Taxation
Thought Leaders
The nature of taxes
Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
Thought Leaders
Tax Reform: Less talk and more action, please
Ultimately, all tax law is a compromise of competing values, says Vern Krishna
Profession
Canadian tax issues involving the concept of agency
Three examples as an introduction to Canadian tax issues involving agency
Business
The tax implications of condo flipping
The primary issue for condo flippers is categorization, says David Rotfleisch
Practice
Why successful investors should worry about the CRA coming after their TFSAs
Stevan Novoselac and Reea Galeano of Gowling WLG on warrants
Taxation
Rectification strikes back: B.C. Court Of Appeal allows rectification of tax mistake
BC Court of Appeal upholds rectification of miscalculated capital dividend account
Taxation
Insight: Treaties impacting on taxation
A primer from David Rotfleisch on bilateral tax agreements
Practice
Why taxpayers cannot rely on advice from the CRA
Taxpayer reassessed for acting on information given to him by the CRA
Management
Director dodges vicarious tax liability by proving resignation
Singh v The Queen (2019 TCC 120)
Practice
Election & Taxation: Minority is the new majority
Three things everyone needs to know about the 2019 federal election
Practice
Corporate amalgamation deemed an avoidance transaction
David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
Practice
Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period
Strum v. The Queen 2019 TCC 167
Business
Election 2019: The "Netflix Tax" May Be Hiding In Plain Sight
The Netflix tax has proved to be the ultimate public policy Rorschach Test, says Stephen Zolf
Thought Leaders
The economic illusions of the Canadian election
Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
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