Taxation
Business
B.C. budget tax measures lay burden of austerity on the poorest in province
British Columbia's Finance Minister says "this is not an austerity budget." Let's look at the numbers and see for ourselves, say Marc Lee and Andrew Longhurst
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Practice
Taxpayer sought judicial review of CRA's decision to refuse changing his 2004 income tax return
In Rawlings v AGC, the taxpayer successfully won the right to amend his tax return, after the Federal Court found CRA actions unfair, says David J Rotfleisch
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Business
Alberta oil and gas companies lobby for tax break
Alberta is reviewing the models it uses to determine the market value of regulated properties that municipalities rely on for their own tax assessments
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Practice
Accepting money from a spouse with tax problems can give you a bigger problem with the CRA
Courts will focus on economic reality, not technical form, when applying anti-avoidance provisions like section 160, explains tax lawyer David J Rotfleisch
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Thought Leaders
‘We got lazy and complacent’: Swedish pensioners explain how abolishing the wealth tax changed their country
For much of the 20th century, Sweden enjoyed a justifiable reputation as one of Europe’s most egalitarian countries. It’s changed over the past two decades
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Practice
When taxpayer relief, CPP limitation periods, and procedural finality abandon fairness without a remedy
Tolley v The King is a reminder that developments after tax reassessments, no matter how convincing, cannot alter relief from reassessments retroactively.
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Thought Leaders
As Alberta separatists court the U.S., prosperity is fuelling a sovereigntist turn
The separatist movement and its grievance politics ignore the poor choices Alberta itself has made in terms of taxation, royalties and economic investment
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Thought Leaders
Modernizing the GST/HST small-supplier threshold: A compliance fix hiding in plain sight
The issue is not whether GST/HST should exist. It’s whether the threshold governing its application still reflects sound administration in today’s economy
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Practice
Superstars, Steroids and Succession
Enhancing a succession plan using Succession Enhancers is like hitting a grand slam without any controversy involved, says Matthew Getzler of Torkin Manes LLP
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Practice
When CRA employees misbehave and make mistakes against Canadian taxpayers
The Canada Revenue Agency distinguishes clearly between employee misconduct and wrongdoing, applying different legal and administrative frameworks to each
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Practice
CRA introduces software-specific controls for EFILE accounts, a safety feature, starting in 2026
Proactively reviewing EFILE accounts, certified tax software usage, and internal controls will position you far better when the new CRA rules take effect
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Business
The world's first carbon border-adjusted tax enters its definitive phase: What it means for Canada
Rambod Behboodi and Owen Clarke of BLG explain why Canadian companies should take immediate steps to establish necessary emissions tracking regimes
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Business
Alberta: Data reveals millions in tax arrears and unpaid leases for nearly 600 Alberta oil and gas companies
As of the end of 2024, property tax debt has grown to nearly $254 million, despite policies to stop deadbeat companies from acquiring new oil and gas wells
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Practice
When judicial review (Federal Court) finds that interest imposed by CBSA must be waived
The decision in Lufthansa Technik Aktiengesellschaft offers guidance on how interest-relief applications must be evaluated under s. 3.3 of the Customs Act
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Municipal
Patrick Brown’s 2026 budget lacks key investments as his previous spending freezes catch up to taxpayers
Debt balloons, projects shelved in the Brampton municipal budget after years of budget freezes as property taxpayers face a hike of just under five per cent
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Thought Leaders
Filing taxes for someone else? Here’s how to do it safely
An academic study reveals that informal tax preparers — friends and family, not professional accountants — are not using the Canada Revenue Agency’s RepID
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Practice
Top 5 need-to-know Canadian GST/HST cases from 2025
Simon Douville, Al-Nawaz Nanji and Randy Schwartz of McCarthy Tétrault on the top five from LBL Holdings to an AirBNB condo sale, from the FCA to Tax Court
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Thought Leaders
What’s missing from the Davos agenda: taxing the rich
New polling shows that taxing the wealthy maintains majority support, even among the wealthy themselves. That should be reflected in international priorities
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Practice
Case Commentary: HMK v. Quebecor Inc – Federal Court Of Appeal rejects GAAR challenge to using strategy of business losses
The FCA decision reaffirmed that tax efficiency alone does not equate to abuse under GAAR, explains Canadian tax lawyer and accountant David J Rotfleisch
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Business
CEO pay at record highs as workers struggle to make ends meet: report
To reign in some of the wage disparity, a report from the Canadian Centre for Policy Alternatives offers two solutions: a millionaire tax and a wealth tax
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Practice
How to deduct "loss leaders," other outrageous promotional expenses on your Canadian business taxes
What Canadian tax rules apply to the deductibility of promotional expenses? Lessons from a $3.2 million giant bluefin sale and Japan's ‘Tuna King’ of sushi
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Municipal
Ontario: Province urged to close funding gaps as York Region faces mounting pressures
As provincial contributions fail to keep pace with growing needs, York Region warns of larger program costs shifted onto the municipal property tax base
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Practice
Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections
The Tax Court of Canada’s decision in Ng v. The King used a four-step legal test for mailing, explains Canadian tax lawyer and accountant David J Rotfleisch
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Practice
Christian charities see spike in revocations for serious violations in 2025
Sometimes people think their sector is being persecuted or highlighted and that's not really the case, says CCCC spokesperson, who takes no issue with CRA
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Practice
Saskatchewan: Increases in tax credits and affordability measures
Tax credits aimed at helping with affordability are also increasing including the Low Income Tax Credit, the Disability Tax Credit and supplement and more
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