Profession

Practice

Professional corporations and income for child support – Guidance from the BC Court Of Appeal

Chantal M. Cattermole of Clark Wilson LLP on a case involving competing income assessments prepared by two Canadian accountants
Business

WE Charity demise shows why trust, transparency are so critical for NGOs

Most NGOs fund their operations from taxpayer dollars, says accounting doctoral candidate Nelson Duenas
Profession

Friday News Roundup 20.09.25: Leafs losses, Ex-CPA jailed, tax judge named, snow washing and more

Wrapping up the odds and ends in this week’s Canadian accounting news
Practice

Rogers Enterprises (2015) Inc. v The Queen

Beware the tax trap of GAAR, says tax lawyer and accountant David Rotfleisch
Business

Canadian accountants lack economic optimism, reports CPA Canada Business Monitor

But CPAs in senior leadership positions show surprising business optimism
Profession

Friday News Roundup 20.09.18: Tax Court complaints, audit quality, ZBB and more

Wrapping up the odds and ends in this week’s Canadian accounting news
Practice

Here comes the CEWS audits

Practitioners are now seeing the first CRA "small-scale" CEWS audits say Kenneth Keung and Kim G C Moody of Moodys Tax
Technology

How ScanSnap helps accountants work from home

Remote work is here to stay. A document scanner is essential hardware
Thought Leaders

The throne speech: Fiscal prudes are fretting about the wrong issues

Finance public policy professor Marc-Andre Pigeon says much of government debt is simply accounting entries
Practice

Changes to the Canadian principal residence exemption – part two

Kim G C Moody provides an update to the principal residence exemption conversation
Profession

Friday News Roundup 20.09.11: Hotel New CFE, CRA shocks woman, and sustainable stuff

Wrapping up the odds and ends in this week’s Canadian accounting news
Business

What will be the impact of the WE Charity scandal on the Canadian charity sector?

A longform article by charity sector lawyer Mark Blumberg on the We Charity, its governance and for-profit activities
Thought Leaders

The throne speech must blaze a bold new path — including imposing a wealth tax

The pandemic has laid bare the consequences of a gilded age of tax avoidance
Practice

Changes coming to the Canadian principal residence exemption?

The time for change might be ripe says Kim G C Moody of Moodys Tax Law LLP
Profession

Third party penalties under the Income Tax Act

Why the landmark 2015 Guindon decision by the Supreme Court of Canada matters to Canadian accountants
Profession

What does IES 8 mean for smaller Canadian accounting firms?

Bridget Noonan, CPA, CA on how to ensure compliance with International Education Standard 8
Practice

Reconsidering Consideration – TCC concludes funding attracts HST in CanLII v The Queen

Bobby Solhi and Braek Urquhart of BLG on the CanLII sales tax implications for non-profit organizations
Practice

Director's liability and the Income Tax Act statutory limitation

Tax lawyer and accountant David Rotfleisch looks at Soulliere v The Queen
Profession

Friday News Roundup 20.08.28: Chinese audit opacity, Sage practice report, ex-CPA fraud

Wrapping up the odds and ends in this week’s Canadian accounting news
Taxation

Me Too defeats You Too in Tax Court

The Penate decision by the Tax Court of Canada is welcome awareness of racial and gender discrimination, says Claire M.C. Kennedy and Anu Nijhawan of Bennett Jones LLP
Practice

Planning to Maximize the Capital Dividend Account — Part III

The third and final part of a three-part series, "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses," by Michael Goldberg of Minden Gross LLP
Practice

Are tax free savings account swap transactions legitimate?

In Louie v Canada, a Canada Revenue Agency cross-appeal was allowed
Practice

R. v. Scholz — A Canadian tax lawyer analysis of document forging and tax fraud

David Rotfleisch provides analysis of falsely claiming GST/HST rebates
Business

Editorial: Morneau out, Freeland in as Trudeau cuts his losses

To many Canadian accountants, Morneau would be an ideal, high net worth client
Practice

How to help clients avoid grant penalties in SR&ED claims

When a client wins grant funding, it can have a dramatic impact on their claim