Taxation

Taxation
Canada among low corporate tax jurisdictions as global average falls
New trend of rising rates has already begun, says international accounting network
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Thought Leaders
Substantive CCPCs: Is the tax deferral game over?
Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
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Practice
How contract agreements impact SR&ED claims
Canadian accountants filing SR&ED claims should be careful when their client companies use subcontractors, explains Richard Hoy of Catax Canada
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Profession
Sunday News Roundup 22.04.24: Come-from-away taxes, truck taxes, and more
Wrapping up the odds and ends from the past week in Canadian accounting news
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Practice
Transferring cryptocurrency to a bare trustee or holding cryptocurrency as a bare trustee
Tax lawyer and accountant David Rotfleisch on Canadian cryptocurrency tax planning through the use of bare trusts
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Thought Leaders
The federal budget hits private corporations with foreign affiliates
Allan Lanthier: Why Canada’s federal budget included tax measures against CCPCs with CFAs earning foreign accrual property income
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Profession
Sunday News Roundup 22.04.10: Budget tough on tax avoidance, ISSB Montreal, SR&ED warning and more
Wrapping up the odds and ends from the past week in Canadian accounting news
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Thought Leaders
The Des Groseillers decision: Charitable donations of stock options
Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
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Practice
A Canadian tax lawyer's guide on net worth assessments – Halls v The Queen, 2022 TCC 14
Canadian accountant and tax lawyer David Rotfleisch on a net worth assessment win for the CRA involving a taxpayer's record keeping
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Profession
Sunday News Roundup 22.03.27: Liberal NDP tax deal, carbon tax, acting senior and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
The economic case for the mining industry to support carbon taxation
Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
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Thought Leaders
The OECD corporate minimum tax: a disaster in the making
Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
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Thought Leaders
10 things everyone should know about taxation
Why Québec Premier François Legault’s ethically and legally questionable tax on the unvaxxed was not a tax but a levy
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Thought Leaders
Corporate taxes can be good for shareholders: Why some actually want their companies to pay tax
Accounting Professor Andrew Bauer on non-integrated tax systems
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Practice
How to use BVI or other offshore non-CCPCs to save tax on investment income
Canadian tax lawyer and accountant David Rotfleisch the risks (and rewards) of the British Virgin Islands tax avoidance strategy
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Profession
Sunday News Roundup 22.02.20: Emergency Act, crypto accounting lawsuit, cutting taxes and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Business
You Can Hide … But CRA Will Find You
Timothy Dunn of Minden Gross LLP on why the CRA may be coming after lenders, creditors and owners of struggling businesses
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Thought Leaders
Twelve rules that protect the tax collector
Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
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Profession
Sunday News Roundup 22.02.06: O’Toole accounting, tax hawks, schwing and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
The Robillard decision: The uncertain world of death and taxes
Allan Lanthier on confusion in surplus stripping and the post-mortem pipeline, due to a recent Tax Court of Canada decision
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Practice
A Canadian tax lawyer's perspective on income tax statute-barred periods
David J Rotfleisch on the timing legalities of reassessments
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Practice
A Canadian tax lawyer's perspective on Tax Court of Canada minutes of settlement vs. consent to judgment
David J Rotfleisch on settling a dispute prior to a hearing in Tax Court
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Practice
Avoiding the pitfalls of partnerships when making SR&ED claims
Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
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Business
Sunday News Roundup 22.01.23: Omicron blues, green taxation, anti-vax tax, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
The latest Canadian tax scam has a Caribbean flavour
Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister
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