National

Partner Posts

CPA Canada welcomes new Board Vice-Chair

Chartered Professional Accountants of Canada (CPA Canada) welcomes new leadership to its Board of Directors following its Annual Meeting of the Members
Practice

Opinion: Donating to a registered charity is not wrongdoing

Canadian tax lawyer and accountant David J Rotfleisch on what a recent article by the IJF about the Asper Foundation gets wrong about Canadian charity law
Practice

Ontario accountants lead national coalition calling for tax reform

Chartered Professional Accountants of Ontario joins five national, provincial organizations representing over 700,000 businesses, professionals across Canada
Practice

CRA is now auditing two years at once. Smaller practices should pay attention

The Canada Revenue Agency is organizing its audit work around patterns across years, writes Syed Saif Ali. The bottom line for practitioners is not alarm
Practice

Canadian audit watchdog issues audit inspection reports for Grant Thornton branded accounting firms

The Canadian Public Accountability Board released audit inspection reports for Doane Grant Thornton, Grant Thornton U.S., and Raymond Chabot Grant Thornton
Practice

Selling the family business to the kids: the tax rules now require the parent to leave

The statute conditions for intergenerational business transfers are strict, writes Koby Smutylo. Here are six things to settle before the tax memo is right
Business

Canada’s $1‑trillion investment push promises growth — but raises questions about who benefits

Productivity Mega Deduction: If the projected benefits do not materialize, budget deficits could increase, leaving taxpayers to ultimately foot the bill
Practice

Selling a business to an employee ownership trust: the tax memo can be right and the deal can still fail

The $10-million capital gains exemption is permanent. Your client's control over the company it applies to ends the afternoon he signs, explains Koby Smutylo
Practice

Philanthropists critical of Nakba exhibit donated $4.8M to groups later sanctioned

Canada Revenue Agency has revoked tax status of many Canadian charitable organizations academic asserts are “largely just conduits” for overseas funding
Practice

Federal Court sets strict Mutual Agreement Procedure (MAP) deadline in reassessment deals with Canada Revenue Agency

The FC Robinson MAP deadline ruling has implications for cross-border taxpayers, owner-managers, corporate groups, and accountants, says David J Rotfleisch
Practice

Notice of Assessment was never mailed? Federal Court of Appeal clarifies taxpayer must first prove non-delivery

The FCA Siam decision reinforces that taxpayers bear the burden of proving that a Notice of Assessment was not sent, and credibility plays a central role
Practice

Complaints about CRA rise 27% despite recent automated tax filing, call centre failures, processing delays, poor communication

Canada’s tax act is completely nuts; administrative modernization cannot succeed without legislative simplification, asserts tax lawyer David J Rotfleisch
Practice

Why R v Jarvis is the most important tax case for Canadian taxpayers

The 2002 Supreme Court of Canada decision presents a clear line between a CRA tax audit versus a criminal tax investigation, explains David J Rotfleisch
Practice

Tax Court confirms that taxpayers must provide clear instructions to apply refund balances

A recent Tax Court decision in BMLex Avocats v The King explains why a tax credit balance does not protect taxpayer from GST/HST instalment interest
Thought Leaders

The OAS clawback is due for reform – but not the reform you may think

The Old Age Security Recovery Tax is not based on a pure measure of economic capacity and should be replaced with a smarter measure of economic capacity
Practice

When the CRA recharacterizes capital gains as business income: Happy Valley Farms, Stewart v. Canada

Canadian tax lawyer and accountant David J Rotfleisch dissects the legal framework, playbook governing Canada Revenue Agency audits, reassessments
Practice

Audit watchdog inspection report reveals numbers behind continued expansion of MNP LLP

Homegrown national accounting firm shows no sign of slowing down expansion through multiple mergers with small firms and agencies across Canada in 2026
Practice

Canada just made SR&ED more valuable and easier to access: Here’s what changed

Matteo Loconte, CPA of Miller Thomson LLP explains key takeaways for revised SR&ED process including the CRA’s new, optional pre-claim approval process
Practice

Why detailed record-keeping is critical to deducting business expenses with CRA: Bobic v. The King

Tax Court of Canada decision yields generous outcome due to CRA benefit of the doubt test, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

Ottawa makes $10-million EOT exemption permanent

The employee ownership trust (EOT) has now earned a place as a viable option that deserves consideration explains Stéphanie Pépin of Miller Thomson LLP
Practice

Panama Papers 10th anniversary: Canadian tax implications, CRA results & compliance lessons for taxpayers

The Panama Papers significantly raised the visibility and compliance costs of offshore secrecy, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

CRA’s conduct slammed for unnecessarily prolonging tax litigation, increasing costs

Why the Federal Court of Appeal upheld a Tax Court of Canada decision to award costs to Marine Atlantic in its appeal of a Canada Revenue Agency assessment
Practice

Forgotten, missing tax records and unreported income will cost you penalties

Karlozian serves as a cautionary example of the risks of poor record-keeping and incomplete tax reporting, says tax lawyer and accountant David J Rotfleisch
Partner Posts

How the experts are unpacking Canada’s Spring Economic Update

CPA Canada Tax 360™ webinar explores key tax measures, economic signals and policy developments from the government’s latest fiscal update
Thought Leaders

Structural flaw in Canada’s tax code harms workers when employers drag out collective bargaining

Retroactive pay system of collective agreements contains compounding financial penalty invisible in headline settlement figures but visible in take-home pay