Taxation
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
Practice
Corporate amalgamation deemed an avoidance transaction
David J. Rotfleisch looks at Birchcliff Energy Ltd. v. The Queen
Practice
Misrepresentation of business expenses exposes taxpayer to reassessment beyond normal reassessment period
Strum v. The Queen 2019 TCC 167
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