Taxation

Municipal

Ontario: Province urged to close funding gaps as York Region faces mounting pressures

As provincial contributions fail to keep pace with growing needs, York Region warns of larger program costs shifted onto the municipal property tax base
Practice

Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections

The Tax Court of Canada’s decision in Ng v. The King used a four-step legal test for mailing, explains Canadian tax lawyer and accountant David J Rotfleisch
Practice

Christian charities see spike in revocations for serious violations in 2025

Sometimes people think their sector is being persecuted or highlighted and that's not really the case, says CCCC spokesperson, who takes no issue with CRA
Practice

Saskatchewan: Increases in tax credits and affordability measures

Tax credits aimed at helping with affordability are also increasing including the Low Income Tax Credit, the Disability Tax Credit and supplement and more
Thought Leaders

Canada: Tax reform or tax collection?

Tax reform has received a lot of attention recently, without addressing the thorny issue of tax collection or enforcement, asserts Philip Maguire, CPA, CA
Practice

When CRA reassesses you beyond the normal period for tax shelters for charitable donations

Canadian tax lawyer and accountant David J Rotfleisch explains how a taxpayer involved in a leveraged donation scheme won in Tax Court against the CRA
Practice

Case Study: Canada v. Hutchison Whampoa Luxembourg Holdings S.A.R.L.

The Federal Court of Appeal decision involving Husky Energy, Barbcos and Luxcos withholding tax is problematic says Lorne Saltman of Gardiner Roberts LLP
Thought Leaders

Billionaires with $1 salaries ― and other legal tax dodges the ultrawealthy use to keep their riches

People who earn a lot through their job, from doctors to executives, are carrying the largest taxation burden, alongside lower-wage workers, says Ray Madoff
Practice

Case Commentary: Rotfleisch v. Canada – Filing an objection does not stop the alleged tax owing from accumulating interest

Canadian tax lawyer and accountant David J Rotfleisch looks at a Federal Court of Canada decision in a case going back to 2004 in which he was the applicant
Business

Drop-off in renewable projects will deprive MD of major tax revenues

Alberta’s moratorium on renewable projects has created a hangover effect for municipal districts that received the benefit of steady tax revenue for years
Business

While residents struggle, Peel Region proposes massive tax hike

Difficult to understand need for 80% increase in Peel police budget over five years, say property taxpayers representing Brampton, Caledon, and Mississauga
Practice

Tax evasion, tax compliance, and actual tax collection compared: Italy is worse, while Canada is improving

Italy relies on broad tax amnesty schemes to recover lost revenue; the Canada Revenue Agency prefers the structured, ongoing voluntary disclosure program