Taxation

Thought Leaders

Australia could tax Google, Facebook and other tech giants with a digital services tax — but don’t hold your breath

Unlike Canada, Australia thinks its hands are tied on the taxation of the multinational tech giants, in fear of retailiatory tariffs from the United States
Profession

Sunday News Roundup 25.06.15: DST bargaining chip, RVH auditing, and more Canadian accounting news

Our weekly Canadian accounting news roundup includes the digital services tax as a G7 meeting bargaining chip, Renfrew Victoria Hospital auditors. and more
Practice

Case Commentary: Osman v The King – GST/HST new housing rebate claim denied due to lack of intention to occupy property first

Canadian tax lawyer and accountant David J Rotfleisch explains the clear and settled intention to occupy property as a primary place of residence concept
Business

New Brunswick: Holt says 'we got a lot done,' but opposition parties beg to differ

A new provincial government concluded its first legislative session with several tax reduction measures but did not remove the so-called Irving Oil gas tax
Business

House-Flippers Beware: You are not eligible for GST/HST new housing rebates

Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court upheld a Canada Revenue Agency notice of assessment in Ram v The King
Practice

Losses, expenses arising from transactions that are not 'sufficiently commercial' may be ineligible to reduce your income tax

Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court dismissed the FX trade case of a successful businessman in Chad v The King
Business

Councillors want information on disturbing rise in St. Catharines homeowners unable to pay soaring tax bills

Revelations of rising numbers of property owners in St. Catharines unable to pay their property tax bills have prompted one city councillor to take action
Practice

How the CRA uses 'nudge letters' with online sellers to increase uptake of Canada's VDP

Canada Revenue Agency uses nudge letters to prompt taxpayers to review their tax affairs, ensure compliance, and access the Voluntary Disclosures Program
Practice

Case Analysis: Why a business must demonstrate actual business activities before applying for business tax deductions

David J Rotfleisch examines the case of a chartered professional accountant who claimed business expenses for a company he cofounded in Prince Edward Island
Business

Alberta: Jasper's chamber of commerce critical of municipal budget

Businesses in Jasper say they’re paying for the 2024 wildfires caused by climate change, but the province has kicked in $2.5M for lost property tax revenue
Practice

Tax Court Of Canada is not ‘slap-dash,' nor tolerates sloppy examination for discovery

David J Rotfleisch explains why the Tax Court of Canada, in Whistler Blackcomb Holdings Inc. v The King, 2025, dismissed the CRA's motion for a new nominee
Thought Leaders

Oh, what a tangled web: The taxation of foreign affiliates

Allan Lanthier examines a dispute before the Tax Court of Canada involving Brookfield Corporation and controlled foreign affiliates in Bermuda and Barbados