Taxation
Thought Leaders
France-US skirmish over Amazon digital tax
Shows why the century-old international tax system is broken, says Professor Ruth Mason
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Practice
Paletta et al v. the Queen, case study
Was a big Hollywood movie investment deal just make-believe?
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Practice
20 tax audit triggers
The more risk factors a taxpayer has, the greater the odds of being audited
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Business
No Canadians detained in Central American tax evasion bust
Canada Revenue Agency to review files for Canadian connections
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Practice
A Tale Of Two Taxpayers: Parts I and II
The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
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Business
Tax Law Analysis: Recent CRA guideline regarding cryptocurrency
Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
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Practice
Bakorp Management: A milestone case for Canadian income tax law
Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
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Practice
I lost my battle with the CRA, but I won the war
Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
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Practice
Friedman: The conflict between CRA civil audits and the Canadian Charter
David Rotfleisch looks at Canada (National Revenue) v. Friedman
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Thought Leaders
Canada: A brief overview of tax history
Canadian calls for tax reform have been met with minimal success
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Thought Leaders
The nature of taxes
Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
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Thought Leaders
Tax Reform: Less talk and more action, please
Ultimately, all tax law is a compromise of competing values, says Vern Krishna
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Profession
Canadian tax issues involving the concept of agency
Three examples as an introduction to Canadian tax issues involving agency
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Business
The tax implications of condo flipping
The primary issue for condo flippers is categorization, says David Rotfleisch
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Practice
Why successful investors should worry about the CRA coming after their TFSAs
Stevan Novoselac and Reea Galeano of Gowling WLG on warrants
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Taxation
Rectification strikes back: B.C. Court Of Appeal allows rectification of tax mistake
BC Court of Appeal upholds rectification of miscalculated capital dividend account
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Taxation
Insight: Treaties impacting on taxation
A primer from David Rotfleisch on bilateral tax agreements
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Practice
Why taxpayers cannot rely on advice from the CRA
Taxpayer reassessed for acting on information given to him by the CRA
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Management
Director dodges vicarious tax liability by proving resignation
Singh v The Queen (2019 TCC 120)
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Practice
Election & Taxation: Minority is the new majority
Three things everyone needs to know about the 2019 federal election
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Practice
Corporate amalgamation deemed an avoidance transaction
David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
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Practice
Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period
Strum v. The Queen 2019 TCC 167
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Business
Election 2019: The "Netflix Tax" May Be Hiding In Plain Sight
The Netflix tax has proved to be the ultimate public policy Rorschach Test, says Stephen Zolf
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Thought Leaders
The economic illusions of the Canadian election
Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
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Practice
A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen
A Butterfly reorganization might trigger derivative tax liability
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