Taxation

Practice

A Tale Of Two Taxpayers: Parts I and II

The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
Business

Tax Law Analysis: Recent CRA guideline regarding cryptocurrency

Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
Practice

Bakorp Management: A milestone case for Canadian income tax law

Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
Practice

I lost my battle with the CRA, but I won the war

Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
Practice

Friedman: The conflict between CRA civil audits and the Canadian Charter

David Rotfleisch looks at Canada (National Revenue) v. Friedman
Thought Leaders

Canada: A brief overview of tax history

Canadian calls for tax reform have been met with minimal success
Thought Leaders

The nature of taxes

Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
Thought Leaders

Tax Reform: Less talk and more action, please

Ultimately, all tax law is a compromise of competing values, says Vern Krishna
Profession

Canadian tax issues involving the concept of agency

Three examples as an introduction to Canadian tax issues involving agency
Business

The tax implications of condo flipping

The primary issue for condo flippers is categorization, says David Rotfleisch
Practice

Why successful investors should worry about the CRA coming after their TFSAs

Stevan Novoselac and Reea Galeano of Gowling WLG on warrants
Taxation

Rectification strikes back: B.C. Court Of Appeal allows rectification of tax mistake

BC Court of Appeal upholds rectification of miscalculated capital dividend account