Taxation

Practice

Recent Tax Court cases on ISC business expenses

John Bassindale and Daniel Zhang of Millar Kreklewetz look at two recent Tax Court cases involving multi-level marketing and independent sales contractors
Practice

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
Business

Peel police board approves 9.9 per cent budget hike, one year after passing an unprecedented $144M spending increase

Residents and local leaders in Mississauga are again raising affordability concerns over property taxes as Peel Police Services budget hike goes to Council
Business

This Port Dover golf course could be yours for a song in tax sale

While tax sales for unpaid property taxes can be an opportunity to purchase a property far below market value, it’s also buyer beware for budding barons
Thought Leaders

Alternative federal budget 2026: Taxation

As the Carney government prepares to unveil its budget on Tuesday, the Canadian Centre for Policy Alternatives has presented its Alternative Federal Budget
Practice

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
Business

Canada’s tax agency may be the key to driving dangerous truck operators off Peel's roads

The Canada Revenue Agency could solve the dangerous trucking problem in Peel Region overnight if it enforced laws for contractors and underground economies
Business

Facing wage pressures, YRP requests double-digit budget hike

A proposed York Regional Police budget hike would account for most of the overall tax levy in one of the lowest municipal property tax regions in Ontario
Practice

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
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
Practice

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
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.
Business

New Brunswick: Province says no extra money to compensate for property tax freeze

Property tax freeze compensation and tax credits were the main issues of discussion at the annual conference of the Union of New Brunswick Municipalities
Provincial

Ford’s speed camera cut could cost taxpayers up to $140K next year

Niagara-on-the-Lake says taxpayers may have to make up the difference in revenue loss through increased property taxes due to Doug Ford speed camera ban.
Practice

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
Municipal

Municipalities across Ontario warn of property tax increases due to Doug Ford's speed camera ban

Like his expensive policing contract, Doug Ford’s decision to ban speed cameras will cause property taxes to increase, say municipalities across Ontario
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
Municipal

$100K in revenue at stake for NOTL if Ford scraps speed cameras, mayor says

Property taxes will rise in Niagara-on-the-Lake and other cities across Ontario due Premier Doug Ford's plan to scrap automated speed cameras next month
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
Business

Feds, BC are shifting LNG risks to public purse, report claims

Taxpayers will be on the hook for expansion of LNG fuel infrastructure projects on West Coast as Ottawa and BC weaken commitment to polluter pays principle
Provincial

New Brunswick: First Nations, province reach historic tax deals

The Holt Liberal government is set to restore tax-sharing agreements with First Nations that were cancelled by the previous Conservative government in NB
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
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
Practice

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
Practice

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