Taxation
Practice
Selling the family business to the kids: the tax rules now require the parent to leave
The statute conditions for intergenerational business transfers are strict, writes Koby Smutylo. Here are six things to settle before the tax memo is right
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Business
Canada’s $1‑trillion investment push promises growth — but raises questions about who benefits
Productivity Mega Deduction: If the projected benefits do not materialize, budget deficits could increase, leaving taxpayers to ultimately foot the bill
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Thought Leaders
Broad tax reform belongs at the centre of Canada’s growth agenda
An arm’s-length review could simplify the tax system, improve incentives to work and invest and strengthen Canada’s economic resilience, writes Glen Hodgson.
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Business
Alberta: Kneehill council wants dialogue with minister over unpaid oil and gas taxes
Municipal councillors call government talks all smoke and mirrors, a never-ending battle over unpaid property taxes from Alberta’s oil and gas industry
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Partner Posts
Navigating 2026 tax changes: Expert insights from CPA Ontario's Tax Immersion Program
CPA Ontario's Tax Immersion Program equips CPAs with the skills to thrive in an evolving Canadian tax landscape. A Q&A with CPAs Alex Garber & Haroon Khan
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- VIEWS 160
Practice
Selling a business to an employee ownership trust: the tax memo can be right and the deal can still fail
The $10-million capital gains exemption is permanent. Your client's control over the company it applies to ends the afternoon he signs, explains Koby Smutylo
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- VIEWS 160
Practice
The salary-dividend decision after the small business rate cut
In part two of his two-part series, Bashar Qawas of Better Books Canada delves deeper into the unevenness of small business rate cuts in Ontario and Quebec
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- VIEWS 160
Business
A short history of welcome mats: How Alberta courted two types of newcomers on the grounds of demand and economic impact
Will Alberta’s tradeoff of tax breaks for tax revenue for AI data centres end like the Alberta is Calling campaign — far too successful for its well-being?
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- VIEWS 160
Practice
Philanthropists critical of Nakba exhibit donated $4.8M to groups later sanctioned
Canada Revenue Agency has revoked tax status of many Canadian charitable organizations academic asserts are “largely just conduits” for overseas funding
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- VIEWS 160
Practice
The small business rate cut that partly reverses in January
In part one of a two-part series, Bashar Qawas of Better Books Canada explains the timing mismatch in cuts to the small business corporate income tax rate
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- VIEWS 160
Practice
Federal Court sets strict Mutual Agreement Procedure (MAP) deadline in reassessment deals with Canada Revenue Agency
The FC Robinson MAP deadline ruling has implications for cross-border taxpayers, owner-managers, corporate groups, and accountants, says David J Rotfleisch
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- VIEWS 160
Practice
ExxonMobil Canada Resources Company v. the King, case study
Lorne Saltman of Gardiner Roberts LLP explains why the Tax Court rejected the CRA’s position that a $36-million pipeline feasability study was not deductible
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