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

The employee ownership trust (EOT) has now earned a place as a viable option that deserves consideration explains Stéphanie Pépin of Miller Thomson LLP

Underlying themes of taxation have direct resonance for Canadian taxpayers and their advisors, asserts Canadian tax lawyer and accountant David J Rotfleisch

The Panama Papers significantly raised the visibility and compliance costs of offshore secrecy, explains Canadian tax lawyer and accountant David J Rotfleisch

Municipalities in the province are complaining of government overreach as the new Liberal government tries to reform the tax system and lower taxpayer costs

Taxpayers flagged in error by Canada Revenue Agency AI algorithms have no front-end remedy, argues Canadian tax lawyer and accountant David J Rotfleisch

Municipalities increasingly sit on the front lines of housing, climate and social challenges, but funding has lagged behind their growing responsibilities

Taxpayers on hook for million dollars due to tax avoidance scheme of reclassifying future development properties as gardens, parks while awaiting market uptick