Taxation
Practice
When a donation is not really a gift: The court's rejects on tax-driven charity arrangements, gifts must be genuine
The Federal Court of Appeal decision in Walby v Canada reinforces an important principle in Canadian tax law, says tax lawyer and accountant David J Rotfleisch
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Practice
Canada's anti-deferral regime and the FAPI rules: When offshore trust structures trigger more tax
A common misconception in offshore tax planning is that tax treatment of foreign trusts is determined solely by where the trust is administered or governed
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- VIEWS 160
Business
Taxpayers group urges Manitoba to permanently cut gas tax as fuel prices rise
The American-Israeli assault on Iran is causing prices to surge at the pumps. Taxpayer advocacy groups are now calling for gas tax cuts to lower the impact
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- VIEWS 160
Practice
If a company is revived, are former directors liable for unpaid GST again?
The Maragos decision by the Tax Court of Canada reinforces the importance of limitation periods in tax law, explains Canadian tax lawyer David J Rotfleisch
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- VIEWS 160
Business
B.C. budget tax measures lay burden of austerity on the poorest in province
British Columbia's Finance Minister says "this is not an austerity budget." Let's look at the numbers and see for ourselves, say Marc Lee and Andrew Longhurst
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- VIEWS 160
Practice
Taxpayer sought judicial review of CRA's decision to refuse changing his 2004 income tax return
In Rawlings v AGC, the taxpayer successfully won the right to amend his tax return, after the Federal Court found CRA actions unfair, says David J Rotfleisch
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- VIEWS 160
Business
Alberta oil and gas companies lobby for tax break
Alberta is reviewing the models it uses to determine the market value of regulated properties that municipalities rely on for their own tax assessments
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- VIEWS 160
Practice
Accepting money from a spouse with tax problems can give you a bigger problem with the CRA
Courts will focus on economic reality, not technical form, when applying anti-avoidance provisions like section 160, explains tax lawyer David J Rotfleisch
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- LIKES 149
- VIEWS 160
Thought Leaders
‘We got lazy and complacent’: Swedish pensioners explain how abolishing the wealth tax changed their country
For much of the 20th century, Sweden enjoyed a justifiable reputation as one of Europe’s most egalitarian countries. It’s changed over the past two decades
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- VIEWS 160
Practice
When taxpayer relief, CPP limitation periods, and procedural finality abandon fairness without a remedy
Tolley v The King is a reminder that developments after tax reassessments, no matter how convincing, cannot alter relief from reassessments retroactively.
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- VIEWS 160
Thought Leaders
As Alberta separatists court the U.S., prosperity is fuelling a sovereigntist turn
The separatist movement and its grievance politics ignore the poor choices Alberta itself has made in terms of taxation, royalties and economic investment
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- VIEWS 160
Thought Leaders
Modernizing the GST/HST small-supplier threshold: A compliance fix hiding in plain sight
The issue is not whether GST/HST should exist. It’s whether the threshold governing its application still reflects sound administration in today’s economy
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