Taxation
Thought Leaders
How to build a better Canada after COVID-19: Transform CERB into a basic annual income program
Most proposals for a basic annual income rest on a negative income tax, says Canadian economist Gregory C. Mason
Practice
Income tax reassessment periods – proposed changes
Aasim Hirji and Christopher Ellett of Moodys Tax Law are concerned about Bill C-17, the Time Limits and Other Periods Act (COVID-19)
Practice
A Canadian tax lawyer's perspective of tax audits of COVID-19 tax fraud claims
The government will be looking out for those attempting to abuse the system, says David Rotfleisch
Practice
Duque V. The Queen: Analysis and comments on director's liability
David Rotfleisch on how the 2020 Federal Court of Appeal decision clarifies tax law for directors challenging an underlying assessment
Practice
The plan to reopen the Tax Court and the new fast track settlement conference system
Neil Bass and Josh Kumar of Aird & Berlis look at the Tax Court of Canada's new Fast Track Settlement Conference System
Business
Will CRA pursue directors for deferred GST/HST?
Directors should take steps to maximize their ability to successfully invoke the due diligence defence in regards to GST/HST remittance deferral
Practice
The taxpayer's onus of proof in tax litigation: A Canadian tax lawyer's analysis
Tax lawyer and accountant David Rotfleisch looks at the case law for taxpayers challenging the Canada Revenue Agency
Practice
Income splitting with family members
Prescribed rate loans and other tips for reducing taxes, by Gergely Hegedus and Keith Hennel of Dentons’ Edmonton Tax group
Business
Here's a radical idea: Slash or temporarily eliminate business taxes if you truly want to juice the economy
Ottawa should stop picking business sector winners and losers says Aaron Wudrick of the Canadian Taxpayers Federation
Practice
Tax residence of Canadian airline pilots: No simple answer
Tax Court cases illustrate subtlety of determining tax residence
Profession
A fond look back at the last Tax Court of Canada case
Two months have passed since the last court decision was published
Practice
Civil penalties for third-party tax advisors
Ploughman v The Queen and its implications for Canadian accountants
Thought Leaders
CEWS forms for COVID-19 relief will lead to tax fraud, fuel cash economy
Those who don’t remember tax history are doomed to repeat it, says David Rotfleisch
Profession
Tax Court of Canada to prioritize sittings for summer reopening
17-point prioritization plan detailed by Chief Justice Eugene Rossiter
Profession
Tax Court of Canada presents summer reopening pandemic scenarios
Chief Justice Eugene Rossiter lays out plans, procedures for summer hearings
Profession
Accounting Principles: Part I
Vern Krishna of TaxChambers LLP explains the language of the world of finance and taxation in part one of a series
Practice
IRS may require snowbirds stuck in the US to file tax returns
Snowbirds caught in the US due to COVID-19 may face tax issues, says Gabriel Castillo
Practice
Message to Canadian owners of US rental properties: The IRS is going to be in your neighbourhood
The IRS will roll out a new enforcement campaign later this year
Thought Leaders
Paying for the pandemic: Why the government’s massive coronavirus spending may not lead to higher taxes
Will pandemic debt require raising taxes and spending cuts in the future?
Thought Leaders
CRA Audit Activity: The Calm Before The Storm?
Trump's tax cuts and deficit spending will increase CRA's vigorous audit activities
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
Practice
Equity, deadline and when CRA is at fault
A Canadian tax lawyer analysis of Dutka v. The Queen
Business
Loblaw wins appeal of $368 million Tax Court of Canada case
Decision benefits shareholders, pleases Loblaw, angers tax fairness advocates
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
Transfer Pricing
Transfer pricing & APA considerations during an economic disruption
Mark Kirkey of Gowling WLG on transfer pricing in the new economic reality