Taxation

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- 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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Brampton: The Carbon Tax Gamble – The ‘cost of climate inaction’ will be bigger than short-term relief at the pump
A feature report from Brampton, Ontario on the history of carbon pricing in Canada and how the consumer carbon tax was sacrificed in a political chess game
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Why tax literacy should be a national priority in Canada
Now is the time for Canada to advance tax literacy, as both authorities and society as a whole can strengthen democracy and build a more informed public
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Alberta: Working group to explore unpaid oil and gas property tax problem
After months of sustained pressure from municipalities and media, Alberta has announced a working group to solve issue of unpaid oil and gas property taxes
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Case Commentary: Canada v. Csak – Why filing a waiver for a tax reassessment must be done within the normal reassessment period
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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Who really killed Canada’s carbon tax? Friends and foes alike
While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
New guidance from the CRA: Transactions subject to the GAAR
The Canada Revenue Agency is now offering guidance on the application of the amended GAAR through a webpage, explains Raffaella Garofalo of Miller Thomson
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Case Commentary: Onischuk v. The King – Tax Court rules cannot override CRA's statutory requirements
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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Alberta: Municipalities want end to oil and gas property tax loopholes
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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Poilievre vows to kill industrial carbon pricing in ‘desperate’ move against Liberal surge
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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Case Commentary: Uppal Estate v. the King upholds procedural fairness for Canadian taxpayers in tax litigation
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
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Trump, tariffs and Canadian tax strategies: There must be 50 ways to leave your country
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
- COMMENTS 13
- LIKES 149
- VIEWS 160