Taxation

Business

B.C. budget tax measures lay burden of austerity on the poorest in province

British Columbia's Finance Minister says "this is not an austerity budget." Let's look at the numbers and see for ourselves, say Marc Lee and Andrew Longhurst
Practice

Taxpayer sought judicial review of CRA's decision to refuse changing his 2004 income tax return

In Rawlings v AGC, the taxpayer successfully won the right to amend his tax return, after the Federal Court found CRA actions unfair, says David J Rotfleisch
Business

Alberta oil and gas companies lobby for tax break

Alberta is reviewing the models it uses to determine the market value of regulated properties that municipalities rely on for their own tax assessments
Practice

Accepting money from a spouse with tax problems can give you a bigger problem with the CRA

Courts will focus on economic reality, not technical form, when applying anti-avoidance provisions like section 160, explains tax lawyer David J Rotfleisch
Thought Leaders

‘We got lazy and complacent’: Swedish pensioners explain how abolishing the wealth tax changed their country

For much of the 20th century, Sweden enjoyed a justifiable reputation as one of Europe’s most egalitarian countries. It’s changed over the past two decades
Practice

When taxpayer relief, CPP limitation periods, and procedural finality abandon fairness without a remedy

Tolley v The King is a reminder that developments after tax reassessments, no matter how convincing, cannot alter relief from reassessments retroactively.
Thought Leaders

As Alberta separatists court the U.S., prosperity is fuelling a sovereigntist turn

The separatist movement and its grievance politics ignore the poor choices Alberta itself has made in terms of taxation, royalties and economic investment
Thought Leaders

Modernizing the GST/HST small-supplier threshold: A compliance fix hiding in plain sight

The issue is not whether GST/HST should exist. It’s whether the threshold governing its application still reflects sound administration in today’s economy
Practice

Superstars, Steroids and Succession

Enhancing a succession plan using Succession Enhancers is like hitting a grand slam without any controversy involved, says Matthew Getzler of Torkin Manes LLP
Practice

When CRA employees misbehave and make mistakes against Canadian taxpayers

The Canada Revenue Agency distinguishes clearly between employee misconduct and wrongdoing, applying different legal and administrative frameworks to each
Practice

CRA introduces software-specific controls for EFILE accounts, a safety feature, starting in 2026

Proactively reviewing EFILE accounts, certified tax software usage, and internal controls will position you far better when the new CRA rules take effect
Business

The world's first carbon border-adjusted tax enters its definitive phase: What it means for Canada

Rambod Behboodi and Owen Clarke of BLG explain why Canadian companies should take immediate steps to establish necessary emissions tracking regimes