Practice

Profession

No significant findings reported by Canadian audit watchdog in reports on four Vancouver-based accounting firms

Davidson & Company LLP, D&H Group LLP, De Visser Gray LLP, and WDM Chartered Professional Accountants each have one office in Vancouver, British Columbia
Thought Leaders

The great power shift inside accounting firms

Seasoned partners are losing their grip on raw recruits. Will they get it back? A study by Bertrand Malsch of the Smith School of Business provides clues
Practice

How the CRA uses artificial intelligence in Canadian tax audits: What taxpayers must know now

Taxpayers flagged in error by Canada Revenue Agency AI algorithms have no front-end remedy, argues 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

Consultation on the Regulation 105 waiver process: What business owners, service providers and practitioners need to know

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

Withholding tax and beneficial ownership: C&W Offshore Ltd. v. HMK, 2026 TCC 40

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
Municipal

NS: Pictou County council surprised by Deloitte audit and $100k+ bill

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

It’s almost June. When will the PCAOB publish another Canadian audit inspection report?

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

How to beat CRA alternative tax assessments: Insights from a Canadian tax lawyer

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

Aggressive tax planning schemes, specially those designed by third parties, will annoy CRA – Canada v. Microbjo Properties Inc.

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
Profession

Regulators and audit leaders discuss audit quality and confidence in Canada's financial reporting

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