisch explains the clear and settled intention to occupy property as a primary place of residence concept
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- VIEWS 160

Business
New Brunswick: Holt says 'we got a lot done,' but opposition parties beg to differ
A new provincial government concluded its first legislative session with several tax reduction measures but did not remove the so-called Irving Oil gas tax
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Business
House-Flippers Beware: You are not eligible for GST/HST new housing rebates
Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court upheld a Canada Revenue Agency notice of assessment in Ram v The King
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Practice
Losses, expenses arising from transactions that are not 'sufficiently commercial' may be ineligible to reduce your income tax
Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court dismissed the FX trade case of a successful businessman in Chad v The King
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Business
Councillors want information on disturbing rise in St. Catharines homeowners unable to pay soaring tax bills
Revelations of rising numbers of property owners in St. Catharines unable to pay their property tax bills have prompted one city councillor to take action
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Practice
How the CRA uses 'nudge letters' with online sellers to increase uptake of Canada's VDP
Canada Revenue Agency uses nudge letters to prompt taxpayers to review their tax affairs, ensure compliance, and access the Voluntary Disclosures Program
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Practice
Case Analysis: Why a business must demonstrate actual business activities before applying for business tax deductions
David J Rotfleisch examines the case of a chartered professional accountant who claimed business expenses for a company he cofounded in Prince Edward Island
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- VIEWS 160

Business
Alberta: Jasper's chamber of commerce critical of municipal budget
Businesses in Jasper say they’re paying for the 2024 wildfires caused by climate change, but the province has kicked in $2.5M for lost property tax revenue
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Practice
Tax Court Of Canada is not ‘slap-dash,' nor tolerates sloppy examination for discovery
David J Rotfleisch explains why the Tax Court of Canada, in Whistler Blackcomb Holdings Inc. v The King, 2025, dismissed the CRA's motion for a new nominee
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Thought Leaders
Oh, what a tangled web: The taxation of foreign affiliates
Allan Lanthier examines a dispute before the Tax Court of Canada involving Brookfield Corporation and controlled foreign affiliates in Bermuda and Barbados
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Municipal
New Brunswick: New municipal fiscal framework announced by N.B. government
Expanded funding from the province is welcome news to New Brunswick municipalities, but a property assessment freeze has withered its delivery
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Practice
Loss-trading transactions to avoid paying tax disallowed by Tax Court Of Canada (GAAR rule)
In Total Energy Services v. HMK, the FCA upheld a Tax Court ruling that complex transactions satisfied three conditions of the general anti-avoidance rule
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Business
Number of St. Catharines properties in tax arrears soars under current council
Recent property tax increases not due to inflationary pressures impacting most residents across Ontario but largely due instead to excessive labour costs
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Business
Property taxes in Whitehorse, explained
The Yukon calculates property taxes differently than in other parts of Canada, primarily due to a lack of data, which impairs market value assessments
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Practice
Case Commentary: Ayre v the King – Convoluted charitable gifts made through questionable financing transactions
Canadian tax lawyer and accountant David J Rotfleisch examines donative intent under Section 118.1 of the Income Tax Act in a pharmaceutical donation case
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Profession
Sunday News Roundup 25.04.27: Election tax talk, CRA mishaps, PCAOB gutting, and more Canadian accounting news
Our weekly Canadian accounting news roundup includes tax commentary during the federal election campaign, the end of the PCAOB, mishaps at the CRA and more
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- VIEWS 160