Taxation
Practice
How to use BVI or other offshore non-CCPCs to save tax on investment income
Canadian tax lawyer and accountant David Rotfleisch the risks (and rewards) of the British Virgin Islands tax avoidance strategy
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- VIEWS 160
Profession
Sunday News Roundup 22.02.20: Emergency Act, crypto accounting lawsuit, cutting taxes and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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- VIEWS 160
Business
You Can Hide … But CRA Will Find You
Timothy Dunn of Minden Gross LLP on why the CRA may be coming after lenders, creditors and owners of struggling businesses
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- VIEWS 160
Thought Leaders
Twelve rules that protect the tax collector
Taxpayers have minimal procedural rights says Vern Krishna of TaxChambers LLP
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- VIEWS 160
Profession
Sunday News Roundup 22.02.06: O’Toole accounting, tax hawks, schwing and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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- LIKES 149
- VIEWS 160
Thought Leaders
The Robillard decision: The uncertain world of death and taxes
Allan Lanthier on confusion in surplus stripping and the post-mortem pipeline, due to a recent Tax Court of Canada decision
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- VIEWS 160
Practice
A Canadian tax lawyer's perspective on income tax statute-barred periods
David J Rotfleisch on the timing legalities of reassessments
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- VIEWS 160
Practice
A Canadian tax lawyer's perspective on Tax Court of Canada minutes of settlement vs. consent to judgment
David J Rotfleisch on settling a dispute prior to a hearing in Tax Court
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- VIEWS 160
Practice
Avoiding the pitfalls of partnerships when making SR&ED claims
Partnerships participating in the SR&ED program may find the process to be significantly more complex compared with normal corporations
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- VIEWS 160
Business
Sunday News Roundup 22.01.23: Omicron blues, green taxation, anti-vax tax, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Thought Leaders
The latest Canadian tax scam has a Caribbean flavour
Allan Lanthier looks at the BVI Switch tax avoidance scheme used by wealthy Canadians and what action could be taken by the federal finance minister
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- LIKES 149
- VIEWS 160
Thought Leaders
The irony behind Québec’s proposed health tax
Fred O'Riordan, National Leader of Tax Policy at EY Canada, on whether Quebec's health tax on the unvaccinated can "move the needle"
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- VIEWS 160
Practice
RRSP double taxation from overcontribution
Tax lawyer and accountant David J Rotfleisch on double taxation and relief
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- VIEWS 160
Practice
Reeves v the Queen & applicability of the GST/HST new housing rebate
Tax lawyer and accountant David J Rotfleisch on why a homebuyer was denied the new housing rebate by the Tax Court of Canada
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- LIKES 149
- VIEWS 160
Thought Leaders
Alta Energy: Has the GAAR become toothless? – Part II
In part two of his two-part series, Allan Lanthier highlights areas of the Supreme Court's Alta Energy decision that are open to vigorous debate
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- VIEWS 160
Thought Leaders
Alta Energy: Has the GAAR become toothless? – Part I
In part one of a two-part series, Allan Lanthier looks at the details of the Alta Energy tax avoidance decision by the Supreme Court of Canada
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- LIKES 149
- VIEWS 160
Thought Leaders
The Canadian Taxpayers Federation’s politics are anti-Indigenous — so why do media outlets still quote them?
Canadian journalists should be wary of groups like the CTF, says Sociology Professor Kyle Willmott
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- VIEWS 160
Management
Using losses in a corporate group: An overview of loss consolidation
Brian Nichols and Kelsey Horning of GSNH on loss consolidation arrangements
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- VIEWS 160
Profession
Sunday News Roundup 21.12.12: Fiscal anchors, full of beans, Alta opinions, and more
Wrapping up the odds and ends in this week’s Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160
Practice
Tax Court rules that gift of shares of a private corporation to a foundation was ineligible for a charitable tax credit
Tax lawyer and accountant David J Rotfleisch on gifting non-qualifying securities such as a promissory note to a registered charity
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- VIEWS 160
Thought Leaders
CRA applying GAAR for outside/inside ACB misalignment on 55(3)(a) transactions
In the final part of a three-part series, Doug S. Ewens and Kenneth Keung of Moodys Tax Law ask whether the CRA is over-reaching on the scope of the GAAR
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- VIEWS 160
Thought Leaders
Our response to the CRA's position on creditor-proofing reorganizations – part 2 (a case study)
A three-part series from Doug S. Ewens and Kenneth Keung of Moodys Tax Law
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- VIEWS 160
Practice
What can a taxpayer do if a CRA decision letter is unclear?
Canadian accountant and tax lawyer David J Rotfleisch on a recent Federal Court decision against Canada Revenue Agency
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- VIEWS 160
Practice
When to file (and when not to file) a service complaint against the CRA
Pierre Alary of Gowling WLG on factors that support the filing of a service complaint as part of an ongoing tax dispute
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- VIEWS 160
Practice
Pandora Papers: More smoke than fire? CRA VDP operations manual: Top 10 takeaways
Stevan Novoselac and John A. Sorensen of Gowling WLG on the nuances of the CRA's VDP Operations Manual
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- VIEWS 160