A misinterpretation of section 116 of the Income Tax Act in a BC real estate case

Sole practitioners, small firms will benefit most from deadline extensions

The CRA's stated positions will result in a chill on tax practitioners' advice to their clients, says Stephen Sweeney of Miller Thomson

How two brothers came under the scrutiny of the Tax Court of Canada

Canadian tax policy has become a hotbed of new ideas, writes Margaret O'Sullivan

The Tax Court of Canada case Abreo v. The Queen

Allan Lanthier on the OECD's proposal to limit excessive debt leveraging

History proves radical technological change can be achieved by state intervention

Tax Court of Canada allows appeal over a section 160 assessment by the CRA

Canadians are deemed guilty in an unfair tax system, says Tax Lawyer Dale Barrett

Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes

Shows why the century-old international tax system is broken, says Professor Ruth Mason

Was a big Hollywood movie investment deal just make-believe?

The more risk factors a taxpayer has, the greater the odds of being audited

Canada Revenue Agency to review files for Canadian connections

The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett

Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies

Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters

Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett

David Rotfleisch looks at Canada (National Revenue) v. Friedman

Canadian calls for tax reform have been met with minimal success

Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada

Ultimately, all tax law is a compromise of competing values, says Vern Krishna

Three examples as an introduction to Canadian tax issues involving agency

The primary issue for condo flippers is categorization, says David Rotfleisch