Taxation

Practice

When late filing penalties apply under subsection 162(7), one's track record of respecting CRA filing deadlines matters

The recent Tax Court of Canada decision in Laurie v. the King highlights the narrow scope of the due diligence defence in regards to late-filed T1135 forms
Business

Peel police board approves 9.9 per cent budget hike, one year after passing an unprecedented $144M spending increase

Residents and local leaders in Mississauga are again raising affordability concerns over property taxes as Peel Police Services budget hike goes to Council
Business

This Port Dover golf course could be yours for a song in tax sale

While tax sales for unpaid property taxes can be an opportunity to purchase a property far below market value, it’s also buyer beware for budding barons
Practice

Can interest on U.S. tax arrears be deducted in Canada? Insights from Bank of Montreal v. the King

Amit Ummat of Miller Thomson LLP explains that, while refund interest may sometimes qualify as income, arrears interest on foreign taxes is not deductible
Business

Canada’s tax agency may be the key to driving dangerous truck operators off Peel's roads

The Canada Revenue Agency could solve the dangerous trucking problem in Peel Region overnight if it enforced laws for contractors and underground economies
Business

Facing wage pressures, YRP requests double-digit budget hike

A proposed York Regional Police budget hike would account for most of the overall tax levy in one of the lowest municipal property tax regions in Ontario
Practice

Agreements must be in writing: Hutchings v. the King, a case of Covid-19 rent subsidies

Paper, not promises, matter when it comes to government subsidies to businesses during the pandemic, though verbal agreements are customary for some
Practice

Couture v Canada (Revenue Agency) — How not to conduct a judicial review

Federal Court applications for judicial review must include essential or minimum elements, facts or legal grounds, indicating unreasonable CRA decisions
Practice

When Canadian taxpayers have severe emotional trauma, documentation is key to taxpayer relief requests

The 2025 judicial review of Bifano v Attorney General (2019) demonstrates the need for documentation from psychologists, doctors explains David J Rotfleisch
Practice

A victory for all charities, not just housing providers: 3 takeaways from Stamford Kiwanis

Stephen Hsia and David Tang of Miller Thomson LLP say the Ontario Court of Appeal has done something it rarely does: overturn its own decades-old precedent.
Business

New Brunswick: Province says no extra money to compensate for property tax freeze

Property tax freeze compensation and tax credits were the main issues of discussion at the annual conference of the Union of New Brunswick Municipalities
Provincial

Ford’s speed camera cut could cost taxpayers up to $140K next year

Niagara-on-the-Lake says taxpayers may have to make up the difference in revenue loss through increased property taxes due to Doug Ford speed camera ban.