Taxation
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
Taxation
Insight: Treaties impacting on taxation
A primer from David Rotfleisch on bilateral tax agreements
Practice
Why taxpayers cannot rely on advice from the CRA
Taxpayer reassessed for acting on information given to him by the CRA
Management
Director dodges vicarious tax liability by proving resignation
Singh v The Queen (2019 TCC 120)
Practice
Election & Taxation: Minority is the new majority
Three things everyone needs to know about the 2019 federal election