Alberta is reviewing the models it uses to determine the market value of regulated properties that municipalities rely on for their own tax assessments

Courts will focus on economic reality, not technical form, when applying anti-avoidance provisions like section 160, explains tax lawyer David J Rotfleisch

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

Tolley v The King is a reminder that developments after tax reassessments, no matter how convincing, cannot alter relief from reassessments retroactively.

The separatist movement and its grievance politics ignore the poor choices Alberta itself has made in terms of taxation, royalties and economic investment

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

Enhancing a succession plan using Succession Enhancers is like hitting a grand slam without any controversy involved, says Matthew Getzler of Torkin Manes LLP

The Canada Revenue Agency distinguishes clearly between employee misconduct and wrongdoing, applying different legal and administrative frameworks to each

Proactively reviewing EFILE accounts, certified tax software usage, and internal controls will position you far better when the new CRA rules take effect

Rambod Behboodi and Owen Clarke of BLG explain why Canadian companies should take immediate steps to establish necessary emissions tracking regimes

As of the end of 2024, property tax debt has grown to nearly $254 million, despite policies to stop deadbeat companies from acquiring new oil and gas wells

The decision in Lufthansa Technik Aktiengesellschaft offers guidance on how interest-relief applications must be evaluated under s. 3.3 of the Customs Act