Taxation

Management
Using losses in a corporate group: An overview of loss consolidation
Brian Nichols and Kelsey Horning of GSNH on loss consolidation arrangements
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Profession
Sunday News Roundup 21.12.12: Fiscal anchors, full of beans, Alta opinions, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Practice
Tax Court rules that gift of shares of a private corporation to a foundation was ineligible for a charitable tax credit
Tax lawyer and accountant David J Rotfleisch on gifting non-qualifying securities such as a promissory note to a registered charity
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Thought Leaders
CRA applying GAAR for outside/inside ACB misalignment on 55(3)(a) transactions
In the final part of a three-part series, Doug S. Ewens and Kenneth Keung of Moodys Tax Law ask whether the CRA is over-reaching on the scope of the GAAR
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Thought Leaders
Our response to the CRA's position on creditor-proofing reorganizations – part 2 (a case study)
A three-part series from Doug S. Ewens and Kenneth Keung of Moodys Tax Law
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Practice
What can a taxpayer do if a CRA decision letter is unclear?
Canadian accountant and tax lawyer David J Rotfleisch on a recent Federal Court decision against Canada Revenue Agency
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Practice
When to file (and when not to file) a service complaint against the CRA
Pierre Alary of Gowling WLG on factors that support the filing of a service complaint as part of an ongoing tax dispute
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Practice
Pandora Papers: More smoke than fire? CRA VDP operations manual: Top 10 takeaways
Stevan Novoselac and John A. Sorensen of Gowling WLG on the nuances of the CRA's VDP Operations Manual
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Practice
Rectification and the vanishing prospects for common sense and compassion
John Sorenson of Gowling WLG asks whether the Glenmac decision demonstrates a tax system that is just, equitable and fair
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Thought Leaders
The Pandora Papers: How punishing tax cheats can serve as a deterrent
Punishing tax evasion enablers could also compel taxpayers to comply with tax laws, says Professor Tisha King, CPA, CGA
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Thought Leaders
A Canadian tax lawyer's scary taxes for Halloween
From Halloween candy to the Halloween Massacre, David Rotfleisch on the tricks and treats of recent Canadian tax history
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Thought Leaders
The Ancient Art Of Taxation
Vern Krishna, FCPA, FCGA on the history of taxation around the world, from ancient Mesopotamia to modern-day Canada
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Practice
Analysis: Tax litigants may amend their arguments during a trial
Canadian tax lawyer and accountant David J Rotfleisch analyzes Canada v. Pomeroy Acquireco
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Thought Leaders
Will the OECD eliminate corporate tax avoidance? We’ll see
Allan Lanthier analyzes the most sweeping overhaul of global tax rules in more than a century
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Thought Leaders
Pandora Papers: “It’s time to pursue lawyers and accountants who enable tax evasion” – offshore tax expert Q&A
Professor Ronan Palan on the repercussions of the Pandora Papers
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Practice
Canadian income tax - proposed First Home Savings Account
David J Rotfleisch on the Liberals' proposed tax favoured savings account
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- VIEWS 160

Profession
Sunday News Roundup 21.10.10: Pandora Papers, global tax deal, elephant tails, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
Paid millions to hide trillions: Pandora Papers expose financial crime enablers, too
Greater transparency and accountability is needed says University of Ottawa accounting professor Marc Tassé, CPA, CA
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Practice
Dale et al. v the Queen – Timing on issue of shares in Section 85 rollover
Tax lawyer and accountant David J. Rotfleisch on a successful appeal of a Tax Court decision
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Practice
Tax Topics We're Thinking About This Fall
MaryAnne Loney of McLennan Ross LLP on opportunities and risks in the current tax landscape
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Practice
Electing out of spousal rollover on death
Toronto Tax Lawyer and Accountant David J Rotfleisch explains when, with proper estate planning, it is possible to achieve a substantially better tax outcome
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Practice
When will the Tax Court of Canada resume in-person sittings?
Some notable decisions recently announced from videoconference hearings
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Profession
Friday News Roundup 21.09.03: Big Four jabs, CRA secrets, minimum taxes, wealth taxes and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Practice
Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Tax clearance certificates can be beneficial but may also trigger scrutiny from the Canada Revenue Agency. Canadian tax lawyer and accountant David J Rotfleisch explains
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Practice
Voluntary Disclosure Applications: Canadian Tax Lawyer's Guide
Canadian tax lawyer and accountant David Rotfleisch looks at a recent Federal Court ruling on voluntary disclosure (4053893 Canada Inc.)
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