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

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

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

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

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

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

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

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

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

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

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

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