In part two of his two-part series, Bashar Qawas of Better Books Canada delves deeper into the unevenness of small business rate cuts in Ontario and Quebec

In part one of a two-part series, Bashar Qawas of Better Books Canada explains the timing mismatch in cuts to the small business corporate income tax rate

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

Lorne Saltman of Gardiner Roberts LLP explains why the Tax Court rejected the CRA’s position that a $36-million pipeline feasability study was not deductible

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

Matteo Loconte, CPA of Miller Thomson LLP explains key takeaways for revised SR&ED process including the CRA’s new, optional pre-claim approval process

Tax Court of Canada decision yields generous outcome due to CRA benefit of the doubt test, explains Canadian tax lawyer and accountant David J Rotfleisch