Taxation
Business
Editorial: Canada should zero-rate PPE for GST/HST purposes
The COVID-19 pandemic has taught us PPE is essential and should be zero-rated, says Cyndee Todgham Cherniak of LexSage
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Equity, deadline and when CRA is at fault
A Canadian tax lawyer analysis of Dutka v. The Queen
- COMMENTS 13
- LIKES 149
- VIEWS 160
Business
Loblaw wins appeal of $368 million Tax Court of Canada case
Decision benefits shareholders, pleases Loblaw, angers tax fairness advocates
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Tax disputes and tax filing and payment relief efforts in the age of COVID-19
Joseph A. Gill of McKercher LLP reviews changes to tax deadlines
- COMMENTS 13
- LIKES 149
- VIEWS 160
Transfer Pricing
Transfer pricing & APA considerations during an economic disruption
Mark Kirkey of Gowling WLG on transfer pricing in the new economic reality
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Suing the Canada Revenue Agency for negligence
Upper level costs awarded to CRA in lengthy accounting case over SR&ED credits
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
The Tax Court Of Canada tests a new procedure – The Preliminary Ruling Docket
2020 initiative driven by increased objections, case backlog
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Put your trust in taxes during the coronavirus pandemic recovery
Governments amend taxes for good times and bad, says Andrew Bauer
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Crown bound by settlement agreement to allow losses it claimed to be a fiction
Gergely Hegedus of Dentons Canada on a recent Federal Court of Appeal decision
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
1074022 B.C. Ltd. v. Li: The need for legislative reform
A misinterpretation of section 116 of the Income Tax Act in a BC real estate case
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Coronavirus tax relief: Finally some good news for accountants
Sole practitioners, small firms will benefit most from deadline extensions
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
CRA further circumscribes trust 21-year planning strategies involving non-resident beneficiaries
The CRA's stated positions will result in a chill on tax practitioners' advice to their clients, says Stephen Sweeney of Miller Thomson
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Scott v The Queen: The importance of evidence
How two brothers came under the scrutiny of the Tax Court of Canada
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Inheritance tax, wealth tax and more capital gains tax: The future of Canadian taxation?
Canadian tax policy has become a hotbed of new ideas, writes Margaret O'Sullivan
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Donor Beware: The pitfalls of participating in a donation tax shelter
The Tax Court of Canada case Abreo v. The Queen
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Ottawa should forget about limiting interest expense deductibility
Allan Lanthier on the OECD's proposal to limit excessive debt leveraging
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Carbon pricing may be overrated, if history is any indication
History proves radical technological change can be achieved by state intervention
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
The case of Muir v The Queen
Tax Court of Canada allows appeal over a section 160 assessment by the CRA
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
A sad story about Mr. X. from country Y
Canadians are deemed guilty in an unfair tax system, says Tax Lawyer Dale Barrett
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Hamad v. The Queen
Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
France-US skirmish over Amazon digital tax
Shows why the century-old international tax system is broken, says Professor Ruth Mason
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Paletta et al v. the Queen, case study
Was a big Hollywood movie investment deal just make-believe?
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
20 tax audit triggers
The more risk factors a taxpayer has, the greater the odds of being audited
- COMMENTS 13
- LIKES 149
- VIEWS 160
Business
No Canadians detained in Central American tax evasion bust
Canada Revenue Agency to review files for Canadian connections
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
A Tale Of Two Taxpayers: Parts I and II
The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
- COMMENTS 13
- LIKES 149
- VIEWS 160