Taxation

Practice
Analysis: Tax litigants may amend their arguments during a trial
Canadian tax lawyer and accountant David J Rotfleisch analyzes Canada v. Pomeroy Acquireco
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Thought Leaders
Will the OECD eliminate corporate tax avoidance? We’ll see
Allan Lanthier analyzes the most sweeping overhaul of global tax rules in more than a century
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- VIEWS 160

Thought Leaders
Pandora Papers: “It’s time to pursue lawyers and accountants who enable tax evasion” – offshore tax expert Q&A
Professor Ronan Palan on the repercussions of the Pandora Papers
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- LIKES 149
- VIEWS 160

Practice
Canadian income tax - proposed First Home Savings Account
David J Rotfleisch on the Liberals' proposed tax favoured savings account
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- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 21.10.10: Pandora Papers, global tax deal, elephant tails, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Paid millions to hide trillions: Pandora Papers expose financial crime enablers, too
Greater transparency and accountability is needed says University of Ottawa accounting professor Marc Tassé, CPA, CA
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- LIKES 149
- VIEWS 160

Practice
Dale et al. v the Queen – Timing on issue of shares in Section 85 rollover
Tax lawyer and accountant David J. Rotfleisch on a successful appeal of a Tax Court decision
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- LIKES 149
- VIEWS 160

Practice
Tax topics we're thinking about this fall
MaryAnne Loney of McLennan Ross LLP on opportunities and risks in the current tax landscape
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- LIKES 149
- VIEWS 160

Practice
Electing out of spousal rollover on death
Toronto Tax Lawyer and Accountant David J Rotfleisch explains when, with proper estate planning, it is possible to achieve a substantially better tax outcome
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- LIKES 149
- VIEWS 160

Practice
When will the Tax Court of Canada resume in-person sittings?
Some notable decisions recently announced from videoconference hearings
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- LIKES 149
- VIEWS 160

Profession
Friday News Roundup 21.09.03: Big Four jabs, CRA secrets, minimum taxes, wealth taxes and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Tax clearance certificates can be beneficial but may also trigger scrutiny from the Canada Revenue Agency. Canadian tax lawyer and accountant David J Rotfleisch explains
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- LIKES 149
- VIEWS 160

Practice
Voluntary Disclosure Applications: Canadian Tax Lawyer's Guide
Canadian tax lawyer and accountant David Rotfleisch looks at a recent Federal Court ruling on voluntary disclosure (4053893 Canada Inc.)
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- LIKES 149
- VIEWS 160

Business
Friday News Roundup 21.08.13: CRA errors, Xero, Freshbooks, record low insolvencies and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
The general anti-avoidance rule and family surplus strips
Allan Lanthier on why the Deans Knight court decision should cause HNW individuals to pause before engaging in aggressive surplus stripping through intergenerational wealth transfers
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- LIKES 149
- VIEWS 160

Thought Leaders
Is the principal residence an endangered species?
The federal government is desperate for money, says Vern Krishna. Tax increases will follow a Liberal majority government
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- LIKES 149
- VIEWS 160

Practice
Tax Court won't uphold gross-negligence penalties: Taxpayer not aware of accountant errors
Canadian tax lawyer and accountant David Rotfleisch explains the case of Frank-Fort Construction in the Tax Court of Canada
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- LIKES 149
- VIEWS 160

Profession
Friday News Roundup 21.07.23: A tax haven in Ottawa, CPAB & CM2.0 consultations, tax complaints and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Alberta Court rejects CRA's duty of care to taxpayers
David Rotfleisch explains the Signal Hill Manufacturing case and duty of care
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- LIKES 149
- VIEWS 160

Profession
Friday News Roundup 21.07.09: Bill C-208 fallout, tax canyons, tennis tax avoidance and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Tax relief for family business transfers: A legislative fiasco – Part II
In part two of a two-part series, Allan Lanthier outlines the strategy for legislative repeal and predicts what lies ahead for Bill C-208
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Tax relief for family business transfers: A legislative fiasco – Part I
Bill C-208 has handed tax avoiders a new surplus stripping scheme on a silver platter explains tax expert Allan Lanthier in a two-part series
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Friday News Roundup 21.07.02: Bill C-208, DST opinions, CHRP calculator and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
New opportunities for intergenerational transfers of businesses after enactment of Canada’s Bill C-208
Any transfer of a family business must be structured correctly to avoid re-assessment by the CRA, says Canadian tax lawyer and accountant David Rotfleisch
- COMMENTS 13
- LIKES 149
- VIEWS 160

Business
Taxing the Internet: An overview of Canada's approach to taxing the digital economy
Braek Urquhart and Elizabeth Egberts of BLG on the current patchwork of provincial and federal digital services tax rules
- COMMENTS 13
- LIKES 149
- VIEWS 160