Taxation

Practice

When does a CRA tax audit become a criminal tax investigation?

Canadian tax lawyer and accountant David J. Rotfleisch looks at the "Jarvis Standard" and the case of Softcom Solutions
Practice

The CRA's pursuit of real estate data goes south of the border

Lost tax revenue in the real estate sector has been a key issue for the CRA, say David Piccolo and Jessica Bishara of TaxChambers LLP in Toronto.
Practice

Should a Canadian taxpayer seek judicial review?

The Canada Revenue Agency must provide reasons to taxpayers for their decisions, says the Federal Court of Canada
Practice

Tax fraud contrary to the Income Tax Act, the Excise Tax Act and the Criminal Code

Canadian tax lawyer and accountant David Rotfleisch looks at Regina V Reynolds
Practice

When can a Canadian taxpayer seek punitive damage from the CRA?

Tax lawyer and accountant David Rotfleisch looks at the Quebec Court of Appeal case of Ludmer c. Attorney General of Canada
Practice

CRA Operational Update: Ten Things You Need To Know

A CRA status update on tax controversy and dispute resolution from Stevan Novoselac and John Sorensen of Gowling WLG
Practice

Tax Court update on getting back to business – top ten takeaways

An update on the reopening of the Tax Court of Canada, by Stevan Novoselac and John Sorensen of Gowling WLG
Practice

The Tax Court Of Canada's new fast track settlement conference system, post the COVID-19 pandemic

Tax lawyer and accountant David Rotfleisch looks at the ramifications of trying to clear the Tax Court's backlog of cases
Practice

Do Swiss banks owe your accounting clients money?

Clock is ticking for investors who held Swiss bank accounts to claim reimbursements of retrocessions deemed illegal
Thought Leaders

How to build a better Canada after COVID-19: Transform CERB into a basic annual income program

Most proposals for a basic annual income rest on a negative income tax, says Canadian economist Gregory C. Mason
Practice

Income tax reassessment periods – proposed changes

Aasim Hirji and Christopher Ellett of Moodys Tax Law are concerned about Bill C-17, the Time Limits and Other Periods Act (COVID-19)
Practice

A Canadian tax lawyer's perspective of tax audits of COVID-19 tax fraud claims

The government will be looking out for those attempting to abuse the system, says David Rotfleisch
Practice

Duque V. The Queen: Analysis and comments on director's liability

David Rotfleisch on how the 2020 Federal Court of Appeal decision clarifies tax law for directors challenging an underlying assessment
Practice

The plan to reopen the Tax Court and the new fast track settlement conference system

Neil Bass and Josh Kumar of Aird & Berlis look at the Tax Court of Canada's new Fast Track Settlement Conference System
Business

Will CRA pursue directors for deferred GST/HST?

Directors should take steps to maximize their ability to successfully invoke the due diligence defence in regards to GST/HST remittance deferral
Practice

The taxpayer's onus of proof in tax litigation: A Canadian tax lawyer's analysis

Tax lawyer and accountant David Rotfleisch looks at the case law for taxpayers challenging the Canada Revenue Agency
Practice

Income splitting with family members

Prescribed rate loans and other tips for reducing taxes, by Gergely Hegedus and Keith Hennel of Dentons’ Edmonton Tax group
Business

Here's a radical idea: Slash or temporarily eliminate business taxes if you truly want to juice the economy

Ottawa should stop picking business sector winners and losers says Aaron Wudrick of the Canadian Taxpayers Federation
Practice

Tax residence of Canadian airline pilots: No simple answer

Tax Court cases illustrate subtlety of determining tax residence
Profession

A fond look back at the last Tax Court of Canada case

Two months have passed since the last court decision was published
Practice

Civil penalties for third-party tax advisors

Ploughman v The Queen and its implications for Canadian accountants
Thought Leaders

CEWS forms for COVID-19 relief will lead to tax fraud, fuel cash economy

Those who don’t remember tax history are doomed to repeat it, says David Rotfleisch
Profession

Tax Court of Canada to prioritize sittings for summer reopening

17-point prioritization plan detailed by Chief Justice Eugene Rossiter
Profession

Tax Court of Canada presents summer reopening pandemic scenarios

Chief Justice Eugene Rossiter lays out plans, procedures for summer hearings
Profession

Accounting Principles: Part I

Vern Krishna of TaxChambers LLP explains the language of the world of finance and taxation in part one of a series