National

Practice

Case Commentary: Osman v The King – GST/HST new housing rebate claim denied due to lack of intention to occupy property first

Canadian tax lawyer and accountant David J Rotfleisch explains the clear and settled intention to occupy property as a primary place of residence concept
Practice

Losses, expenses arising from transactions that are not 'sufficiently commercial' may be ineligible to reduce your income tax

Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court dismissed the FX trade case of a successful businessman in Chad v The King
Practice

How the CRA uses 'nudge letters' with online sellers to increase uptake of Canada's VDP

Canada Revenue Agency uses nudge letters to prompt taxpayers to review their tax affairs, ensure compliance, and access the Voluntary Disclosures Program
Practice

Case Analysis: Why a business must demonstrate actual business activities before applying for business tax deductions

David J Rotfleisch examines the case of a chartered professional accountant who claimed business expenses for a company he cofounded in Prince Edward Island
Practice

Tax Court Of Canada is not ‘slap-dash,' nor tolerates sloppy examination for discovery

David J Rotfleisch explains why the Tax Court of Canada, in Whistler Blackcomb Holdings Inc. v The King, 2025, dismissed the CRA's motion for a new nominee
Practice

Loss-trading transactions to avoid paying tax disallowed by Tax Court Of Canada (GAAR rule)

In Total Energy Services v. HMK, the FCA upheld a Tax Court ruling that complex transactions satisfied three conditions of the general anti-avoidance rule
Profession

Sunday News Roundup 25.05.04: Federal election disappoints accountants and more Canadian accounting news

Our weekly Canadian accounting news roundup includes election disappointment among conservative accountants, the PCAOB fighting to survive, and more.
Practice

Case Commentary: Ayre v the King – Convoluted charitable gifts made through questionable financing transactions

Canadian tax lawyer and accountant David J Rotfleisch examines donative intent under Section 118.1 of the Income Tax Act in a pharmaceutical donation case
Business

Brampton: The Carbon Tax Gamble – The ‘cost of climate inaction’ will be bigger than short-term relief at the pump

A feature report from Brampton, Ontario on the history of carbon pricing in Canada and how the consumer carbon tax was sacrificed in a political chess game
Thought Leaders

Why tax literacy should be a national priority in Canada

Now is the time for Canada to advance tax literacy, as both authorities and society as a whole can strengthen democracy and build a more informed public
Practice

Case Commentary: Canada v. Csak – Why filing a waiver for a tax reassessment must be done within the normal reassessment period

Closing a dispute that had lasted for more than 10 years, the Federal Court of Appeal overturned a Tax Court waiver decision, explains David J Rotfleisch
Thought Leaders

Who really killed Canada’s carbon tax? Friends and foes alike

While the tax could be replaced by an equally effective tool, its repeal increases uncertainty about Canada’s ability to support climate change mitigation