Regulation 105 waiver process widely viewed as inefficient, misaligned with modern cross border business practices, says Brendan G. Ho of Miller Thomson

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

A non-resident vendor’s silence on an invoice does not relieve a Canadian resident of its statutory duty to withhold and remit tax under the Income Tax Act

Taxpayers in tiny Maritime municipality on hook for $109K because Nova Scotia government ordered secret tax sale process audit by Big Four accounting firm

The American audit watchdog, defanged by Trump administration deregulation, is far behind its usual publication rate and unlikely to improve in the future

Canadian tax lawyer and accountant David J Rotfleisch presents four strategies based on recent judicial decisions to undermine these CRA tax assessments

The Federal Court of Appeal in this case made it clear that true arm’s length dealings require independent interests, real negotiation, and genuine risk

Left to right: Stan Magidson, Canadian Securities Administrators; Peter Routledge, Superintendent, OSFI; and Sonny Randhawa, Canadian Public Accountability Board

As David J Rotfleisch explains, the courts make a clear distinction between the inability to comply and a lack of effort, when it comes to contempt of court

The recent McCutcheon decision reinforces a fundamental principle of Canadian tax litigation, explains Canadian tax lawyer and accountant David J Rotfleisch

Under new disclosure rules, Canada’s audit watchdog recently revealed that KPMG had the worst audit inspection results among the Big Four accounting firms

Greg Farano of Gardiner Roberts LLP on a court case involving an HST registrant who self-assessed HST on the value of commercial portion of a sold property