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
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
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
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
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
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
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
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
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
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.
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
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