Practice

Practice

Changes to the Canadian principal residence exemption – part two

Kim G C Moody provides an update to the principal residence exemption conversation
Practice

Changes coming to the Canadian principal residence exemption?

The time for change might be ripe says Kim G C Moody of Moodys Tax Law LLP
Profession

Third party penalties under the Income Tax Act

Why the landmark 2015 Guindon decision by the Supreme Court of Canada matters to Canadian accountants
Profession

What does IES 8 mean for smaller Canadian accounting firms?

Bridget Noonan, CPA, CA on how to ensure compliance with International Education Standard 8
Practice

Reconsidering Consideration – TCC concludes funding attracts HST in CanLII v The Queen

Bobby Solhi and Braek Urquhart of BLG on the CanLII sales tax implications for non-profit organizations
Practice

Director's liability and the Income Tax Act statutory limitation

Tax lawyer and accountant David Rotfleisch looks at Soulliere v The Queen
Practice

Planning to Maximize the Capital Dividend Account — Part III

The third and final part of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice

Are tax free savings account swap transactions legitimate?

In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
Practice

R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud

David Rotfleisch provides analysis of falsely claiming GST/HST rebates
Practice

How to help clients avoid grant penalties in SR&ED claims

When a client wins grant funding, it can have a dramatic impact on their claim
Profession

Is the CRA's Northern Service Improvement Strategy enough?

Taxpayers ombudsperson says improvements still need to be made, reports Jeff Buckstein in the third of a three-part series on CRA service to northern Canada
Practice

Shifting to virtual: 3 tips to foster and promote team collaboration

With the rise in virtual teams comes the necessity to find innovative and effective ways to encourage collaboration, says Sofia Arisheh