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When Negligent Documentation Triggers A Decade-Late Reassessment, Penalties, And Shareholder Liability: Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173)
In Les Éléments Chauffants Tempora Inc. v. The King (2025 TCC 173), the Tax Court of Canada addressed a critical issue affecting corporate taxpayers who rely on SR&ED tax credits: when can the Canada Revenue Agency (CRA) reassess a corporation outside the normal tax reassessment period?
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
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