Taxation
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Business
Election 2019: The "Netflix Tax" May Be Hiding In Plain Sight
The Netflix tax has proved to be the ultimate public policy Rorschach Test, says Stephen Zolf
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Thought Leaders
The economic illusions of the Canadian election
Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
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Practice
A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen
A Butterfly reorganization might trigger derivative tax liability
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Practice
Supreme Court of Canada dismisses Samaroo CRA appeal
End of controversial tax case disappoints Canadian accountants
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Practice
Notice Of Assessment: Should You Pay In Advance?
A recent court ruling provides guidance, says Jonathan Éthier of law firm Spiegel Sohmer.
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Thought Leaders
How multinationals continue to avoid paying hundreds of billions of dollars in tax
New research says countries losing US$125b in tax revenue
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Practice
Moore v. The Queen: Taxpayer Relief, T1135
Taxpayers may mitigate late filing penalties in some circumstances
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Thought Leaders
What election tax promises will mean for your wallet
None of the tax tinkering represents bold policy, says Economist Gregory C. Mason
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Practice
A taxpayer need not answer questions during a CRA tax audit
The CRA's response to a Federal Court Of Appeal decision
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Practice
Recent tightening of the Voluntary Disclosures Program
The Canada Revenue Agency's VDP and the Gauthier decision
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Practice
Proposed changes to foreign affiliate dumping rules
Individuals, trusts and estates may now be caught
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Profession
Let’s bring some common sense to the estate freeze debate
Allan Lanthier, FCPA, FCA, responds to recent estate freeze critiques
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Profession
And another thing ... a few more comments from CPAs on estate freezes
Tax accountants and lawyers respond to the estate freeze debate
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Practice
An accountant’s guide to property tax assessments across Canada
There are key differences in provincial approaches to appeals
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David J. Rotfleisch
CRA woeful disregard for taxpayer rights
Tax lawyer David Rotfleisch on latest Canada Revenue Agency communique
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Profession
Why some Canadian accountants are wrong about estate freezes
Allan Lanthier responds to critics of his Financial Post article
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Profession
Estate Freezes: Should they be legislated out of existence?
Most estate freezes are for legitimate succession planning, argues Kim G C Moody
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Practice
When an accountant’s client is paying too much property tax
The next step may be an appeal … or no step at all
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Practice
When can the CRA advance an alternative argument?
Subsection 152(9) of the Income Tax Act tips litigation in favour of the Crown
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Practice
A taxpayer's rights to interest from the Canada Revenue Agency
A case comment on Glatt v Canada (National Revenue)
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Practice
Can the CRA force a taxpayer to provide any document during a GST/HST audit?
The legal threshold is very low, says lawyer Cyndee Todgham Cherniak
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Practice
Double-Dipping In Canada: MNE forward subscription structure
Prohibited by law or simply poor tax etiquette?
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Practice
The CRA's ability to compel confidential reports
EY Canada, Atlas Tube Canada and the CRA's power to compel disclosure
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Thought Leaders
Refundable tax credits would help alleviate poverty in Canada
They should be part of Canada’s national poverty reduction strategy
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David J. Rotfleisch
Thoughts on the CRA and Canadian corporate tax gap
Are the numbers to be trusted? asks David J. Rotfleisch
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