Taxation
Thought Leaders
The throne speech must blaze a bold new path — including imposing a wealth tax
The pandemic has laid bare the consequences of a gilded age of tax avoidance
Practice
Changes coming to the Canadian principal residence exemption?
The time for change might be ripe says Kim G C Moody of Moodys Tax Law LLP
Profession
Third party penalties under the Income Tax Act
Why the landmark 2015 Guindon decision by the Supreme Court of Canada matters to Canadian accountants
Practice
Reconsidering Consideration – TCC concludes funding attracts HST in CanLII v The Queen
Bobby Solhi and Braek Urquhart of BLG on the CanLII sales tax implications for non-profit organizations
Practice
Director's liability and the Income Tax Act statutory limitation
Tax lawyer and accountant David Rotfleisch looks at Soulliere v The Queen
Taxation
Me Too defeats You Too in Tax Court
The Penate decision by the Tax Court of Canada is welcome awareness of racial and gender discrimination, says Claire M.C. Kennedy and Anu Nijhawan of Bennett Jones LLP
Practice
Planning to Maximize the Capital Dividend Account — Part III
The third and final part of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice
Are tax free savings account swap transactions legitimate?
In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
Practice
R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud
David Rotfleisch provides analysis of falsely claiming GST/HST rebates
Practice
How to help clients avoid grant penalties in SR&ED claims
When a client wins grant funding, it can have a dramatic impact on their claim
Thought Leaders
COVID-19 has exposed the limits of philanthropy
Apply a Canadian super-wealth tax to philanthropic foundations, says Adam Saifer
Profession
Is the CRA's Northern Service Improvement Strategy enough?
Taxpayers ombudsperson says improvements still need to be made, reports Jeff Buckstein in the third of a three-part series on CRA service to northern Canada