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

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

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

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

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

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

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

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

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

Tax Court cases illustrate subtlety of determining tax residence

Two months have passed since the last court decision was published

Ploughman v The Queen and its implications for Canadian accountants