Practice

Practice

When will the Tax Court of Canada resume in-person sittings?

Some notable decisions recently announced from videoconference hearings
Practice

Tax Clearance Certificates: Canadian Tax Lawyer Guidance

Tax clearance certificates can be beneficial but may also trigger scrutiny from the Canada Revenue Agency. Canadian tax lawyer and accountant David J Rotfleisch explains
Practice

Voluntary Disclosure Applications: Canadian Tax Lawyer's Guide

Canadian tax lawyer and accountant David Rotfleisch looks at a recent Federal Court ruling on voluntary disclosure (4053893 Canada Inc.)
Practice

The general anti-avoidance rule and family surplus strips

Allan Lanthier on why the Deans Knight court decision should cause HNW individuals to pause before engaging in aggressive surplus stripping through intergenerational wealth transfers
Practice

Tax Court won't uphold gross-negligence penalties: Taxpayer not aware of accountant errors

Canadian tax lawyer and accountant David Rotfleisch explains the case of Frank-Fort Construction in the Tax Court of Canada
Partner Posts

Three ways to grow and perfect your accounting practice

From streamlining the client onboarding process to developing a niche practice, there will be many ways to serve your accounting clients more efficiently as Canada moves to a post-pandemic economy
Practice

Alberta Court rejects CRA's duty of care to taxpayers

David Rotfleisch explains the Signal Hill Manufacturing case and duty of care
Thought Leaders

Tax relief for family business transfers: A legislative fiasco – Part II

In part two of a two-part series, Allan Lanthier outlines the strategy for legislative repeal and predicts what lies ahead for Bill C-208
Thought Leaders

Tax relief for family business transfers: A legislative fiasco – Part I

Bill C-208 has handed tax avoiders a new surplus stripping scheme on a silver platter explains tax expert Allan Lanthier in a two-part series
Practice

New opportunities for intergenerational transfers of businesses after enactment of Canada’s Bill C-208

Any transfer of a family business must be structured correctly to avoid re-assessment by the CRA, says Canadian tax lawyer and accountant David Rotfleisch
Thought Leaders

Our response to the CRA's position on creditor-proofing reorganizations – part 1

Doug S. Ewens and Kenneth Keung of Moodys Tax Law LLP in a three-part series on creditor-proofing reorganizations
Practice

Budget 2021 – Tax enforcement, audits, and oral interviews

If proposed legislative amendments receive Royal Assent, the Canada Revenue Agency will have the power to compel oral interviews