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    When late filing penalties apply under subsection 162(7), one's track record of respecting CRA filing deadlines matters
    The recent Tax Court of Canada decision in Laurie v. the King highlights the narrow scope of the due diligence defence in regards to late-filed T1135 forms
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    Can interest on U.S. tax arrears be deducted in Canada? Insights from Bank of Montreal v. the King
    Amit Ummat of Miller Thomson LLP explains that, while refund interest may sometimes qualify as income, arrears interest on foreign taxes is not deductible
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    Canadian Public Accountability Board extends enforcement action against Manning Elliott LLP
    British Columbia based accounting firm will still be prohibited from accept new high-risk reporting issuer audit clients, says Canadian audit watchdog CPAB
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    Agreements must be in writing: Hutchings v. the King, a case of Covid-19 rent subsidies
    Paper, not promises, matter when it comes to government subsidies to businesses during the pandemic, though verbal agreements are customary for some
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                Practice
            
                
    Couture v Canada (Revenue Agency) — How not to conduct a judicial review
    Federal Court applications for judicial review must include essential or minimum elements, facts or legal grounds, indicating unreasonable CRA decisions
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                Profession
            
                
    BC accounting firm DMCL fined for AML/ATF non-compliance by FINTRAC
    Canada's financial intelligence unit, the Financial Transactions and Reports Analysis Centre, levied the fine against Dale Matheson Carr Hilton LaBonte LLP
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    When Canadian taxpayers have severe emotional trauma, documentation is key to taxpayer relief requests
    The 2025 judicial review of Bifano v Attorney General (2019) demonstrates the need for documentation from psychologists, doctors explains David J Rotfleisch
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                Practice
            
                
    A victory for all charities, not just housing providers: 3 takeaways from Stamford Kiwanis
    Stephen Hsia and David Tang of Miller Thomson LLP say the Ontario Court of Appeal has done something it rarely does: overturn its own decades-old precedent.
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    Case Commentary: Schwarz v. HMK – You must appeal within the deadline for tax reassessments
    The Tax Court of Canada cannot forgive tax debt. Its jurisdiction is limited to correctly determining the amount of tax payable explains David J Rotfleisch
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                Practice
            
                
    Significant positive changes to reinvigorate the Voluntary Disclosures Program for income tax and GST/HST
    Michael Ciomyk, Rojin Esmaeili and Zoë Sebastien of McCarthy Tétrault LLP outline changes by the CRA that seek to broaden the previously restrictive program
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                Profession
            
                
    Sunday News Roundup 25.09.28: Expanded CRA audit powers, MAGA attacks IFRS, and more Canadian accounting news
    Our weekly Canadian accounting news roundup includes adversarial audit powers at the Canada Revenue Agency, MAGA attacks on accounting standards, and more
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                Profession
            
                
    Canadian audit watchdog censures another Mississauga accounting firm
    The Canadian Public Accountability Board has prohibited Abu-Farah Professional Corporation from accepting all new reporting issuer audit engagements
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                Practice
            
                
    Case Commentary: Charlebois v. The King – How NOT to apply for GST/HST rebate for owner-built homes
    The CRA can make assumptions that a home is not qualified for a rebate; it is the taxpayer's burden to refute the assumptions, explains David J Rotfleisch
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                Practice
            
                
    International remote work: Tax issues, Part II (Canadian companies)
    In part two of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
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    Does your job require you to buy luxury goods? And, can you deduct those luxury goods on your taxes?
    Canadian tax lawyer and accountant David J Rotfleisch deconstructs the case of Holt Renfre employee claiming luxury clothing expenses in Samotus v. The King
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                Practice
            
                
    PCAOB inspection report: Ernst and Young Canada lowers audit deficiency rate
    EY Canada lowers deficiency rate from 50 to 25 per cent according to US audit watchdog inspection report over four 2024 audits by Big Four accounting firm
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    Section 160 leads to derivative tax liability for 50-50 shareholders who receive dividends from a tax-debtor corporation
    Canadian tax lawyer and accountant David J Rotfleisch comments on the section 160 tax trap in the Tax Court of Canada decision in McCague v The King, 2025
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                Practice
            
                
    Alberta: Nenshi says clawback of Assured Income for the Severely Handicapped is theft from disabled
    Albertans receiving AISH are required to apply for CDB, but it will be counted as non-exempt income and be taken dollar-for-dollar from their AISH cheque
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                Practice
            
                
    International remote work: Tax issues, Part I (workers)
    In part one of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
        - COMMENTS 13
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                Practice
            
                
    Case Commentary: The application of the General Anti-Avoidance Rule on capital dividends
    Canadian tax lawyer and accountant David J Rotfleisch looks at the impact the new GAAR may have had on the Magren Holdings case had the rule been in effect
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                Partner Posts
            
                
    Open Banking: A crucial shift for Canadian accountants
    Five ways for Canadian accountants and bookkeepers to prepare for the swift and transformed landscape of open banking, as explained by Mike Cascone of Xero
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    What expenses can owners deduct from rental properties that produce no income?
    In Blecha v The King, the Canada Revenue Agency disputed whether a taxpayer was really renting residential property, explains tax lawyer David J Rotfleisch
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                Practice
            
                
    Bank Of Nova Scotia v The King: How a procedural rule on loss carrybacks triggered $7.9M in interest arrears on tax not owing
    It’s a matter of interest as to why Scotiabank is appealing to the Supreme Court of Canada after losing Canada Revenue Agency decisions in the lower courts
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                Practice
            
                
    How CRA conducts net worth audits and enforces gross negligence penalties against Canadian taxpayers
    David J Rotfleisch dissects the case of a certified management accountant and former employee of the CRA in Mann v The King and lessons from similar cases
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                Profession
            
                
    Sunday News Roundup 25.08.03: Williams shown the door at PCAOB, Lambos in the tax lane, and more Canadian accounting news
    Our weekly Canadian accounting news roundup includes Trump and the US audit watchdog, are accountants ready (or not) for AI, accounting dealbook, and more
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