Taxation

Business

Election 2019: The "Netflix Tax" May Be Hiding In Plain Sight

The Netflix tax has proved to be the ultimate public policy Rorschach Test, says Stephen Zolf
Thought Leaders

The economic illusions of the Canadian election

Party platforms should reflect some modicum of economic literacy, says Gregory C. Mason
Practice

A caution to Canadian tax planners: Eyeball Networks Inc. v The Queen

A Butterfly reorganization might trigger derivative tax liability
Practice

Supreme Court of Canada dismisses Samaroo CRA appeal

End of controversial tax case disappoints Canadian accountants
Practice

Notice Of Assessment: Should You Pay In Advance?

A recent court ruling provides guidance, says Jonathan Éthier of law firm Spiegel Sohmer.
Thought Leaders

How multinationals continue to avoid paying hundreds of billions of dollars in tax

New research says countries losing US$125b in tax revenue
Practice

Moore v. The Queen: Taxpayer Relief, T1135

Taxpayers may mitigate late filing penalties in some circumstances
Thought Leaders

What election tax promises will mean for your wallet

None of the tax tinkering represents bold policy, says Economist Gregory C. Mason
Practice

A taxpayer need not answer questions during a CRA tax audit

The CRA's response to a Federal Court Of Appeal decision
Practice

Recent tightening of the Voluntary Disclosures Program

The Canada Revenue Agency's VDP and the Gauthier decision
Practice

Proposed changes to foreign affiliate dumping rules

Individuals, trusts and estates may now be caught
Profession

Let’s bring some common sense to the estate freeze debate

Allan Lanthier, FCPA, FCA, responds to recent estate freeze critiques