Taxation

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
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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
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- 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
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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
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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
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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
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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
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Thought Leaders
The Revenue Rule In Tax Law
Vern Krishna of TaxChambers LLP on the history of international tax and trade law
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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
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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
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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
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- 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
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- 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
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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
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Profession
Sunday News Roundup 23.04.02: Fed Budget, CRA strike, EY showdown and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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- VIEWS 160

Practice
Supreme Court of Canada rejects Paletta, grants Iristel appeal in tax cases
Forex trading, carousel schemes, court jurisdiction and retroactive tax planning
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- VIEWS 160

Practice
Millions in SR&ED tax credits are being missed in overlooked industries by accountants
Real-world examples from Richard Hoy of claims that may surprise accountants looking for Scientific Research & Experimental Development tax credits
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Profession
Sunday News Roundup 23.03.19: Tax change speculation, everything MNP everywhere and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
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- VIEWS 160

Practice
Trustees need to be prepared for new trust reporting rules
Canadian accountant and tax lawyer David J Rotfleisch explains the new trust reporting rules to take effect In the 2023 taxation year
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- VIEWS 160

Practice
When a tax-free savings account is a business & stripped of tax benefits
David J Rotfleisch comments on a recent Tax Court of Canada case
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Practice
SR&ED: The CRA cannot use its civil tax audit power to gather information for a criminal investigation
David J Rotfleisch explains why the Federal Court of Appeal ruled in favour of the CRA in a Scientific Research and Experimental Development tax credits case
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Thought Leaders
The Foix decision: The long and uncertain reach of subsection 84(2)
The broader interpretation by the Federal Court of Appeal in a tax case involving a complex hybrid sale was a breath of fresh air says Allan Lanthier
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Practice
Sweet v Canada: Federal Court Of Canada certified privacy breach class action against CRA
Canadian accountant and tax lawyer David J Rotfleisch on the latest privacy class action lawsuit to be certified by the Federal Court of Canada
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- VIEWS 160

Practice
The reasonability requirement for administrative suspension of EFILE rights
Canadian tax lawyer and accountant David J Rotfleisch on Virgen v Canada (Attorney General), a Federal Court decision in favour of an Ontario tax preparer
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- VIEWS 160

Practice
The CRA's new power to compel oral interviews
To delineate the limits to its new power, the Canada Revenue Agency should adopt these best practices for audit interviews, argue three tax lawyers from Davies
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