Taxation

Thought Leaders

How to build a better Canada after COVID-19: Transform CERB into a basic annual income program

Most proposals for a basic annual income rest on a negative income tax, says economist Gregroy C. Mason
Practice

Income tax reassessment periods – proposed changes

Aasim Hirji and Christopher Ellett of Moodys Tax Law are concerned about Bill C-17, the Time Limits and Other Periods Act (COVID-19)
Practice

A Canadian tax lawyer's perspective of tax audits of COVID-19 tax fraud claims

The government will be looking out for those attempting to abuse the system, says David Rotfleisch
Practice

Duque V. The Queen: Analysis and comments on director's liability

David Rotfleisch on how the 2020 Federal Court of Appeal decision clarifies tax law for directors challenging an underlying assessment
Practice

The plan to reopen the Tax Court and the new fast track settlement conference system

Neil Bass and Josh Kumar of Aird & Berlis look at the Tax Court of Canada's new Fast Track Settlement Conference System
Business

Will CRA pursue directors for deferred GST/HST?

Directors should take steps to maximize their ability to successfully invoke the due diligence defence in regards to GST/HST remittance deferral
Practice

The taxpayer's onus of proof in tax litigation: A Canadian tax lawyer's analysis

Tax lawyer and accountant David Rotfleisch looks at the case law for taxpayers challenging the Canada Revenue Agency
Practice

Income splitting with family members

Prescribed rate loans and other tips for reducing taxes, by Gergely Hegedus and Keith Hennel of Dentons’ Edmonton Tax group
Business

Here's a radical idea: Slash or temporarily eliminate business taxes if you truly want to juice the economy

Ottawa should stop picking business sector winners and losers says Aaron Wudrick of the Canadian Taxpayers Federation
Practice

Tax residence of Canadian airline pilots: No simple answer

Tax Court cases illustrate subtlety of determining tax residence
Profession

A fond look back at the last Tax Court of Canada case

Two months have passed since the last court decision was published
Practice

Civil penalties for third-party tax advisors

Ploughman v The Queen and its implications for Canadian accountants