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
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- VIEWS 160
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
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- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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.
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- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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.
- COMMENTS 13
- LIKES 149
- VIEWS 160