Taxation
Practice
The CRA's national policy for saying sorry to taxpayers
There are clear issues with a CRA formal apology policy, says Canadian tax lawyer and accountant David J. Rotfleisch
Practice
That's a relief! CRA extends payment due dates again during COVID-19
Canada Revenue Agency announces further extension to payment due date for individual, corporate, and trust income tax returns
Practice
When does a CRA tax audit become a criminal tax investigation?
Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Practice
The CRA's pursuit of real estate data goes south of the border
Lost tax revenue in the real estate sector has been a key issue for the CRA, say David Piccolo and Jessica Bishara of TaxChambers LLP in Toronto.
Practice
Should a Canadian taxpayer seek judicial review?
The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Practice
Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code
Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
Practice
When can a Canadian taxpayer seek punitive damage from the CRA?
Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada
Practice
CRA Operational Update: Ten Things You Need To Know
A CRA status update on tax controversy and dispute resolution from Stevan Novoselac and John Sorensen of Gowling WLG
Practice
Tax Court update on getting back to business – top ten takeaways
An update on the reopening of the Tax Court of Canada, by Stevan Novoselac and John Sorensen of Gowling WLG
Practice
The Tax Court Of Canada's new fast track settlement conference system, post the COVID-19 pandemic
Tax lawyer and accountant David Rotfleisch looks at the ramifications of trying to clear the Tax Court's backlog of cases
Practice
Do Swiss banks owe your accounting clients money?
Clock is ticking for investors who held Swiss bank accounts to claim reimbursements of retrocessions deemed illegal
Thought Leaders
How to build a better Canada after COVID-19: Transform CERB into a basic annual income program
Most proposals for a basic annual income rest on a negative income tax, says Canadian economist Gregory C. Mason
Practice
Income tax reassessment periods – proposed changes
Aasim Hirji and Christopher Ellett of Moodys Tax Law are concerned about Bill C-17, the Time Limits and Other Periods Act (COVID-19)
Practice
A Canadian tax lawyer's perspective of tax audits of COVID-19 tax fraud claims
The government will be looking out for those attempting to abuse the system, says David Rotfleisch
Practice
Duque V. The Queen: Analysis and comments on director's liability
David Rotfleisch on how the 2020 Federal Court of Appeal decision clarifies tax law for directors challenging an underlying assessment
Practice
The plan to reopen the Tax Court and the new fast track settlement conference system
Neil Bass and Josh Kumar of Aird & Berlis look at the Tax Court of Canada's new Fast Track Settlement Conference System
Business
Will CRA pursue directors for deferred GST/HST?
Directors should take steps to maximize their ability to successfully invoke the due diligence defence in regards to GST/HST remittance deferral
Practice
The taxpayer's onus of proof in tax litigation: A Canadian tax lawyer's analysis
Tax lawyer and accountant David Rotfleisch looks at the case law for taxpayers challenging the Canada Revenue Agency
Practice
Income splitting with family members
Prescribed rate loans and other tips for reducing taxes, by Gergely Hegedus and Keith Hennel of Dentons’ Edmonton Tax group
Business
Here's a radical idea: Slash or temporarily eliminate business taxes if you truly want to juice the economy
Ottawa should stop picking business sector winners and losers says Aaron Wudrick of the Canadian Taxpayers Federation
Practice
Tax residence of Canadian airline pilots: No simple answer
Tax Court cases illustrate subtlety of determining tax residence
Profession
A fond look back at the last Tax Court of Canada case
Two months have passed since the last court decision was published
Practice
Civil penalties for third-party tax advisors
Ploughman v The Queen and its implications for Canadian accountants
Thought Leaders
CEWS forms for COVID-19 relief will lead to tax fraud, fuel cash economy
Those who don’t remember tax history are doomed to repeat it, says David Rotfleisch
Profession
Tax Court of Canada to prioritize sittings for summer reopening
17-point prioritization plan detailed by Chief Justice Eugene Rossiter