Practice
Practice
How to avoid the 'tax trap' on timing of flow-through for dividend income and timing of receipts for trusts
Canadian tax lawyer and accountant David J Rotfleisch examines the FCA decision in Vefghi Holding Corp. v. Canada, currently under leave to appeal at the SCC
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Practice
A taxing situation: Can Canadian tech contractors working for U.S. or overseas companies incorporate?
Aron Grusko and Nick Noonan of Fillmore Riley LLP explore the tax and legal considerations of incorporation for professionals in Canada working remotely
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Business
CRA may apply 2025 permanent establishment OECD rules to Canada
Canadian tax lawyer and accountant David J Rotfleisch on remote work, corporate authority to bind, CRA treaty interpretation and interprovincial tax risk
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Profession
CPAB Annual Report: As transparency improves, so does audit quality at Canadian accounting firms
The Canadian Public Accountability Board reports a second consecutive year of improvement in audit firm inspection findings compared to historical results
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Practice
Contempt of court in Canadian tax litigation is a high bar in Canada
The MNR v Carflex decision illustrates the high evidentiary threshold that must be satisfied before a taxpayer or corporate officer can be found in contempt
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Profession
Sunday News Roundup 26.03.22: KPMG audit deficiencies, Deloitte AI errors, and more Canadian accounting news
Our weekly Canadian accounting news roundup includes CPAB audit inspection reports, why you should join CPA Canada, the accounting dealbook and more.
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Practice
Unpaid payroll deductions: Federal Court Of Appeal affirms bona fide purchaser defence for unsecured creditors
Toronto-Dominion Bank v. Canada confirms that innocent unsecured creditors are not automatically liable to repay unremitted payroll deductions to the Crown
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Practice
When a donation is not really a gift: The court's rejects on tax-driven charity arrangements, gifts must be genuine
The Federal Court of Appeal decision in Walby v Canada reinforces an important principle in Canadian tax law, says tax lawyer and accountant David J Rotfleisch
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Practice
Canada's anti-deferral regime and the FAPI rules: When offshore trust structures trigger more tax
A common misconception in offshore tax planning is that tax treatment of foreign trusts is determined solely by where the trust is administered or governed
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Profession
Big Four accounting firm Deloitte Canada comes out on top in first firm-specific inspection reports from audit watchdog
KPMG Canada has highest rate of files with significant findings among Big Four firms according to reports published by Canadian Public Accountability Board
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Practice
If a company is revived, are former directors liable for unpaid GST again?
The Maragos decision by the Tax Court of Canada reinforces the importance of limitation periods in tax law, explains Canadian tax lawyer David J Rotfleisch
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Practice
Taxpayer sought judicial review of CRA's decision to refuse changing his 2004 income tax return
In Rawlings v AGC, the taxpayer successfully won the right to amend his tax return, after the Federal Court found CRA actions unfair, says David J Rotfleisch
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- VIEWS 160