Practice

Practice
Case Commentary: Csak v The King 2024 TCC — Transfers of property while owing taxes to the CRA
David J Rotfleisch explains why the Tax Court of Canada found the Canada Revenue Agency's 1988 and 1989 reassessments statue-barred
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Profession
Mystery solved: How foreign accounting firms won big in new audit client gains and losses
Among the many curiosities of the 2022 new audit client gains and losses data were the prevalence of foreign firms and the dearth of cannabis companies
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Practice
Taxpayer sidesteps gross-negligence penalties and $90,000 in taxable income because tax year was statute-barred
As David J Rotfleisch explains, the decision by the Tax Court of Canada in Abbass V The King centred on a bookkeeping error by the taxpayer's accountant
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Practice
Director held personally liable for unremitted and uncollected GST/HST — due diligence defence judged insufficient
Case commentary from Canadian tax accountant and lawyer David J Rotfleisch on the Tax Court of Canada decision in Hall v The King
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Practice
Case Commentary: CRA violates procedural fairness for CERB/CRB claims
Canadian tax lawyer and accountant David J Rotfleisch examines the Federal Court decision in Cameron v. Canada (Attorney General) in favour of the taxpayer
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Practice
Ontario Court holds that a recent former auditor cannot act as CCAA Monitor in the absence of extenuating circumstances
David Bish and Mike Noel of Torys LLP on circumstances that would cause a court to exercise its discretion to appoint a former auditor as Monitor
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Practice
Made a mistake on your tax return? Here's how to change your Canadian tax return through the tax objections process
Canadian tax lawyer and accountant David J Rotfleisch explains the legal history behind the tax objections process but cautions against aggressive tax strategies
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Practice
Intergenerational business transfer rules are changing in 2024
Kenneth Keung and Jason Lau of Moodys Private Client Law say tax practitioners will need to ensure they have a full understanding of new IBT rules
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Practice
A new era for the Canadian GAAR
Pooja Mihailovich and Leandra Gupta of Osler, Hoskin & Harcourt LLP say the new era may compound uncertainties and add to compliance and dispute costs
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Practice
Homegrown national accounting firm MNP kicks off 2024 with new Quebec acquisition
Lafond CPA merger gives MNP a foothold in the Bas-Saint-Laurent region of La Belle Province, close to the border with New Brunswick
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Practice
Canadian audit watchdog CPAB bans American accounting firm BF Borgers
The Canadian Public Accountability Board closed 2023 as it had begun — with an enforcement action against an American public accounting firm
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Practice
When is it worth challenging the CRA's defective Tax Court pleadings?
Tax accountant and lawyer David J Rotfleisch reconciles the Federal Court Of Appeal's decisions in the similar but different Preston and Adboss cases
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