Taxation
Thought Leaders
What’s missing from the Davos agenda: taxing the rich
New polling shows that taxing the wealthy maintains majority support, even among the wealthy themselves. That should be reflected in international priorities
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Practice
Case Commentary: HMK v. Quebecor Inc – Federal Court Of Appeal rejects GAAR challenge to using strategy of business losses
The FCA decision reaffirmed that tax efficiency alone does not equate to abuse under GAAR, explains Canadian tax lawyer and accountant David J Rotfleisch
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Business
CEO pay at record highs as workers struggle to make ends meet: report
To reign in some of the wage disparity, a report from the Canadian Centre for Policy Alternatives offers two solutions: a millionaire tax and a wealth tax
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Practice
How to deduct "loss leaders," other outrageous promotional expenses on your Canadian business taxes
What Canadian tax rules apply to the deductibility of promotional expenses? Lessons from a $3.2 million giant bluefin sale and Japan's ‘Tuna King’ of sushi
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Municipal
Ontario: Province urged to close funding gaps as York Region faces mounting pressures
As provincial contributions fail to keep pace with growing needs, York Region warns of larger program costs shifted onto the municipal property tax base
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Practice
Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections
The Tax Court of Canada’s decision in Ng v. The King used a four-step legal test for mailing, explains Canadian tax lawyer and accountant David J Rotfleisch
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Practice
Christian charities see spike in revocations for serious violations in 2025
Sometimes people think their sector is being persecuted or highlighted and that's not really the case, says CCCC spokesperson, who takes no issue with CRA
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Practice
Saskatchewan: Increases in tax credits and affordability measures
Tax credits aimed at helping with affordability are also increasing including the Low Income Tax Credit, the Disability Tax Credit and supplement and more
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Thought Leaders
Canada: Tax reform or tax collection?
Tax reform has received a lot of attention recently, without addressing the thorny issue of tax collection or enforcement, asserts Philip Maguire, CPA, CA
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Practice
When CRA reassesses you beyond the normal period for tax shelters for charitable donations
Canadian tax lawyer and accountant David J Rotfleisch explains how a taxpayer involved in a leveraged donation scheme won in Tax Court against the CRA
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Practice
Case Study: Canada v. Hutchison Whampoa Luxembourg Holdings S.A.R.L.
The Federal Court of Appeal decision involving Husky Energy, Barbcos and Luxcos withholding tax is problematic says Lorne Saltman of Gardiner Roberts LLP
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Thought Leaders
Billionaires with $1 salaries ― and other legal tax dodges the ultrawealthy use to keep their riches
People who earn a lot through their job, from doctors to executives, are carrying the largest taxation burden, alongside lower-wage workers, says Ray Madoff
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Practice
Case Commentary: Rotfleisch v. Canada – Filing an objection does not stop the alleged tax owing from accumulating interest
Canadian tax lawyer and accountant David J Rotfleisch looks at a Federal Court of Canada decision in a case going back to 2004 in which he was the applicant
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Business
Drop-off in renewable projects will deprive MD of major tax revenues
Alberta’s moratorium on renewable projects has created a hangover effect for municipal districts that received the benefit of steady tax revenue for years
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Business
While residents struggle, Peel Region proposes massive tax hike
Difficult to understand need for 80% increase in Peel police budget over five years, say property taxpayers representing Brampton, Caledon, and Mississauga
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Practice
Tax evasion, tax compliance, and actual tax collection compared: Italy is worse, while Canada is improving
Italy relies on broad tax amnesty schemes to recover lost revenue; the Canada Revenue Agency prefers the structured, ongoing voluntary disclosure program
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Business
BC towns fight pipeline tax break that would gut municipal budgets
Proposed changes to taxes paid by oil companies would mean $100 more in property tax for every man, woman and child in towns along BC pipeline routes
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Practice
Concerns about overseas work cited as status revoked for two religious charities
According to the Canada Revenue Agency, the tax status of the two charities was revoked due to practices in Israel and the Democratic Republic of the Congo
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Practice
The same but different — The types of dividends and their impact on taxes
Misclassifying the kind of dividend you declare can quickly land you in hot water with the CRA, explain Alex Shchukin and Mariem Naem of Devry Smith Frank LLP
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Practice
Poor record-keeping sinks two Canadian charities
Evangelical World Outreach of Canada of Winnipeg and Mazel Charity Fund of North York both lost their charitable status despite 2020 CRA compliance letters
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Practice
British Columbia Court Of Appeal upholds additional transfer tax assessment in foreign entity trust case
Legal title matters more than beneficial ownership when it comes to BC’s additional transfer tax, say Cameron Funnell and Richard Baker of Watson Goepel
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Business
Carney’s industrial bet: Building Canada’s future while cutting the public service
Ambitious spending and sweeping strategies define the new budget but execution risks could turn a bold vision into a missed opportunity says Rachel Samson
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Practice
Recent Tax Court cases on ISC business expenses
John Bassindale and Daniel Zhang of Millar Kreklewetz look at two recent Tax Court cases involving multi-level marketing and independent sales contractors
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Practice
When late filing penalties apply under subsection 162(7), one's track record of respecting CRA filing deadlines matters
The recent Tax Court of Canada decision in Laurie v. the King highlights the narrow scope of the due diligence defence in regards to late-filed T1135 forms
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Business
Peel police board approves 9.9 per cent budget hike, one year after passing an unprecedented $144M spending increase
Residents and local leaders in Mississauga are again raising affordability concerns over property taxes as Peel Police Services budget hike goes to Council
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