Taxation

Practice

The case of Muir v The Queen

Tax Court of Canada allows appeal over a section 160 assessment by the CRA
Practice

A sad story about Mr. X. from country Y

Canadians are deemed guilty in an unfair tax system, says Tax Lawyer Dale Barrett
Practice

Hamad v. The Queen

Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
Thought Leaders

France-US skirmish over Amazon digital tax

Shows why the century-old international tax system is broken, says Professor Ruth Mason
Practice

Paletta et al v. the Queen, case study

Was a big Hollywood movie investment deal just make-believe?
Practice

20 tax audit triggers

The more risk factors a taxpayer has, the greater the odds of being audited
Business

No Canadians detained in Central American tax evasion bust

Canada Revenue Agency to review files for Canadian connections
Practice

A Tale Of Two Taxpayers: Parts I and II

The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
Business

Tax Law Analysis: Recent CRA guideline regarding cryptocurrency

Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
Practice

Bakorp Management: A milestone case for Canadian income tax law

Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
Practice

I lost my battle with the CRA, but I won the war

Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
Practice

Friedman: The conflict between CRA civil audits and the Canadian Charter

David Rotfleisch looks at Canada (National Revenue) v. Friedman