Taxation
Practice
Proposed changes to foreign affiliate dumping rules
Individuals, trusts and estates may now be caught
Profession
Let’s bring some common sense to the estate freeze debate
Allan Lanthier, FCPA, FCA, responds to recent estate freeze critiques
Profession
And another thing ... a few more comments from CPAs on estate freezes
Tax accountants and lawyers respond to the estate freeze debate
Practice
An accountant’s guide to property tax assessments across Canada
There are key differences in provincial approaches to appeals
David J. Rotfleisch
CRA woeful disregard for taxpayer rights
Tax lawyer David Rotfleisch on latest Canada Revenue Agency communique
Profession
Why some Canadian accountants are wrong about estate freezes
Allan Lanthier responds to critics of his Financial Post article
Profession
Estate Freezes: Should they be legislated out of existence?
Most estate freezes are for legitimate succession planning, argues Kim G C Moody
Practice
When an accountant’s client is paying too much property tax
The next step may be an appeal … or no step at all
Practice
When can the CRA advance an alternative argument?
Subsection 152(9) of the Income Tax Act tips litigation in favour of the Crown
Practice
A taxpayer's rights to interest from the Canada Revenue Agency
A case comment on Glatt v Canada (National Revenue)
Practice
Can the CRA force a taxpayer to provide any document during a GST/HST audit?
The legal threshold is very low, says lawyer Cyndee Todgham Cherniak
Practice
Double-Dipping In Canada: MNE forward subscription structure
Prohibited by law or simply poor tax etiquette?