Taxation
Practice
A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen
A Butterfly reorganization might trigger derivative tax liability
Practice
Supreme Court of Canada dismisses Samaroo CRA appeal
End of controversial tax case disappoints Canadian accountants
Practice
Notice Of Assessment: Should You Pay In Advance?
A recent court ruling provides guidance, says Jonathan Éthier of law firm Spiegel Sohmer.
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
Practice
Moore v. The Queen: Taxpayer Relief, T1135
Taxpayers may mitigate late filing penalties in some circumstances
Thought Leaders
What election tax promises will mean for your wallet
None of the tax tinkering represents bold policy, says Economist Gregory C. Mason
Practice
A taxpayer need not answer questions during a CRA tax audit
The CRA's response to a Federal Court Of Appeal decision
Practice
Recent tightening of the Voluntary Disclosures Program
The Canada Revenue Agency's VDP and the Gauthier decision
Practice
Proposed changes to foreign affiliate dumping rules
Individuals, trusts and estates may now be caught
Profession
Let’s bring some common sense to the estate freeze debate
Allan Lanthier, FCPA, FCA, responds to recent estate freeze critiques
Profession
And another thing ... a few more comments from CPAs on estate freezes
Tax accountants and lawyers respond to the estate freeze debate
Practice
An accountant’s guide to property tax assessments across Canada
There are key differences in provincial approaches to appeals
David J. Rotfleisch
CRA woeful disregard for taxpayer rights
Tax lawyer David Rotfleisch on latest Canada Revenue Agency communique
Profession
Why some Canadian accountants are wrong about estate freezes
Allan Lanthier responds to critics of his Financial Post article
Profession
Estate Freezes: Should they be legislated out of existence?
Most estate freezes are for legitimate succession planning, argues Kim G C Moody
Practice
When an accountant’s client is paying too much property tax
The next step may be an appeal … or no step at all
Practice
When can the CRA advance an alternative argument?
Subsection 152(9) of the Income Tax Act tips litigation in favour of the Crown
Practice
A taxpayer's rights to interest from the Canada Revenue Agency
A case comment on Glatt v Canada (National Revenue)
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
Practice
Double-Dipping In Canada: MNE forward subscription structure
Prohibited by law or simply poor tax etiquette?
Practice
The CRA's ability to compel confidential reports
EY Canada, Atlas Tube Canada and the CRA's power to compel disclosure
Thought Leaders
Refundable tax credits would help alleviate poverty in Canada
They should be part of Canada’s national poverty reduction strategy
David J. Rotfleisch
Thoughts on the CRA and Canadian corporate tax gap
Are the numbers to be trusted? asks David J. Rotfleisch
Practice
Why accountants should question property tax assessments
Are your clients leaving money on the table?
Profession
Five Canadian finalists among STEP Private Client Awards shortlist
Record number of entries in the London-based international awards