Taxation

Thought Leaders
The forgotten project of tax reform
Despite differences, Canada’s federal parties recognize the need for an in-depth review. Now is the time to act, say François Brouard and Bertrand Lemieux
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Should founders incorporate their startups in the United States or Canada?
The choice of domicile is an important decision that can have long-term impacts on a startup company explains Gary Marshall of Osler, Hoskin & Harcourt LLP
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Landmark Canadian tax law decision that limits CRA's authority under section 231.2 of Income Tax Act
Canadian tax lawyer and accountant David J Rotfleisch examines the decision in Canada (National Revenue) v Shopify Inc., against the Canada Revenue Agency
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
The Date Debate: A new battleground in assessment appeals
An Ontario Assessment Review Board decision is sparking debate about how many valuation dates there are in the provincial property tax assessment system
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Probate Planning in BC: Is the juice worth the squeeze?
Catherine H. Kim and Rose Shawlee of Boughton Law review the pain points of probate planning and why a thorough, thoughtful probate management plan is vital
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Australia could tax Google, Facebook and other tech giants with a digital services tax — but don’t hold your breath
Unlike Canada, Australia thinks its hands are tied on the taxation of the multinational tech giants, in fear of retailiatory tariffs from the United States
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 25.06.15: DST bargaining chip, RVH auditing, and more Canadian accounting news
Our weekly Canadian accounting news roundup includes the digital services tax as a G7 meeting bargaining chip, Renfrew Victoria Hospital auditors. and more
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Case Commentary: Osman v The King – GST/HST new housing rebate claim denied due to lack of intention to occupy property first
Canadian tax lawyer and accountant David J Rotfleisch explains the clear and settled intention to occupy property as a primary place of residence concept
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
New Brunswick: Holt says 'we got a lot done,' but opposition parties beg to differ
A new provincial government concluded its first legislative session with several tax reduction measures but did not remove the so-called Irving Oil gas tax
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
House-Flippers Beware: You are not eligible for GST/HST new housing rebates
Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court upheld a Canada Revenue Agency notice of assessment in Ram v The King
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Losses, expenses arising from transactions that are not 'sufficiently commercial' may be ineligible to reduce your income tax
Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court dismissed the FX trade case of a successful businessman in Chad v The King
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Councillors want information on disturbing rise in St. Catharines homeowners unable to pay soaring tax bills
Revelations of rising numbers of property owners in St. Catharines unable to pay their property tax bills have prompted one city councillor to take action
- COMMENTS 13
- LIKES 149
- VIEWS 160