Taxation

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
Taxation

Will he stay or will he go? The Kawhi Leonard saga

Ka'whi Canadian tax may not be so bad for Leonard, says Adam Scherer, CPA, CA
Business

CRA’s $1-billion real estate nut: tough to crack

Canada Revenue Agency claim does not account for objections, appeals
Taxation

AG Report On Taxation Describes A Porous Canadian Sales Tax Regime

Canadian tax policy bleeding millions in lost e-commerce tax revenue
Profession

Canada Revenue Agency won’t contend Cameco court compel case

CRA cannot compel employees to attend interviews, answer oral questions
Thought Leaders

How NBA salary caps hurt the Toronto Raptors

The Raptors have made the NBA finals! But what are their chances of signing Kawhi Leonard under a salary cap?
Practice

Limits on oral interviews confirmed in Cameco

Be careful what you ask for, says John A. Sorensen of Gowling WLG