Taxation
Taxation
Me Too defeats You Too in Tax Court
The Penate decision by the Tax Court of Canada is welcome awareness of racial and gender discrimination, says Claire M.C. Kennedy and Anu Nijhawan of Bennett Jones LLP
Practice
Planning to Maximize the Capital Dividend Account — Part III
The third and final part of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice
Are tax free savings account swap transactions legitimate?
In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
Practice
R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud
David Rotfleisch provides analysis of falsely claiming GST/HST rebates
Practice
How to help clients avoid grant penalties in SR&ED claims
When a client wins grant funding, it can have a dramatic impact on their claim
Thought Leaders
COVID-19 has exposed the limits of philanthropy
Apply a Canadian super-wealth tax to philanthropic foundations, says Adam Saifer
Profession
Is the CRA's Northern Service Improvement Strategy enough?
Taxpayers ombudsperson says improvements still need to be made, reports Jeff Buckstein in the third of a three-part series on CRA service to northern Canada
Business
Tax deadlines extended and CEWS amended by Bill C-20
Bhuvana Rai of BLG reviews Bill C-20 and its details relevant to tax practitioners
Profession
Is the CRA unfairly targeting residents of northern Canada?
Northern Canadian communities express frustration with frequent CRA reviews, service delivery, and residence rules
Business
E-commerce businesses now face PST registration in Saskatchewan
New rules part of a broader trend to tax digital platforms, say Nicolas Désy, Kassandra Grenier and Fred Purkey of McCarthy Tétrault
Profession
Taxpayer’s ombudsman report flags CRA service issues in Northern Canada
The CRA disputes allegations of Northern Canada service issues, in the first of a three-part series by business reporter Jeff Buckstein
Practice
Indirect tax opportunities in a precarious economic context
An overview of GST/HST and PST relief and opportunities under the current pandemic, from the Tax Group of the Montreal office of McCarthy Tétrault LLP
Practice
Planning to Maximize the Capital Dividend Account — Part II
Part two of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice
Planning to Maximize the Capital Dividend Account — Part I
Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses, is part one of a three-part series by Michael Goldberg of Minden Gross LLP
Practice
The CRA's national policy for saying sorry to taxpayers
There are clear issues with a CRA formal apology policy, says Canadian tax lawyer and accountant David J. Rotfleisch
Practice
That's a relief! CRA extends payment due dates again during COVID-19
Canada Revenue Agency announces further extension to payment due date for individual, corporate, and trust income tax returns
Practice
When does a CRA tax audit become a criminal tax investigation?
Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Practice
The CRA's pursuit of real estate data goes south of the border
Lost tax revenue in the real estate sector has been a key issue for the CRA, say David Piccolo and Jessica Bishara of TaxChambers LLP in Toronto.
Practice
Should a Canadian taxpayer seek judicial review?
The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Practice
Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code
Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
Practice
When can a Canadian taxpayer seek punitive damage from the CRA?
Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada
Practice
CRA Operational Update: Ten Things You Need To Know
A CRA status update on tax controversy and dispute resolution from Stevan Novoselac and John Sorensen of Gowling WLG
Practice
Tax Court update on getting back to business – top ten takeaways
An update on the reopening of the Tax Court of Canada, by Stevan Novoselac and John Sorensen of Gowling WLG
Practice
The Tax Court Of Canada's new fast track settlement conference system, post the COVID-19 pandemic
Tax lawyer and accountant David Rotfleisch looks at the ramifications of trying to clear the Tax Court's backlog of cases
Practice
Do Swiss banks owe your accounting clients money?
Clock is ticking for investors who held Swiss bank accounts to claim reimbursements of retrocessions deemed illegal