Taxation

Profession

Sunday News Roundup 22.03.27: Liberal NDP tax deal, carbon tax, acting senior and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Thought Leaders

The economic case for the mining industry to support carbon taxation

Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
Thought Leaders

The OECD corporate minimum tax: a disaster in the making

Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
Thought Leaders

10 things everyone should know about taxation

Why Québec Premier François Legault’s ethically and legally questionable tax on the unvaxxed was not a tax but a levy
Thought Leaders

Corporate taxes can be good for shareholders: Why some actually want their companies to pay tax

Accounting Professor Andrew Bauer on non-integrated tax systems
Practice

How to use BVI or other offshore non-CCPCs to save tax on investment income

Canadian tax lawyer and accountant David Rotfleisch the risks (and rewards) of the British Virgin Islands tax avoidance strategy
Profession

Sunday News Roundup 22.02.20: Emergency Act, crypto accounting lawsuit, cutting taxes and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Business

You Can Hide … But CRA Will Find You

Timothy Dunn of Minden Gross LLP on why the CRA may be coming after lenders, creditors and owners of struggling businesses
Thought Leaders

Twelve rules that protect the tax collector

Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
Profession

Sunday News Roundup 22.02.06: O’Toole accounting, tax hawks, schwing and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Thought Leaders

The Robillard decision:  The uncertain world of death and taxes

Allan Lanthier on confusion in surplus stripping and the post-mortem pipeline, due to a recent Tax Court of Canada decision
Practice

A Canadian tax lawyer's perspective on income tax statute-barred periods

David J Rotfleisch on the timing legalities of reassessments
Practice

A Canadian tax lawyer's perspective on Tax Court of Canada minutes of settlement vs. consent to judgment

David J Rotfleisch on settling a dispute prior to a hearing in Tax Court
Practice

Avoiding the pitfalls of partnerships when making SR&ED claims

Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
Business

Sunday News Roundup 22.01.23: Omicron blues, green taxation, anti-vax tax, and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Thought Leaders

The latest Canadian tax scam has a Caribbean flavour

Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister
Thought Leaders

The irony behind Québec’s proposed health tax 

Fred O'Riordan, National Leader of Tax Policy at EY Canada, on whether Quebec's health tax on the unvaccinated can "move the needle"
Practice

RRSP double taxation from overcontribution

Tax lawyer and accountant David J Rotfleisch on double taxation and relief
Practice

Reeves v the Queen & applicability of the GST/HST new housing rebate

Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
Thought Leaders

Alta Energy: Has the GAAR become toothless? – Part II

In part two of his two-part series, Allan Lanthier highlights areas of the Supreme Court's Alta Energy decision that are open to vigorous debate
Thought Leaders

Alta Energy: Has the GAAR become toothless? – Part I

In part one of a two-part series, Allan Lanthier looks at the details of the Alta Energy tax avoidance decision by the Supreme Court of Canada
Thought Leaders

The Canadian Taxpayers Federation’s politics are anti-Indigenous — so why do media outlets still quote them?

Canadian journalists should be wary of groups like the CTF, says Sociology Professor Kyle Willmott
Management

Using losses in a corporate group: An overview of loss consolidation

Brian Nichols and Kelsey Horning of GSNH on loss consolidation arrangements
Profession

Sunday News Roundup 21.12.12: Fiscal anchors, full of beans, Alta opinions, and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Practice

Tax Court rules that gift of shares of a private corporation to a foundation was ineligible for a charitable tax credit

Tax lawyer and accountant David J Rotfleisch on gifting non-qualifying securities such as a promissory note to a registered charity