Taxation
Thought Leaders
The Des Groseillers decision: Charitable donations of stock options
Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
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Practice
A Canadian tax lawyer's guide on net worth assessments – Halls v The Queen, 2022 TCC 14
Canadian accountant and tax lawyer David Rotfleisch on a net worth assessment win for the CRA involving a taxpayer's record keeping
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- VIEWS 160
Profession
Sunday News Roundup 22.03.27: Liberal NDP tax deal, carbon tax, acting senior and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
The economic case for the mining industry to support carbon taxation
Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
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Thought Leaders
The OECD corporate minimum tax: a disaster in the making
Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
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- VIEWS 160
Thought Leaders
10 things everyone should know about taxation
Why Québec Premier François Legault’s ethically and legally questionable tax on the unvaxxed was not a tax but a levy
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Thought Leaders
Corporate taxes can be good for shareholders: Why some actually want their companies to pay tax
Accounting Professor Andrew Bauer on non-integrated tax systems
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Practice
How to use BVI or other offshore non-CCPCs to save tax on investment income
Canadian tax lawyer and accountant David Rotfleisch the risks (and rewards) of the British Virgin Islands tax avoidance strategy
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- VIEWS 160
Profession
Sunday News Roundup 22.02.20: Emergency Act, crypto accounting lawsuit, cutting taxes and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Business
You Can Hide … But CRA Will Find You
Timothy Dunn of Minden Gross LLP on why the CRA may be coming after lenders, creditors and owners of struggling businesses
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Thought Leaders
Twelve rules that protect the tax collector
Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
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Profession
Sunday News Roundup 22.02.06: O’Toole accounting, tax hawks, schwing and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
The Robillard decision: The uncertain world of death and taxes
Allan Lanthier on confusion in surplus stripping and the post-mortem pipeline, due to a recent Tax Court of Canada decision
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Practice
A Canadian tax lawyer's perspective on income tax statute-barred periods
David J Rotfleisch on the timing legalities of reassessments
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Practice
A Canadian tax lawyer's perspective on Tax Court of Canada minutes of settlement vs. consent to judgment
David J Rotfleisch on settling a dispute prior to a hearing in Tax Court
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- VIEWS 160
Practice
Avoiding the pitfalls of partnerships when making SR&ED claims
Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
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- VIEWS 160
Business
Sunday News Roundup 22.01.23: Omicron blues, green taxation, anti-vax tax, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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- VIEWS 160
Thought Leaders
The latest Canadian tax scam has a Caribbean flavour
Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister
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- VIEWS 160
Thought Leaders
The irony behind Québec’s proposed health tax
Fred O'Riordan, National Leader of Tax Policy at EY Canada, on whether Quebec's health tax on the unvaccinated can "move the needle"
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Practice
RRSP double taxation from overcontribution
Tax lawyer and accountant David J Rotfleisch on double taxation and relief
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- VIEWS 160
Practice
Reeves v the Queen & applicability of the GST/HST new housing rebate
Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
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- VIEWS 160
Thought Leaders
Alta Energy: Has the GAAR become toothless? – Part II
In part two of his two-part series, Allan Lanthier highlights areas of the Supreme Court's Alta Energy decision that are open to vigorous debate
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Thought Leaders
Alta Energy: Has the GAAR become toothless? – Part I
In part one of a two-part series, Allan Lanthier looks at the details of the Alta Energy tax avoidance decision by the Supreme Court of Canada
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- VIEWS 160
Thought Leaders
The Canadian Taxpayers Federation’s politics are anti-Indigenous — so why do media outlets still quote them?
Canadian journalists should be wary of groups like the CTF, says Sociology Professor Kyle Willmott
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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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- VIEWS 160