National
Thought Leaders
The throne speech must blaze a bold new path — including imposing a wealth tax
The pandemic has laid bare the consequences of a gilded age of tax avoidance
Practice
Changes coming to the Canadian principal residence exemption?
The time for change might be ripe says Kim G C Moody of Moodys Tax Law LLP
Practice
Reconsidering Consideration – TCC concludes funding attracts HST in CanLII v The Queen
Bobby Solhi and Braek Urquhart of BLG on the CanLII sales tax implications for non-profit organizations
Profession
Friday News Roundup 20.08.28: Chinese audit opacity, Sage practice report, ex-CPA fraud
Wrapping up the odds and ends in this week’s Canadian accounting news
Practice
Planning to Maximize the Capital Dividend Account — Part III
The third and final part of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice
Are tax free savings account swap transactions legitimate?
In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
Practice
R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud
David Rotfleisch provides analysis of falsely claiming GST/HST rebates
Business
Editorial: Morneau out, Freeland in as Trudeau cuts his losses
To many Canadian accountants, Morneau would be an ideal, high net worth client
Thought Leaders
COVID-19 has exposed the limits of philanthropy
Apply a Canadian super-wealth tax to philanthropic foundations, says Adam Saifer
Profession
Friday News Roundup 20.08.14: KPMG, Grant Thornton, rehiring stats, and fraudster jailed
Wrapping up the odds and ends in this week’s Canadian accounting news
Business
Tax deadlines extended and CEWS amended by Bill C-20
Bhuvana Rai of BLG reviews Bill C-20 and its details relevant to tax practitioners
Thought Leaders
A second COVID-19 wave? Here are 6 lessons from the first
Lives can be saved while also stabilizing business, say Loren Falkenberg of the University of Calgary and Jillian Walsh of University of York
Business
E-commerce businesses now face PST registration in Saskatchewan
New rules part of a broader trend to tax digital platforms, say Nicolas Désy, Kassandra Grenier and Fred Purkey of McCarthy Tétrault
Practice
Indirect tax opportunities in a precarious economic context
An overview of GST/HST and PST relief and opportunities under the current pandemic, from the Tax Group of the Montreal office of McCarthy Tétrault LLP
Profession
Friday News Roundup 20.07.31: CPA Canada applauds Chamber, Morneau smoke, CFIB & more
Wrapping up the odds and ends in this week’s Canadian accounting news
Practice
Planning to Maximize the Capital Dividend Account — Part II
Part two of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice
Planning to Maximize the Capital Dividend Account — Part I
Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses, is part one of a three-part series by Michael Goldberg of Minden Gross LLP
Practice
The CRA's national policy for saying sorry to taxpayers
There are clear issues with a CRA formal apology policy, says Canadian tax lawyer and accountant David J. Rotfleisch
Practice
That's a relief! CRA extends payment due dates again during COVID-19
Canada Revenue Agency announces further extension to payment due date for individual, corporate, and trust income tax returns
Profession
Friday News Roundup 20.07.24: Pandemic debt, WFH tax breaks, Love & Money and more
Wrapping up the odds and ends in this week’s Canadian accounting news
Practice
When does a CRA tax audit become a criminal tax investigation?
Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Thought Leaders
COVID-19’s economic impact could be stressing out our kids
Parental economic stress due to COVID-19 may have a substantially negative effect on our children, say economist Shelley Phipps and researcher Nancy Kong
Practice
Should a Canadian taxpayer seek judicial review?
The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Practice
Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code
Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
Practice
When can a Canadian taxpayer seek punitive damage from the CRA?
Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada