Taxation
Business
WE Charity demise shows why trust, transparency are so critical for NGOs
Most NGOs fund their operations from taxpayer dollars, says accounting doctoral candidate Nelson Duenas
Practice
Rogers Enterprises (2015) Inc. v The Queen
Beware the tax trap of GAAR, says tax lawyer and accountant David Rotfleisch
Practice
Here comes the CEWS audits
Practitioners are now seeing the first CRA "small-scale" CEWS audits say Kenneth Keung and Kim G C Moody of Moodys Tax
Thought Leaders
The throne speech: Fiscal prudes are fretting about the wrong issues
Finance public policy professor Marc-Andre Pigeon says much of government debt is simply accounting entries
Practice
Changes to the Canadian principal residence exemption – part two
Kim G C Moody provides an update to the principal residence exemption conversation
Business
What will be the impact of the WE Charity scandal on the Canadian charity sector?
A longform article by charity sector lawyer Mark Blumberg on the We Charity, its governance and for-profit activities
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
Business
Tax deadlines extended and CEWS amended by Bill C-20
Bhuvana Rai of BLG reviews Bill C-20 and its details relevant to tax practitioners
Profession
Is the CRA unfairly targeting residents of northern Canada?
Northern Canadian communities express frustration with frequent CRA reviews, service delivery, and residence rules
Business
E-commerce businesses now face PST registration in Saskatchewan
New rules part of a broader trend to tax digital platforms, say Nicolas Désy, Kassandra Grenier and Fred Purkey of McCarthy Tétrault
Profession
Taxpayer’s ombudsman report flags CRA service issues in Northern Canada
The CRA disputes allegations of Northern Canada service issues, in the first of a three-part series by business reporter Jeff Buckstein
Practice
Indirect tax opportunities in a precarious economic context
An overview of GST/HST and PST relief and opportunities under the current pandemic, from the Tax Group of the Montreal office of McCarthy Tétrault LLP
Practice
Planning to Maximize the Capital Dividend Account — Part II
Part two 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
Planning to Maximize the Capital Dividend Account — Part I
Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses, is part one of a three-part series by Michael Goldberg of Minden Gross LLP