Taxation
Thought Leaders
Carbon pricing may be overrated, if history is any indication
History proves radical technological change can be achieved by state intervention
Practice
The case of Muir v The Queen
Tax Court of Canada allows appeal over a section 160 assessment by the CRA
Practice
A sad story about Mr. X. from country Y
Canadians are deemed guilty in an unfair tax system, says Tax Lawyer Dale Barrett
Practice
Hamad v. The Queen
Canadian tax lawyer and accountant David Rotfleisch on due diligence In director liability for taxes
Thought Leaders
France-US skirmish over Amazon digital tax
Shows why the century-old international tax system is broken, says Professor Ruth Mason
Practice
Paletta et al v. the Queen, case study
Was a big Hollywood movie investment deal just make-believe?
Practice
20 tax audit triggers
The more risk factors a taxpayer has, the greater the odds of being audited
Business
No Canadians detained in Central American tax evasion bust
Canada Revenue Agency to review files for Canadian connections
Practice
A Tale Of Two Taxpayers: Parts I and II
The Tax Court is not a court of equity, says Tax Lawyer Dale Barrett
Business
Tax Law Analysis: Recent CRA guideline regarding cryptocurrency
Tax laywer and accountant David J. Rotfleisch on how the CRA sees cryptocurrencies
Practice
Bakorp Management: A milestone case for Canadian income tax law
Part I, Bakorp Management Ltd. v. Her Majesty The Queen: Choice of venue matters
Practice
I lost my battle with the CRA, but I won the war
Taxpayers often lose at the objection stage, says Tax Lawyer Dale Barrett
Practice
Friedman: The conflict between CRA civil audits and the Canadian Charter
David Rotfleisch looks at Canada (National Revenue) v. Friedman
Thought Leaders
Canada: A brief overview of tax history
Canadian calls for tax reform have been met with minimal success
Thought Leaders
The nature of taxes
Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
Thought Leaders
Tax Reform: Less talk and more action, please
Ultimately, all tax law is a compromise of competing values, says Vern Krishna
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