Taxation
Practice
Crossing the border, part two: Individual retirement plan tax issues for Canadian and American expatriates
In the second part of a three-part series on cross-border tax issues, Professor George Gonzalez looks at Canadian residents with RRSP and TFSA funds who expatriate to the United States
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- VIEWS 160
Practice
Taxpayers Beware: CRA’s new tools for catching tax evasion, avoiding tax debt
As David J Rotfleisch explains, the most recent federal budget included plans to hold tax professionals accountable as well as notices of non-compliance
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- VIEWS 160
Practice
Crossing the border, part one: Individual retirement plan tax issues for Canadian and American expatriates
In the first part of a three-part series on cross-border tax issues, Professor George Gonzalez presents an overview of individual employee retirement plans in Canada and the United States
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Active Asset Management v. The King Case Study
Lorne Saltman of Gardiner Roberts LLP on a recent Tax Court dispute as to whether declared dividends and promissory notes constituted a transfer of property
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- VIEWS 160
Business
Municipalities not happy about Alberta changes to unpaid oil and gas property taxes
Residential property taxes may increase due to backtracking by the Alberta government over unpaid municipal taxes owed by oil and gas industry producers
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- VIEWS 160
Practice
Guide to Canadian tax rules on benefits arising from use of corporate assets (e.g., money, trips, boats, cars, space trips, etc.
What happens when business owners dip into their corporation's pockets to pay for personal expenses? Potentially dire consequences, says David J Rotfleisch
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- LIKES 149
- VIEWS 160
Business
Feds push carbon capture projects forward with public money
Critics say taxpayers will pay the full cost of a dubious Strathcona Resources carbon capture and sequestration project funded by the Canada Growth Fund
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- VIEWS 160
Practice
What does Tax Court decide? What does Federal Court decide? Supreme Court clarifies jurisdictions
Through its decisions on Dow Chemical and Iris Technologies, the Supreme Court of Canada has clarified tax appeal jurisdictions, explains David J Rotfleisch
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- VIEWS 160
Thought Leaders
Churches don’t pay taxes. Should they?
Many Canadians don’t realize that religious properties are tax exempt, however, this privilege is increasingly being debated as organized religion recedes
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- VIEWS 160
Thought Leaders
The ‘tax-free trap’: How a simple phrase skews Canadians’ savings choices
Canadian taxpayers may be sacrificing long-term savings for short-term investments due to heuristic language that simplifies complex decisions
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- LIKES 149
- VIEWS 160
Practice
When can discovery answers of a deceased Canadian be used under subsections 100(6)-(7) of the Tax Court Of Canada rules?
Canadian accountant and tax lawyer David J Rotfleisch on a Tax Court decision involving the testimony of a taxpayer who died soon after discovery
- COMMENTS 13
- LIKES 149
- VIEWS 160
Business
Caledon Mayor Annette Groves ignores residents, forces approval of 35,000 new homes
Caledon council voted in favour of rezoning agricultural land over the objections of taxpayers concerned about property tax increases and the Greenbelt
- COMMENTS 13
- LIKES 149
- VIEWS 160