Canadian tax lawyer and accountant David J Rotfleisch looks at the concept of ghost income in a win for the taxpayer in O'Brien v. The King

The CRA found cases of aggressive non-compliance among claimants using third parties for application preparation, explains Canadian tax lawyer David J Rotfleisch

In Oliveira v. The King, the Tax Court was primarily concerned with the timeliness of the application, explains Canadian tax accountant and lawyer David J Rotfleisch

From ChatGPT to foreign firms to Big Four layoffs, which story did readers click on the most in the past year? And which story came out on top?

Quigley v The King outlines the appropriate questions and responses during the discovery stage, explains tax lawyer and accountant David J Rotfleisch

In part two of a two-part series, Kirsten S. Albo of ASK KSA Consulting explores the benefit of the CSQM 1 monitoring and remediation process

In part one of a two-part series, Kirsten S. Albo of ASK KSA Consulting explores the value of the CSQM 1 risk assessment process for Canadian accounting firms

Wrapping up the odds and ends from the past week in Canadian accounting news

Can a refugee avoid paying the foreign buyer’s tax on human rights grounds under the Canadian Constitution? David J Rotfleisch comments on the Bakhtiari case

Wrapping up the odds and ends from the past week in Canadian accounting news

In Canada v. Preston, the Federal Court of Appeal sided with the Canada Revenue Agency and overturned the Tax Court's decision, over the issue of assumptions

David J Rotfleisch explores whether the Foix decision by the FCA radically undermines the tax benefits of a hybrid sale when selling a private business

Wrapping up the odds and ends from the past week in Canadian accounting news

With the economic substance wording in the general anti-avoidance rule, Finance Canada has given a present to the tax judiciary, says Raymond G. Adlington

Critics believe the rift represents a threat to a national unity in the Canadian accounting profession and the merger of three designations into the CPA brand

MaryAnne Loney of McLennan Ross LLP looks at three areas of tax planning related to private corporations that will change in 2024

Canadian tax accountant and lawyer David J. Rotfleisch discusses ITFs, including tax implications, issues and alternatives to these unregistered investment accounts

The lack of consultation with the wider membership on its split from CPA Canada has led to accusations that the dispute is a power grab by CPA Ontario

Relief requests beyond the statute of limitation may still be available, depending on the circumstances, explains tax accountant and lawyer David J Rotfleisch

Laurie Goldbach and Steve Suarez of BLG on disclosure of tax planning documents and the Tax Court's treatment of accountant-client privilege

Unlike the rest of Canada, the accounting profession in Quebec is not self-regulated, leading to legitimate issues between l'Ordre and CPA Canada

Chartered Professional Accountants of Canada rejects provincial claims of poor financial transparency and says it is open to doing more

A case before the BC Supreme Court included violations of the Income Tax Act and Excise Tax Act explains Canadian accountant and lawyer David J Rotfleisch

The courts will increasingly gravitate toward the minority approach in the Deans Knight decision, assert the tax lawyers of Counter Tax Litigators

Developing new recipes qualifies for Scientific Research and Experimental Development credits, explains David J Rotfleisch, when you make frozen pies