National

Practice

Superstars, Steroids and Succession

Enhancing a succession plan using Succession Enhancers is like hitting a grand slam without any controversy involved, says Matthew Getzler of Torkin Manes LLP
Practice

When CRA employees misbehave and make mistakes against Canadian taxpayers

The Canada Revenue Agency distinguishes clearly between employee misconduct and wrongdoing, applying different legal and administrative frameworks to each
Practice

CRA introduces software-specific controls for EFILE accounts, a safety feature, starting in 2026

Proactively reviewing EFILE accounts, certified tax software usage, and internal controls will position you far better when the new CRA rules take effect
Practice

When judicial review (Federal Court) finds that interest imposed by CBSA must be waived

The decision in Lufthansa Technik Aktiengesellschaft offers guidance on how interest-relief applications must be evaluated under s. 3.3 of the Customs Act
Thought Leaders

Filing taxes for someone else? Here’s how to do it safely

An academic study reveals that informal tax preparers — friends and family, not professional accountants — are not using the Canada Revenue Agency’s RepID
Practice

Top 5 need-to-know Canadian GST/HST cases from 2025

Simon Douville, Al-Nawaz Nanji and Randy Schwartz of McCarthy Tétrault on the top five from LBL Holdings to an AirBNB condo sale, from the FCA to Tax Court
Thought Leaders

Why is the CRA still targeting pandemic aid recipients?

Continued collection attempts against people who received pandemic benefits shows a punitive logic that doesn’t fit the scale of the alleged transgressions
Practice

Case Commentary: HMK v. Quebecor Inc – Federal Court Of Appeal rejects GAAR challenge to using strategy of business losses

The FCA decision reaffirmed that tax efficiency alone does not equate to abuse under GAAR, explains Canadian tax lawyer and accountant David J Rotfleisch
Business

CEO pay at record highs as workers struggle to make ends meet: report

To reign in some of the wage disparity, a report from the Canadian Centre for Policy Alternatives offers two solutions: a millionaire tax and a wealth tax
Profession

Sunday News Roundup 26.01.18: CPA Canada membership model, fatiguing AI slop, the dealbook and more Canadian accounting news

Our weekly Canadian accounting news roundup includes the benefits of national membership, the downside of AI for accountants and businesses, and much more
Practice

How to deduct "loss leaders," other outrageous promotional expenses on your Canadian business taxes

What Canadian tax rules apply to the deductibility of promotional expenses? Lessons from a $3.2 million giant bluefin sale and Japan's ‘Tuna King’ of sushi
Practice

BC accounting firm Davidson & Company LLP gets clean sheet from US audit watchdog

PCAOB inspection report comes one year after censure by Canadian Public Accountability Board, based on audit inspection information from foreign regulator
Practice

Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections

The Tax Court of Canada’s decision in Ng v. The King used a four-step legal test for mailing, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

Christian charities see spike in revocations for serious violations in 2025

Sometimes people think their sector is being persecuted or highlighted and that's not really the case, says CCCC spokesperson, who takes no issue with CRA
Profession

Canadian Accountant’s most popular accounting stories of 2025

From regulatory reporting to landmark tax decisions, here are the five articles and some honourable mentions that were the most read by Canadian accountants
Practice

Raymond Chabot Grant Thornton gets clean audit inspection sheet from US audit watchdog

A rare achievement for a Canadian accounting firm as the US Public Company Accounting Oversight Board finds no deficiencies in its inspection of two audits
Practice

When CRA reassesses you beyond the normal period for tax shelters for charitable donations

Canadian tax lawyer and accountant David J Rotfleisch explains how a taxpayer involved in a leveraged donation scheme won in Tax Court against the CRA
Thought Leaders

Billionaires with $1 salaries ― and other legal tax dodges the ultrawealthy use to keep their riches

People who earn a lot through their job, from doctors to executives, are carrying the largest taxation burden, alongside lower-wage workers, says Ray Madoff
Practice

Case Commentary: Rotfleisch v. Canada – Filing an objection does not stop the alleged tax owing from accumulating interest

Canadian tax lawyer and accountant David J Rotfleisch looks at a Federal Court of Canada decision in a case going back to 2004 in which he was the applicant
Practice

PCAOB inspection report: Almost half of PwC Canada audits included significant deficiencies

PricewaterhouseCoopers lowered its deficiency percentage from 63 to 43 per cent, according to US audit watchdog review of seven audits conducted in 2024
Practice

Tax evasion, tax compliance, and actual tax collection compared: Italy is worse, while Canada is improving

Italy relies on broad tax amnesty schemes to recover lost revenue; the Canada Revenue Agency prefers the structured, ongoing voluntary disclosure program
Practice

Concerns about overseas work cited as status revoked for two religious charities

According to the Canada Revenue Agency, the tax status of the two charities was revoked due to practices in Israel and the Democratic Republic of the Congo
Practice

The same but different — The types of dividends and their impact on taxes

Misclassifying the kind of dividend you declare can quickly land you in hot water with the CRA, explain Alex Shchukin and Mariem Naem of Devry Smith Frank LLP
Practice

Poor record-keeping sinks two Canadian charities

Evangelical World Outreach of Canada of Winnipeg and Mazel Charity Fund of North York both lost their charitable status despite 2020 CRA compliance letters
Profiles

Remembrance Day: Harold Garland, accountant, war hero and member of The Great Escape

Lest we forget, a profile of the late Harold (Harry) Garland, a veteran of the World War Two, who recounts his time as a prisoner of war in Stalag Luft III