Taxation

Practice
New proposed mandatory tax planning reporting obligations under the Canadian Income Tax Act
Amendments to the new rules were made in August 2022 and are likely to become law says Canadian accountant and tax lawyer David J Rotfleisch
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Practice
Barrs v The Queen: Taxpayer relief under S.220(3.1)
Canadian accountant and tax lawyer David J Rotfleisch on a Federal Court of Appeal case involving a CRA's review officer's failure to engage with a request for equitable treatment
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- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.09.18: More EY, UCP race, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.09.04: New luxury, pop sales taxes, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.08.28: ESG standards, tax code solutions and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
Indigenous people pay taxes: Demythologizing the Indian Act tax exemption
Most Indigenous people in Canada pay tax. Do they get the same level of service?
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- VIEWS 160

Business
The Big Four oilsands companies’ influence threatens Alberta democracy, argues political scientist
A close look at the revenue and tax paid by the Big Four oil producers in Alberta
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- VIEWS 160

Profession
Sunday News Roundup 22.08.21: Early tax change warnings and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
MNR v Zhao: CRA collection action when there are reasonable grounds for delay
Canadian accountant and tax lawyer David J Rotfleisch on the Canada Revenue Agency’s successful jeopardy order in a high-profile BC real estate case
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.08.14: DST, WFH, CRA and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part II
Allan Lanthier: The OECD rules were developed by committee after committee and compromise after compromise, and it shows
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Thought Leaders
The United States has rejected the OECD minimum tax. Canada should as well – Part I
Allan Lanthier: We should not hamstring our job creators at the precise time when our giant competitor to the south has rejected the tax
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- VIEWS 160

Practice
"Not Authentic" CERS claims result in jeopardy order
A recent Federal Court decision shows the benefits of a submission letter in CRA jeopardy cases
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- VIEWS 160

Practice
Expert witness perils in SR&ED appeals
Stevan Novoselac of Gowling WLG on practical considerations for resolving SR&ED appeals, in light of a recent decision by the Federal Court of Appeal
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Tax pipeline planning: A Canadian tax lawyer's guide and case study
A pipeline plan is a tool used to avoid paying tax on dividends to pay tax on capital gains explains David J Rotfleisch
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- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.07.24: Tech taxes, Portapique, CPA seller’s market, and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.07.17: Cheating, acquisitions, software and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
GST/HST input tax credit claims: Does the supporting documentation need to be issued by the supplier?
Jean-Guillaume Shooner of Stikeman Elliott on a recent decision by the Tax Court of Canada that recognizes the benefits of electronic record-keeping
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
FCA overturns Tax Court's decision because the CRA's evidence was about the taxpayer’s spouse
Canadian accountant and tax lawyer David J. Rotfleisch on the Khanna v The Queen decision by the Federal Court of Appeal, which overturned a Tax Court ruling
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
Sunday News Roundup 22.07.10: Rogers outage, Paletta FCA tax case and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Profession
The Queen v Paletta – The legal test for business income
Tax lawyer and accountant David J. Rotfleisch on the CRA's successful appeal of a Tax Court of Canada ruling regarding foreign currency trading
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- LIKES 149
- VIEWS 160

Thought Leaders
Corporation tax: Why plans to set a global rate are too complicated and need a new approach
The multilateral plan for a global minimum corporate tax is too complex to work. The OECD should adopt minilateralism instead
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- VIEWS 160

Profession
Sunday News Roundup 22.07.03: Recission, recession, ethics cheating and more Canadian accounting news
Wrapping up the odds and ends from the past week in Canadian accounting news
- COMMENTS 13
- LIKES 149
- VIEWS 160

Practice
Canada's top court decides against equitable rescission in Collins Family Trust
Supreme Court decision marks loss of important remedy against unjust and onerous taxation, say tax law experts from Davies Ward Phillips & Vineberg LLP
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- VIEWS 160

Practice
Zvilna v. The Queen: Director's liability for unpaid taxes, a note of caution to directors
Tax lawyer and accountant David J. Rotfleisch on the successful appeal of a director’s liability assessment before the Tax Court of Canada
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- VIEWS 160