Taxation
Practice
Standards of tax statutes and tax caselaw must be respected in reply from CRA to taxpayers
The Hillcore Financial decision by the Tax Court Of Canada shows the importance of crafting tax pleadings that follow the rules says David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Deans Knight Income Corporation v. The King – Case Study
Supreme Court's majority decision will add sustenance to the criticism that GAAR creates uncertainty for taxpayers, explains Lorne Saltman of Gardiner Roberts LLP
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
CRA's ex parte jeopardy order application must provide full and frank disclosure
Canadian tax accountant and lawyer David J Rotfleisch on a win in Federal Court in a high-profile tax case and a lack of full and frank disclosure from the CRA
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 23.08.06: CPAB auditor crackdown and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Tax settlement In Canadian tax litigation: Challenges for Canadian taxpayers
Canada's courts say a CRA settlement must be principled and not a compromise, explains Canadian accountant and tax lawyer David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Sunday News Roundup 23.07.23: US tax pressure, file those T2s, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
CRA to introduce new automatic tax filing system as many Canadians miss out on benefits
Tax filing and tax software groups have been actively discouraging the CRA and its U.S. equivalent, the IRS, from implementing automatic returns
- COMMENTS 13
- LIKES 149
- VIEWS 160
Taxation
10 fun facts about taxes in Canada
Who pays more? Individuals or corporations? Is Canada a tax haven? And who is paying their fair share? We have the answers courtesy of Canadian Tax Facts
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Lawyer-client confidentiality may fail to protect end-product tax documents, says FCA
The BMO Nesbitt Burns decision draws a distinction between legal advice and end-product documents says tax lawyer and accountant David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
GAAR Clips Westminster’s Wings
Vern Krishna, whose work was cited in the Deans Knight decision by the Supreme Court of Canada, explains the history of the Westminster principle and GAAR
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
How to legitimately defer the worst of Canada's departure tax when becoming a non-resident and moving to another country
The departure tax can create a substantial and unforeseen tax bill for the unaware emigrating taxpayer explains tax lawyer and accountant David J. Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Alberta: Why we need to rewrite the script on corporate taxes
Corporate tax cuts did not save jobs in Alberta and wealthy people do not choose where to live based on taxes, says economics professor Junaid B. Jahangir
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 23.06.11: FCA rules on IrisTel, PwC Oz woes continue, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Deans Knight: The return of the GAAR
The Supreme Court of Canada's decision in Deans Knight is a breath of fresh air and strikes a more appropriate balance, says Allan Lanthier
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 23.06.04: Hot economy, tax hypocrisy, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Burden of proof for misrepresentation in tax reassessments is high — and rests with the CRA
In a recent Tax Court of Canada case, the Canada Revenue Agency's proof was flimsy, says Canadian accountant and tax lawyer David J Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Taxing the wealthy to the hilt would make us all much better off
Western University professor Tom Malleson presents five reasons for levying high taxes on the very rich, from the environment to (reduced) social friction
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 23.05.28: The Deans Knight Rises, Big Four soaps, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
The Revenue Rule In Tax Law
Vern Krishna of TaxChambers LLP on the history of international tax and trade law
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
GST/HST tax fraud is a ‘special operation' at the Canada Revenue Agency
It involves fraudulent refund claims, fake invoicing, and GST/HST evasion through off-the-books cash sales, explains tax lawyer and accountant David J. Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Why the Canada Revenue Agency tax workers strike was good for Canadian accountants
All sides will benefit from the tentative settlement and four years of labour peace. But technology investment is mitigating the impact of CRA strikes
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
The Alternative Minimum Tax Goes Mainstream
Stephen Bowman and John (Jay) Winters of Bennett Jones present a capital gains case study on the impact to taxpayers of changes to the AMT regime
- COMMENTS 13
- LIKES 149
- VIEWS 160
Profession
Sunday News Roundup 23.04.09: CRA strike vote, carbon tax, software dealbook, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
How would a CRA strike impact Canadian accountants and tax preparers?
We clear up some of the misconceptions around a strike vote by Union of Taxation Employees at the Canada Revenue Agency during tax season
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Taxpayer’s management services not a personal endeavour
Amit Ummat of Ummat Tax Law on a successful appeal of a Tax Court decision involving a dispute over non-capital losses and the concept of a personal element
- COMMENTS 13
- LIKES 149
- VIEWS 160