National

Practice

Duque V. The Queen: Analysis and comments on director's liability

David Rotfleisch on how the 2020 Federal Court of Appeal decision clarifies tax law for directors challenging an underlying assessment
Practice

The plan to reopen the Tax Court and the new fast track settlement conference system

Neil Bass and Josh Kumar of Aird & Berlis look at the Tax Court of Canada's new Fast Track Settlement Conference System
Practice

The taxpayer's onus of proof in tax litigation: A Canadian tax lawyer's analysis

Tax lawyer and accountant David Rotfleisch looks at the case law for taxpayers challenging the Canada Revenue Agency
Practice

Income splitting with family members

Prescribed rate loans and other tips for reducing taxes, by Gergely Hegedus and Keith Hennel of Dentons’ Edmonton Tax group
Business

Here's a radical idea: Slash or temporarily eliminate business taxes if you truly want to juice the economy

Ottawa should stop picking business sector winners and losers says Aaron Wudrick of the Canadian Taxpayers Federation
Thought Leaders

Biden, Keystone XL and a Green New Deal could shake up Canada’s energy industry

A Green New Deal will simply serve to accelerate current business trends
Practice

Tax residence of Canadian airline pilots: No simple answer

Tax Court cases illustrate subtlety of determining tax residence
Practice

Civil penalties for third-party tax advisors

Ploughman v The Queen and its implications for Canadian accountants
Thought Leaders

Paying for the pandemic: Why the government’s massive coronavirus spending may not lead to higher taxes

Will pandemic debt require raising taxes and spending cuts in the future?
Business

Editorial: Canada should zero-rate PPE for GST/HST purposes

The COVID-19 pandemic has taught us PPE is essential and should be zero-rated, says Cyndee Todgham Cherniak of LexSage
Practice

Equity, deadline and when CRA is at fault

A Canadian tax lawyer analysis of Dutka v. The Queen
Business

Loblaw wins appeal of $368 million Tax Court of Canada case

Decision benefits shareholders, pleases Loblaw, angers tax fairness advocates
Business

Canadian post-pandemic economy to be tepid, says accounting firm RSM Canada

Monetary authorities have responded appropriately says The Real Economy
Thought Leaders

Restarting the coronavirus economy: 4 possible steps

The four phases of a potential post-pandemic Canadian economy
Practice

Tax disputes and tax filing and payment relief efforts in the age of COVID-19

Joseph A. Gill of McKercher LLP reviews changes to tax deadlines
Thought Leaders

Coronavirus disruption: A chance for businesses to adapt and renew

COVID-19 will create many new opportunities for businesses, says Felix Arndt
Practice

The Tax Court Of Canada tests a new procedure – The Preliminary Ruling Docket

2020 initiative driven by increased objections, case backlog
Thought Leaders

Coronavirus: Can Canada fiscally handle ‘black swan’ events?

Canada’s provincial debt levels are troubling, says Jerome Gessaroli
Thought Leaders

Put your trust in taxes during the coronavirus pandemic recovery

Governments amend taxes for good times and bad, says Andrew Bauer
Profession

5 fun takeaways from the 2020 Accounting & Bookkeeping Survey

The annual survey is a goldmine of information on Canadian accountants, sole practitioners and SME firms
Practice

Crown bound by settlement agreement to allow losses it claimed to be a fiction

Gergely Hegedus of Dentons Canada on a recent Federal Court of Appeal decision
Practice

1074022 B.C. Ltd. v. Li: The need for legislative reform

A misinterpretation of section 116 of the Income Tax Act in a BC real estate case
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

Are Canadians ready to ditch GDP as a key prosperity indicator?

Surveys show support for new indicators of progress, prosperity and protection