Taxation
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.
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- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
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- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
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
- COMMENTS 13
- LIKES 149
- VIEWS 160
Business
Alberta: Data reveals millions in tax arrears and unpaid leases for nearly 600 Alberta oil and gas companies
As of the end of 2024, property tax debt has grown to nearly $254 million, despite policies to stop deadbeat companies from acquiring new oil and gas wells
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
When judicial review (Federal Court) finds that interest imposed by CBSA must be waived
The decision in Lufthansa Technik Aktiengesellschaft offers guidance on how interest-relief applications must be evaluated under s. 3.3 of the Customs Act
- COMMENTS 13
- LIKES 149
- VIEWS 160
Municipal
Patrick Brown’s 2026 budget lacks key investments as his previous spending freezes catch up to taxpayers
Debt balloons, projects shelved in the Brampton municipal budget after years of budget freezes as property taxpayers face a hike of just under five per cent
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
Filing taxes for someone else? Here’s how to do it safely
An academic study reveals that informal tax preparers — friends and family, not professional accountants — are not using the Canada Revenue Agency’s RepID
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Top 5 need-to-know Canadian GST/HST cases from 2025
Simon Douville, Al-Nawaz Nanji and Randy Schwartz of McCarthy Tétrault on the top five from LBL Holdings to an AirBNB condo sale, from the FCA to Tax Court
- COMMENTS 13
- LIKES 149
- VIEWS 160