Taxation

Profession
Suing the Canada Revenue Agency for negligence
Upper level costs awarded to CRA in lengthy accounting case over SR&ED credits
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- 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
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- 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
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- 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
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- 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
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- VIEWS 160

Profession
Coronavirus tax relief: Finally some good news for accountants
Sole practitioners, small firms will benefit most from deadline extensions
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- 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
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- LIKES 149
- VIEWS 160

Practice
Hamad v. The Queen
Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
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- 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
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- LIKES 149
- VIEWS 160

Practice
Paletta et al v. the Queen, case study
Was a big Hollywood movie investment deal just make-believe?
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- LIKES 149
- VIEWS 160

Practice
20 tax audit triggers
The more risk factors a taxpayer has, the greater the odds of being audited
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- LIKES 149
- VIEWS 160

Business
No Canadians detained in Central American tax evasion bust
Canada Revenue Agency to review files for Canadian connections
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- 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
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- LIKES 149
- VIEWS 160

Business
Tax Law Analysis: Recent CRA guideline regarding cryptocurrency
Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
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- LIKES 149
- VIEWS 160

Practice
Bakorp Management: A milestone case for Canadian income tax law
Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
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- LIKES 149
- VIEWS 160

Practice
I lost my battle with the CRA, but I won the war
Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
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- LIKES 149
- VIEWS 160

Practice
Friedman: The conflict between CRA civil audits and the Canadian Charter
David Rotfleisch looks at Canada (National Revenue) v. Friedman
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- LIKES 149
- VIEWS 160

Thought Leaders
Canada: A brief overview of tax history
Canadian calls for tax reform have been met with minimal success
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- LIKES 149
- VIEWS 160