Taxation

Business

Thunder Bay: 307 property owners owe $3 million in uncollected taxes

Muncipalities auction properties for the amount in property taxes owed (with a minimum tender bid) and will advertise sales in local and government media
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
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
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
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
Practice

Top 10 need-to-know Canadian income tax cases from 2024

From Dow Chemical to Coopers Park, Dominic Bédard-Lapointe, Anu Koshal and Al-Nawaz Nanji of McCarthy Tétrault review each case and its impact on taxation
Practice

A widow is not a spouse: Canadian court saves widow from the CRA's $100,000 derivative tax assessment

In Enns V Canada, 2025 FCA 14, the timing of an RRSP transfer was critical to the decision, explains Canadian accountant and tax lawyer David J Rotfleisch
Business

B.C. Conservatives pitch a carbon tax on U.S. coal as a trade-war measure

B.C. doesn’t use the American thermal coal that passes through its ports, but the province is a key player in the global coal market, moving US coal to Asia
Business

Two Atlantic premiers resign amid Canada's economic turmoil

Four years of trade wars and tariffs from the Trump administration could slash East Coast jobs and bring misery to Maritime premiers says political analyst
Business

Ontario: Businesses, parents comment on tax holiday

While small business owners have mixed emotions about the tax holiday, some working parents were grateful for the beneficial break on goods and services
Business

Carney shifts carbon price strategy, pledges to make Canada a clean energy superpower

Liberal leadership contender Mark Carney is proposing to shift the financial burden of the carbon tax onto large corporations to fund clean energy choices
Business

Alberta: Details of Danielle Smith's spending cut committee revealed

UCP Premier Danielle Smith has created a cabinet committee to find government cost savings to pay for the postponed personal income tax cut election promise
Practice

Case Commentary: Yadgar v. The King — When trusting your accountant 100% is not an acceptable defence in the Tax Court Of Canada

Canadian tax lawyer and accountant David J Rotfleisch explains how an immigrant success story went wrong in the Tax Court of Canada and the court of appeal
Practice

What can we expect for U.S. estate tax under a second Trump administration?

Margaret O'Sullivan of O'Sullivan Estate Lawyers ponders possible scenarios in anticipation of the sunset provision this year of the Tax Cuts and Jobs Act
Practice

Case Commentary: How the CRA abused the voluntary disclosure process for this Canadian taxpayer

The Canada Revenue Agency proposed to reassess the Milgram Foundation after accepting its voluntary disclosure application thus prompting a judicial review
Business

Leveraging oil and gas could be Canada’s 'trump card' in a tariff war

An export tax on Canadian oil and gas to the United States could inflict pain on the American economy but could also backfire in the States and domestically
Practice

When can Canadian taxpayers apply to reopen a trial at the FCA from the Tax Court?

As Canadian accountant and tax lawyer David J Rotflesich explains, reopening a court case depends upon the introduction of fresh evidence and error of law
Municipal

Alberta: Residents pick up province's property tax tab, municipalities say

Alberta is not paying its municipalities the full cost of property taxes for its provincial properties and local ratepayers are shouldering the extra costs
Thought Leaders

What is the 90-year-old tax rule Trump could use to double US taxes on foreigners?

Like Canada, Australia created a digital tax that US President Trump could deem as discriminatory or extraterritorial, and subject to retaliatory tariffs
Practice

How to dispute your tax assessment under Toronto's 2024 Vacant Home Tax

A hundred thousand tax assessments were reversed in 2023, but the City of Toronto has taken concrete steps to revamp the VHT regime for the 2024 tax year
Business

Global tax deal no longer has force in the U.S. Here’s what it could mean for Canada

Canadian companies and pension funds were already lobbying for appropriate tax treatment ahead of President Trump pulling out of the OECD minimum tax deal
Practice

Tax changes a worry for retiring farmers

Farming advocates continue to oppose tax changes that would affect profits from the intergenerational sale of agricultural land despite mitigating measures
Business

Tired slogans in face of Trump tariffs spell real risk for Poilievre

Donald Trump has put Pierre Poilievre in a political bind, with two feuding conservative premiers, stale messaging around taxes and no coherent trade policy
Municipal

What will cost more in 2025

Numerous factors including inflation, limited housing, a weaker dollar, and global political tensions, continue to play a significant role in affordability
Practice

Six strategies to minimize probate fees in your estate plan

These succession planning strategies can be cost-effective and save large amounts of tax that would otherwise be payable upon admitting the will to probate