Taxation

Practice

A widow is not a spouse: Canadian court saves widow from the CRA's $100,000 derivative tax assessment

In Enns V Canada, 2025 FCA 14, the timing of an RRSP transfer was critical to the decision, explains Canadian accountant and tax lawyer David J Rotfleisch
Business

B.C. Conservatives pitch a carbon tax on U.S. coal as a trade-war measure

B.C. doesn’t use the American thermal coal that passes through its ports, but the province is a key player in the global coal market, moving US coal to Asia
Business

Two Atlantic premiers resign amid Canada's economic turmoil

Four years of trade wars and tariffs from the Trump administration could slash East Coast jobs and bring misery to Maritime premiers says political analyst
Business

Thunder Bay: 307 property owners owe $3 million in uncollected taxes

Muncipalities auction properties for the amount in property taxes owed (with a minimum tender bid) and will advertise sales in local and government media
Business

Ontario: Businesses, parents comment on tax holiday

While small business owners have mixed emotions about the tax holiday, some working parents were grateful for the beneficial break on goods and services
Business

Carney shifts carbon price strategy, pledges to make Canada a clean energy superpower

Liberal leadership contender Mark Carney is proposing to shift the financial burden of the carbon tax onto large corporations to fund clean energy choices
Business

Alberta: Details of Danielle Smith's spending cut committee revealed

UCP Premier Danielle Smith has created a cabinet committee to find government cost savings to pay for the postponed personal income tax cut election promise
Practice

Case Commentary: Yadgar v. The King — When trusting your accountant 100% is not an acceptable defence in the Tax Court Of Canada

Canadian tax lawyer and accountant David J Rotfleisch explains how an immigrant success story went wrong in the Tax Court of Canada and the court of appeal
Practice

What can we expect for U.S. estate tax under a second Trump administration?

Margaret O'Sullivan of O'Sullivan Estate Lawyers ponders possible scenarios in anticipation of the sunset provision this year of the Tax Cuts and Jobs Act
Practice

Case Commentary: How the CRA abused the voluntary disclosure process for this Canadian taxpayer

The Canada Revenue Agency proposed to reassess the Milgram Foundation after accepting its voluntary disclosure application thus prompting a judicial review
Business

Leveraging oil and gas could be Canada’s 'trump card' in a tariff war

An export tax on Canadian oil and gas to the United States could inflict pain on the American economy but could also backfire in the States and domestically
Practice

When can Canadian taxpayers apply to reopen a trial at the FCA from the Tax Court?

As Canadian accountant and tax lawyer David J Rotflesich explains, reopening a court case depends upon the introduction of fresh evidence and error of law