Profession
Profession
CRA further circumscribes trust 21-year planning strategies involving non-resident beneficiaries
The CRA's stated positions will result in a chill on tax practitioners' advice to their clients, says Stephen Sweeney of Miller Thomson
Profession
Changing of the guard in northern BC accounting
As Deloitte and PwC leave, MNP expands its footprint through mergers
Practice
Scott v The Queen: The importance of evidence
How two brothers came under the scrutiny of the Tax Court of Canada
Thought Leaders
Inheritance tax, wealth tax and more capital gains tax: The future of Canadian taxation?
Canadian tax policy has become a hotbed of new ideas, writes Margaret O'Sullivan
Practice
3 things to consider about the new CSRS 4200 accounting standard
The new CSRS 4200 is the most impactful on firms since tax reform in 2017, says Bridget Noonan. What should your firm’s first steps be?
Profession
CSA proposes revised non-GAAP and other financial measures rule
Following stakeholder consultation, the umbrella group of securities regulators has made substantive changes to the proposed instrument
Business
Survey: Risky financial behaviours keeping Canadians in debt
Insolvency practice of accounting firm MNP probes Canadians' money mistakes
Practice
Donor Beware: The pitfalls of participating in a donation tax shelter
The Tax Court of Canada case Abreo v. The Queen
Profession
Canadian accountants sign global climate change statement
CPA Canada aligns with global accounting bodies to address climate change
Partner Posts
How to persuade your accounting clients to adopt new technologies
Use the right approach and your clients will be scanning their own receipts, says Jennie Moore of Moore Details Inc.
Thought Leaders
Ottawa should forget about limiting interest expense deductibility
Allan Lanthier on the OECD's proposal to limit excessive debt leveraging
Thought Leaders
Carbon pricing may be overrated, if history is any indication
History proves radical technological change can be achieved by state intervention
Practice
What risk does coronavirus pose to Canadian auditors?
Securities regulator issues statement following UK, US audit watchdogs
Practice
The case of Muir v The Queen
Tax Court of Canada allows appeal over a section 160 assessment by the CRA
Practice
A sad story about Mr. X. from country Y
Canadians are deemed guilty in an unfair tax system, says Tax Lawyer Dale Barrett
Practice
Hamad v. The Queen
Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
Thought Leaders
France-US skirmish over Amazon digital tax
Shows why the century-old international tax system is broken, says Professor Ruth Mason
Practice
Paletta et al v. the Queen, case study
Was a big Hollywood movie investment deal just make-believe?
Practice
20 tax audit triggers
The more risk factors a taxpayer has, the greater the odds of being audited
Business
No Canadians detained in Central American tax evasion bust
Canada Revenue Agency to review files for Canadian connections
Practice
A Tale Of Two Taxpayers: Parts I and II
The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
Business
Tax Law Analysis: Recent CRA guideline regarding cryptocurrency
Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
Practice
Bakorp Management: A milestone case for Canadian income tax law
Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
Practice
I lost my battle with the CRA, but I won the war
Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
Practice
Friedman: The conflict between CRA civil audits and the Canadian Charter
David Rotfleisch looks at Canada (National Revenue) v. Friedman