Taxation
Profession
Tax Court of Canada to prioritize sittings for summer reopening
17-point prioritization plan detailed by Chief Justice Eugene Rossiter
Profession
Tax Court of Canada presents summer reopening pandemic scenarios
Chief Justice Eugene Rossiter lays out plans, procedures for summer hearings
Profession
Accounting Principles: Part I
Vern Krishna of TaxChambers LLP explains the language of the world of finance and taxation in part one of a series
Practice
IRS may require snowbirds stuck in the US to file tax returns
Snowbirds caught in the US due to COVID-19 may face tax issues, says Gabriel Castillo
Practice
Message to Canadian owners of US rental properties: The IRS is going to be in your neighbourhood
The IRS will roll out a new enforcement campaign later this year
Thought Leaders
Paying for the pandemic: Why the government’s massive coronavirus spending may not lead to higher taxes
Will pandemic debt require raising taxes and spending cuts in the future?
Thought Leaders
CRA Audit Activity: The Calm Before The Storm?
Trump's tax cuts and deficit spending will increase CRA's vigorous audit activities
Business
Editorial: Canada should zero-rate PPE for GST/HST purposes
The COVID-19 pandemic has taught us PPE is essential and should be zero-rated, says Cyndee Todgham Cherniak of LexSage
Practice
Equity, deadline and when CRA is at fault
A Canadian tax lawyer analysis of Dutka v. The Queen
Business
Loblaw wins appeal of $368 million Tax Court of Canada case
Decision benefits shareholders, pleases Loblaw, angers tax fairness advocates
Practice
Tax disputes and tax filing and payment relief efforts in the age of COVID-19
Joseph A. Gill of McKercher LLP reviews changes to tax deadlines
Transfer Pricing
Transfer pricing & APA considerations during an economic disruption
Mark Kirkey of Gowling WLG on transfer pricing in the new economic reality
Profession
Suing the Canada Revenue Agency for negligence
Upper level costs awarded to CRA in lengthy accounting case over SR&ED credits
Practice
The Tax Court Of Canada tests a new procedure – The Preliminary Ruling Docket
2020 initiative driven by increased objections, case backlog
Thought Leaders
Put your trust in taxes during the coronavirus pandemic recovery
Governments amend taxes for good times and bad, says Andrew Bauer
Practice
Crown bound by settlement agreement to allow losses it claimed to be a fiction
Gergely Hegedus of Dentons Canada on a recent Federal Court of Appeal decision
Practice
1074022 B.C. Ltd. v. Li: The need for legislative reform
A misinterpretation of section 116 of the Income Tax Act in a BC real estate case
Profession
Coronavirus tax relief: Finally some good news for accountants
Sole practitioners, small firms will benefit most from deadline extensions
Profession
CRA further circumscribes trust 21-year planning strategies involving non-resident beneficiaries
The CRA's stated positions will result in a chill on tax practitioners' advice to their clients, says Stephen Sweeney of Miller Thomson
Practice
Scott v The Queen: The importance of evidence
How two brothers came under the scrutiny of the Tax Court of Canada
Thought Leaders
Inheritance tax, wealth tax and more capital gains tax: The future of Canadian taxation?
Canadian tax policy has become a hotbed of new ideas, writes Margaret O'Sullivan
Practice
Donor Beware: The pitfalls of participating in a donation tax shelter
The Tax Court of Canada case Abreo v. The Queen
Thought Leaders
Ottawa should forget about limiting interest expense deductibility
Allan Lanthier on the OECD's proposal to limit excessive debt leveraging
Thought Leaders
Carbon pricing may be overrated, if history is any indication
History proves radical technological change can be achieved by state intervention
Practice
The case of Muir v The Queen
Tax Court of Canada allows appeal over a section 160 assessment by the CRA