Taxation

Practice
Tax topics we're thinking about this fall
MaryAnne Loney of McLennan Ross LLP on opportunities and risks in the current tax landscape
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Practice
Electing out of spousal rollover on death
Toronto Tax Lawyer and Accountant David J Rotfleisch explains when, with proper estate planning, it is possible to achieve a substantially better tax outcome
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Practice
When will the Tax Court of Canada resume in-person sittings?
Some notable decisions recently announced from videoconference hearings
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Profession
Friday News Roundup 21.09.03: Big Four jabs, CRA secrets, minimum taxes, wealth taxes and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Practice
Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Tax clearance certificates can be beneficial but may also trigger scrutiny from the Canada Revenue Agency. Canadian tax lawyer and accountant David J Rotfleisch explains
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Practice
Voluntary Disclosure Applications: Canadian Tax Lawyer's Guide
Canadian tax lawyer and accountant David Rotfleisch looks at a recent Federal Court ruling on voluntary disclosure (4053893 Canada Inc.)
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Business
Friday News Roundup 21.08.13: CRA errors, Xero, Freshbooks, record low insolvencies and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Practice
The general anti-avoidance rule and family surplus strips
Allan Lanthier on why the Deans Knight court decision should cause HNW individuals to pause before engaging in aggressive surplus stripping through intergenerational wealth transfers
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Thought Leaders
Is the principal residence an endangered species?
The federal government is desperate for money, says Vern Krishna. Tax increases will follow a Liberal majority government
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Practice
Tax Court won't uphold gross-negligence penalties: Taxpayer not aware of accountant errors
Canadian tax lawyer and accountant David Rotfleisch explains the case of Frank-Fort Construction in the Tax Court of Canada
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Profession
Friday News Roundup 21.07.23: A tax haven in Ottawa, CPAB & CM2.0 consultations, tax complaints and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Practice
Alberta Court rejects CRA's duty of care to taxpayers
David Rotfleisch explains the Signal Hill Manufacturing case and duty of care
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Profession
Friday News Roundup 21.07.09: Bill C-208 fallout, tax canyons, tennis tax avoidance and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
Tax relief for family business transfers: A legislative fiasco – Part II
In part two of a two-part series, Allan Lanthier outlines the strategy for legislative repeal and predicts what lies ahead for Bill C-208
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Thought Leaders
Tax relief for family business transfers: A legislative fiasco – Part I
Bill C-208 has handed tax avoiders a new surplus stripping scheme on a silver platter explains tax expert Allan Lanthier in a two-part series
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- VIEWS 160

Profession
Friday News Roundup 21.07.02: Bill C-208, DST opinions, CHRP calculator and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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- VIEWS 160

Practice
New opportunities for intergenerational transfers of businesses after enactment of Canada’s Bill C-208
Any transfer of a family business must be structured correctly to avoid re-assessment by the CRA, says Canadian tax lawyer and accountant David Rotfleisch
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- VIEWS 160

Business
Taxing the Internet: An overview of Canada's approach to taxing the digital economy
Braek Urquhart and Elizabeth Egberts of BLG on the current patchwork of provincial and federal digital services tax rules
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Thought Leaders
Our response to the CRA's position on creditor-proofing reorganizations – part 1
Doug S. Ewens and Kenneth Keung of Moodys Tax Law LLP in a three-part series on creditor-proofing reorganizations
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Practice
Budget 2021 – Tax enforcement, audits, and oral interviews
If proposed legislative amendments receive Royal Assent, the Canada Revenue Agency will have the power to compel oral interviews
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Practice
2021 updates for T1134: A Canadian tax lawyer's perspective
The T1134 has been updated to reflect legislation changes that allow the CRA to collect additional information and provide some reporting relief
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Thought Leaders
G7 tax deal: if you think multinationals will be forced to pay more, you don’t understand tax avoidance
Anticipate new accounting ways around the rules, says Professor Ronen Palan
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Practice
Dealing with Canada – Challenges and opportunities for global wealth and tax planners
Rahul Sharma and Jennifer A. N. Corak of Miller Thomson LLP present three common scenarios of non-Canadian or foreign trusts where Canada's Income Tax Act rules intersect with the international wealth planning of taxpayers
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Practice
Maple Leafs GM vs CRA tax court ruling
Just in time for the playoffs, Dave Nonis scores a win in the Tax Court of Canada, six years after his dismissal as General Manager of the Toronto Maple Leafs
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Practice
Post-Mortem Planning For Private Companies — Reconsidering Options For Triggering Capital Gains — Part II
Tax Planning For The Non-Specialist Advisor: In part two of a two-part series, Michael Goldberg looks at an alternative post-mortem PC Liquidation strategy he calls Spousal Rollover Liquidation Planning
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