Tax Assistance

Rotfleisch & Samulovitch PC will soon be celebrating its 30th anniversary as a tax and corporate law boutique firm.  Founding lawyer, David Rotfleisch is an expert in the realm of income tax law. You might say that income tax is David’s passion for he is not only a Canadian tax lawyer, he is a chartered professional accountant. The tax law firm focuses on income tax planning and will structure tax free reorganizations or rollovers and implement them. By understanding tax planning and how the Income Tax Act works, our tax litigation lawyers are better able to handle income tax and GST/HST litigation, fighting CRA at all levels from audit through the Tax Court and Federal Court of Canada, and we have brought a leave application to the Supreme Court of Canada. 

Our Canadian law firm has helped start-up businesses, resident and non-resident business owners and corporations with their corporate and income tax affairs, and over the years, have  assisted numerous corporations and individuals with simple and complex income tax, GST  and will and estate planning matters as well as tax amnesty and tax litigation issues.

ADVICE CENTRE CONTENT
Rotfleisch Samulovitch PC is one of Canada's premier boutique tax law firms. Its website, taxpage.com, has a large database of original Canadian tax articles. Founding tax lawyer David J Rotfleisch, JD, CA, CPA, frequently appears in print, radio and television. Their tax lawyers deal with CRA auditors and collectors on a daily basis and carry out tax planning as well.
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Rotfleisch & Samulovitch P.C.
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Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content What Is The EFILE Program? Eligibility, Requirements, Obligations, And Revoking Of Registration: A Guide For Accountants & Tax Preparers
Practice Guide
Content Tax Debt In Canada: Bankruptcy, Consumer Proposals, Uncollected Taxes, And The CRA’s Approach
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content Case Commentary: The King v. Csak – Why Filing A Waiver For A Tax Reassessment Must Be Done Within The Normal Reassessment Period—or The Waiver Will Be Invalid
Practice Guide
Content Case Commentary: Onischuk v. The King – Tax Court Rules Cannot Override CRA’s Statutory Requirements
Practice Guide
Content Canadian Court Saves Widow From The CRA’s $100,000 Derivative Tax Assessment: A Widow Is Not A "Spouse”: Enns V Canada, 2025 FCA 14
Practice Guide
Content Case Commentary: Yadgar v. The King – When Trusting Your Accountant 100% Is Not An Acceptable Defense In The Tax Court Of Canada
Practice Guide
Content Who Has More Enforcement Powers? Comparing The Canada Revenue Agency (CRA) And The U.K. Tax Authority (HMRC)
Practice Guide
Content Automatic Tax Filing For Canadian Taxpayers, Called SimpleFile, Coming In Spring 2025: Update From An Expert Canadian Tax Lawyer
Practice Guide
Content Canadian Businesses Will Receive All Their Mail From The Canada Revenue Agency (CRA) Via The Online Portal Starting In Spring 2025: How Canadian Taxpayers And Businesses Need To Prepare
Practice Guide
Content Taxpayer’s Failure To Review Her Tax Return Contributed To Negligence, Tax Court Of Canada Finds
Practice Guide
Content What Are A Taxpayer’s Rights During An Access To Information And Privacy (ATIP) Request For Their Own Tax Records? Canadian Tax Lawyer Explains
Practice Guide
Content Can CRA Issue An Assessment And Immediately Collect GST/HST? Yes, Even During An Audit
Practice Guide
Content Fang v. AGC: Fail To Check Your CRA Online Account? Don't Know CRA's Procedures? You Could Owe Significant Tax
Practice Guide
Content Can CRA Collect Tax On Your Foreign Assets? Yes, Tax Collection Assistance Provisions Exist Between Canada And Other Countries, Canadian Tax Lawyer Explains
Practice Guide
Content Case Commentary: The Supreme Court Denies Income Tax Exemption To Conscientious Objectors Of Abortion (Norejko v. The King)
Practice Guide
Content Canada Revenue Agency’s Real Estate Tax Audits Yield $2.7B In Additional Tax, Penalties
Practice Guide
Content Complaints Continue From Canadian Taxpayers About Excessive CRA Wait Times – Despite $400 Million Boost In Funding - Are Spurring A New Probe From The Auditor General
Practice Guide
Content Taxpayer Avoids $72,000 In Derivative Tax Liability Because The CRA Failed To Prove That Her Husband Owed The Underlying Tax: Vasilkioti V The King, 2024 TCC 101
Practice Guide
Content Do You Have Tax Debts To CRA? Here Are 4 Situations When Taxpayer Relief May Be Possible
Practice Guide
Content How Lower Income Individuals Can Receive Valuable Tax Benefits By Using CRA's New Free SimpleFile Program A Canadian Tax Lawyer Explains
Practice Guide
Content Are CRA Publications Clear And Understandable? Can Canadian Taxpayers Trust The Information Provided?
Practice Guide
Content Case Commentary: Pitfalls When Paying Shareholder Dividends – Schonberger v. HMK, Section 160 Of The Income Tax Act
Practice Guide
Content Tax Court Of Canada Rejects The CRA’s Attempt To Apply Gross-Negligence Penalties In Statute-Barred Years: Fuhr, Et Al v The King, 2024 TCC 43
Practice Guide
Content What To Do When CRA Refuses Taxpayer Relief – A Canadian Tax Lawyer’s Case Commentary On Maverick v HMK, 2023 FC 1728
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Canada Emergency Wage Subsidy Claims Audits And Appeals
Practice Guide
Content Case Commentary Cassidy v Canada: Using ‘Extraordinary Circumstances,’ CRA’s Delays, Inability To Pay, Or Financial Hardship When Seeking Taxpayer Relief
Practice Guide
Content Case Commentary: Csak v The King 2024 TCC – Transfers Of Property While Owing Taxes To The CRA (Tax Court Finds Both 1988 And 1989 Reassessments Of Maria Csak Statue-Barred)
Practice Guide
Content Taxpayer Sidesteps Gross-Negligence Penalties And $90,000 In Taxable Income Because Tax Year Was Statute-Barred: Abbass v The King, 2023 TCC 169
Practice Guide
Content Case Commentary: Director Held Personally Liable For Unremitted And Uncollected GST/HST, 'Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Practice Guide
Content Do I Have To Submit To An Oral Interview During A Tax Audit? Canadian Tax Lawyer Explains CRA’s Policy
Practice Guide
Content Made A Mistake On Your Tax Return? Here’s How To Change Your Canadian Tax Return Through The Tax Objections Process
Practice Guide
Content A Canadian Tax Lawyer Explains Why The ATIP Process Is Critical To Preparing For Tax Disputes With CRA
Practice Guide
Content Benefits Of Paperless Processing For Taxpayers: Lessons For The Canada Revenue Agency (CRA) From Recent Initiatives Of The Internal Revenue Service (IRS)
Practice Guide
Content Tax Fraud And Tax Evasion In The Same Case: A Rotfleisch & Samulovitch Analysis Of Regina V Reynolds – Violations Of The Income Tax Act, Excise Tax Act, And Criminal Code Of Canada
Practice Guide
Content Are CRA Publications Clear And Easy To Understand? Can Canadian Taxpayers Trust Information In CRA Publications?
Practice Guide
Content Canadian Taxpayers Must Respond To CRA About Assessments, Reassessments, Confirmations By The Deadline: Oliveira v. The King, 2023 TCC
Practice Guide
Content CRA’s Ex Parte Jeopardy Order Application Must Provide Full And Frank Disclosure: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Vendor Avoids Liability Selling To Tax-Motivated Arm's-Length Buyer
Practice Guide
Content CRA To Introduce New Automatic Tax Filing System As Many Canadians Miss Out On Benefits
Practice Guide
Content Canadian Shopify Merchants Beware: The Canada Revenue Agency Is Coming
Practice Guide
Content Have Personal Tax Debt That Is More Than 10 Years Old? You May Not Have To Pay CRA, for Tax Debt Over 10 Years Old
Practice Guide
Content Can’t Pay Your Taxes? A Primer On When CRA Grants Taxpayer Relief (TPR) On Penalties, Interest
Practice Guide
Content When CRA Reassessed A Taxpayer’s Tax Returns Beyond The Normal Reassessment Period: Goldhar v The King, 2023 TCC 30
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Federal Court Granted CRA Access To Big Box Store’s Client Lists That May Uncover Tax Fraud And Evasion: Guidance From A Canadian Tax Lawyer On CRA’s Power To Compel Third Parties To Disclose Information
Practice Guide
Content Statute-Barred Tax Years And The Canada Revenue Agency’s Powers To Reassess Tax Years: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Choptiany Et. Al. v The King, 2022 TCC 112: The Tax Court Of Canada Issues Scathing Rebuke Of CRA’s “Outrageously Misleading And Inappropriate” Litigation Tactics In Tax Dispute Involving Gross-Negligence Penalties
Practice Guide
Content 6075420 Canada Inc. v M.N.R.: A Canadian Tax Lawyer’s Guidance On Reassessment Limitation Periods
Practice Guide
Content Oddi v CRA: Guidance From A Canadian Tax Lawyer Regarding CRA’s Collection Misconduct
Practice Guide
Content MNR v Zhao – Guidance From A Canadian Tax Lawyer On The Canada Revenue Agency’s Collection Action When There Are Reasonable Grounds For Delay
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Director Hit With Vicarious Tax Liability: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Federal Court Of Appeal Overturns Tax Court’s Decision And Vacates Gross-Negligence Penalties Because The Canada Revenue Agency’s Evidence Was Exclusively About The Taxpayer’s Spouse: Khanna v The Queen, 2022 FCA 84 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Zvilna v. Canada: Director’s Liability For Unpaid Taxes: A Canadian Tax Lawyer’s Note Of Caution To Directors
Practice Guide
Content Canadian Tax Trap: Dividends From A Corporation With Tax Debts Leads To Derivative Tax Liability: Kufsky V The Queen, 2019 TCC 254 – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer Guide To Third-Party Tax Liabilities Under Section 160 And Section 325
Practice Guide
Content Tax Lawyer Analysis: CRA’s Broad Powers To Compel Third Party Information Under Section 231.2 Is Not Without Limits
Practice Guide
Content Victoria Moshinsky-Helm v Minister Of National Revenue – Guidance From A Canadian Tax Lawyer On Judicial Review Of A CRA Decision Regarding Former Spouse’s Income Records
Practice Guide
Content A Canadian Tax Lawyer’s Guide On Net Worth Assessments
Practice Guide
Content Tax Lawyer Guide To Filing Notice Of Objection And Extension Of Time Application
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Income Tax Statute-Barred Periods
Practice Guide
Content What Can A Taxpayer Do If A CRA Decision Letter Is Unclear?
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Gross Negligence Penalties And Net Worth Tax Audits
Practice Guide
Content Proper Canadian Tax Guidance Saves Taxpayer $100,000 – Canadian Tax Lawyer Case Study
Practice Guide
Content Amending Your Tax Returns Beyond Past The Normal Tax Reassessment Period – A Toronto Tax Lawyer Commentary On 1594418 Ontario Inc. v MNR
Practice Guide
Content CRA Compelling Disclosure Vs Anonymous Taxpayers Affirmed By Court
Practice Guide
Content Tax Court Won’t Uphold Gross-Negligence Penalties: Taxpayer Not Aware Of Accountant Errors
Practice Guide
Content CRA’s Represent A Client (RAC) Service: Canadian Tax Lawyer’s Guide
Practice Guide
Content The Tax Court Of Canada Sheds Light On Derivative Tax Liability For Trusts And Trustees Under Section 160 Of The Income Tax Act: Goldman v The Queen, 2021 TCC 13 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Repeated Failure To File Income Tax Penalty
Practice Guide
Content Upward Adjustments For Tax Notices Of Objection
Practice Guide
Content Tax Court: No Penalty For Tax Return Filed Without Person's Knowledge
Practice Guide
Content Why File Tax Returns: Canadian Tax Lawyer’s Guidance
Practice Guide
Content Penalties vs. Taxes
Practice Guide
Content CRA Remission Guide
Practice Guide
Content Canada Revenue Agency Users Locked Out Of Their My Account
Practice Guide
Content Judicial Review Of Remission Order Meleca v AGC
Practice Guide
Content Arbitrary Tax Assessments And Derivative Tax Liability
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Eyeball Networks Inc. Butterfly Reorganization & 160(1)
Practice Guide
Content Director’s Liability Limitation Period
Practice Guide
Content Access To Information And Privacy Act
Practice Guide
Content Deyab v The Queen – Successfully Challenging Gross Negligence Penalties
Practice Guide
Content Indirect Tax Audit Methods
Practice Guide
Content Tax-Audit Loss Carryovers Exceeding $200,000
Practice Guide
Content Section 160 Brown v The Queen
Practice Guide
Content Yorkwest Plumbing Supply Inc. v The Queen – Valuing Inventory
Practice Guide
Content Tax Remission Order
Practice Guide
Content Temporary Labour Agencies
Practice Guide
Content Business Tax Audit
Practice Guide
Content Tax Audit Attention To Staffing Agencies
Practice Guide
Content Repeated Failure To Report Income Tax Penalty
Practice Guide
Content Harrison v MNR Collections Limitation Period
Practice Guide
Content Search Warrant
Practice Guide
Content B.T. Céramiques inc., et al. v. Québec Revenue Agency
Practice Guide
Content Tax Instalment Payments
Practice Guide
Content When Taxpayer’s CRA Accounts Are Breached in Cyberattacks
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Third Party Penalties Guindon v R
Practice Guide
Content Double Derivative Tax Liability Queen v Colitto
Practice Guide
Content Bayer - Document Production During A Transfer Pricing Audit
Practice Guide
Content Criminal Tax Investigation Softcom v. AGC
Practice Guide
Content National Policy For Saying Sorry To Taxpayers
Practice Guide
Content Brown v The Queen – Subsection 160(1)
Practice Guide
Content CRA Tax Audit U.S. Real Estate Transactions
Practice Guide
Content Punitive Damage From The CRA Ludmer
Practice Guide
Content Tax Audits Of COVID-19
Practice Guide
Content Covid-19 Pandemic – Tax Limitation Periods To Be Extended
Practice Guide
Content Duque v. The Queen And Director Liability
Practice Guide
Content Ploughman v The Queen-Civil Penalties For Third-Party Tax Advisors
Practice Guide
Content Objecting To Amend Your Tax Return
Practice Guide
Content Appeals By Large Corporations
Practice Guide
Content The Queen v Colitto – Clarity To Directors’ Liability
Practice Guide
Content AGC v. Valero Energy Inc CRA Power To Require Information
Practice Guide
Content Revera Long Term Care Inc. - Normal Reassessment Period
Practice Guide
Content Scott v The Queen - Cancelled Arrears Interest
Practice Guide
Content Gurpal Saini Challenging the Net-Worth Method of Assessment
Practice Guide
Content Equity, Deadline And When CRA Is At Fault Dutka v. The Queen
Practice Guide
Content Section 160 Case Study Analysis
Practice Guide
Content Why To File Your Taxes
Practice Guide
Content White v. The Queen
Practice Guide
Content Deadlines For Notice Of Objections
Practice Guide
Content 1074022 B.C. Ltd. v. Li – Misinterpretation Of Section 116
Practice Guide
Content Scott v Queen
Practice Guide
Content Muir v Queen
Practice Guide
Content 6075240 Canada Inc. v MNR And The Normal Reassessment Period
Practice Guide
Content CRA’s Civil Audits And The Canadian Charter In The Case Of Freidman
Practice Guide
Content Singh v R
Practice Guide
Content Colitto
Practice Guide
Content The CRA's Response To Federal Court Of Appeal's Decision That A Taxpayer Need Not Answer Questions During A CRA Tax Audit – A Canadian Tax Lawyer's Analysis
Practice Guide
Content Waiving The Right Of Objection Or Appeal: Tax Lawyer Case Review – Abdalla v The Queen
Practice Guide
Content MNR v Cameco
Practice Guide
Content Case Comment – Glatt v Canada
Practice Guide
Content Canada (National Revenue) v Atlas Tube Canada
Practice Guide
Content Henson Trusts
Practice Guide
Content Section 160 Third Party Liability
Practice Guide
Content Glazer v. Canada
Practice Guide
Content Payroll Failure To Submit
Practice Guide
Content Payroll Failure To Withold
Practice Guide
Content Income Tax Gross Negligence Penalties
Practice Guide
Content Third-Party Advisor Penalties
Practice Guide
Content Section 160 & Bare Trusts Article
Practice Guide
Content Auditor General’s Report On CRA
Practice Guide
Content GST/HST Gross Negligence Penalties
Practice Guide
Content Indirect Income Verification
Practice Guide
Content Truong v R
Practice Guide
Content Do Transfers To Agents Invoke Vicarious Tax Liability Under Section 160? A Canadian Tax Lawyer’s Analysis
Practice Guide
Content De Facto Directorship – Directors’ Liability For Tax — Toronto Tax Lawyer Analysis
Practice Guide
Content Ceasing To Be A Director – Directors’ Liability For Tax – Toronto Tax Lawyer Analysis
Practice Guide
Content Important Income Tax Deadlines For Canadians: Tax Returns, Tax Payments, Objections, And Appeals — A Canadian Tax Lawyer’s Tax Guide
Practice Guide
Content Sulochana Shantakumar v. Attorney General Of Canada 2018 FC 677 – Case Comment By A Toronto Tax Lawyer On Taxpayer Relief Application
Practice Guide
Content Federal Court Upholds the Canada Revenue Agency’s Audit Powers in the Face of Charter Challenge: Campbell v Attorney General of Canada, 2018 FC 683
Practice Guide
Content Taxpayers Succeed in claim of Malicious Prosecution against the CRA: Samaroo v. Canada
Practice Guide
Content Taxpayers Succeed in claim of Malicious Prosecution against the CRA: Samaroo v. Canada
Practice Guide
Content CRA Super Priority for Source Deduction and GST/HST Tax Assessments
Practice Guide
Content Sarmadi v. Canada — Credibility in Tax Law Cases
Practice Guide
Content CRA Announces Postal Code Tax Audit Project
Practice Guide
Content CRA Income Tax Penalties – Failure to File Tax Returns Electronically Penalties
Practice Guide
Content Ministry of National Revenue v Cameco Corporation – Limitations on CRA Tax Audit Powers
Practice Guide
Content CRA's approach to Taxpayer Relief for Penalties and Interest Since Bozzer
Practice Guide
Content Claiming Expenses Without Supporting Tax Documentation
Practice Guide
Content CRA Garnishments: Requirements to Pay Tax
Practice Guide
Content Central Springs Limited – Limitations on CRA Collections Abilities
Practice Guide
Content Canada V. Chriss – Directors Tax Liability Defences
Practice Guide
Content Tax Refunds: Corporate Tax Credits from Closed Tax Years - Re-Appropriation of Amounts
Practice Guide
Content Application for Tax Remission Order
Practice Guide
Content Unfiled Tax Returns and Arbitrary Tax Assessments
Practice Guide
Content BP Canada Energy Company v. Canada (National Revenue) – FCA Decision
Practice Guide
Content Challenging Underlying Debt on Derivative Income Tax and GST/HST Assessments
Practice Guide
Content CRA Tax Collections Policies Update to IC98-1R6
Practice Guide
Content CRA new rules for Interest Relief based on Bozzer Case
Practice Guide
Content Improvements coming to income tax Notice of Objection process: CRA review by the Auditor General of Canada
Practice Guide
Content Daley v. Canada (Attorney General) – 2016 FC 1154 – Judicial Review of Privacy Commissioner Findings
Practice Guide
Content CRA Crackdown on Unreported Income from BC Real Estate
Practice Guide
Content CRA Tax Audit of Building Contractor Unreported Income
Practice Guide
Content Private Campgrounds Tax Audits
Practice Guide
Content Relationship of Tax Audit and Tax Collection
Practice Guide
Content The Importance of Access to Information and Privacy Requests in Tax Appeals
Practice Guide
Content Protocol Between the Appeals and Audit Branches at CRA
Practice Guide
Content CRA Tax Return Statistics for the 2016 Personal Tax-Filing Season
Practice Guide
Content Recent Fiscal Arbitrators Gross Negligence Penalty Appeals
Practice Guide
Content Net Worth Audit and Assessment
Practice Guide
Content Income Tax Audit: Ultimate Practical Tax Lawyer Secrets to Tax Audit Survival
Practice Guide
Content ConocoPhillips Canada Resources Corp v MNR – s. 220(2.1) & Notice of Objection – Case Comment
Practice Guide
Content CRA Duty to Assess with Due Dispatch
Practice Guide
Content Canadian Taxpayer Rights: Toronto Income Tax Lawyer Analysis
Practice Guide
Content Canada Revenue Agency and the Private Law Duty of Care to Taxpayers
Practice Guide
Content Extension of time to file Notice of Objection
Practice Guide
Content Director's Liability
Practice Guide
Content Taxpayer Relief (Fairness) Application
Practice Guide
Content Tax Appeals - Notices of Objection to Fight Tax Assessments (Income Tax and GST/HST)
Practice Guide
Content Access to Information and Privacy (ATIP) for Income Tax Disputes
Practice Guide
Content CRA Collections – How to deal with your Tax Debt
Practice Guide
Content CRA’s Ability to Collect Taxpayer Debts From Third-Parties
Practice Guide
Content CRA Jeopardy or Collection Orders
Practice Guide
Content Tax Audit Assistance
Practice Guide
Content Victoria Moshinsky-Helm v Minister Of National Revenue – Guidance From A Canadian Tax Lawyer On Judicial Review Of A CRA Decision Regarding Former Spouse’s Income Records
Practice Guide
Content Proper Canadian Tax Guidance Saves Taxpayer $100,000 – Canadian Tax Lawyer Case Study
Practice Guide
Content ConocoPhillips Canada Resources Corp v MNR – s. 220(2.1) & Notice of Objection – Case Comment
Practice Guide
Content Amending Your Tax Returns Beyond Past The Normal Tax Reassessment Period – A Toronto Tax Lawyer Commentary On 1594418 Ontario Inc. v MNR
Practice Guide
Content Unfiled Tax Returns and Arbitrary Tax Assessments
Practice Guide
Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content What Are A Taxpayer’s Rights During An Access To Information And Privacy (ATIP) Request For Their Own Tax Records? Canadian Tax Lawyer Explains
Practice Guide
Content Canada Revenue Agency’s Real Estate Tax Audits Yield $2.7B In Additional Tax, Penalties
Practice Guide
Content Case Commentary Cassidy v Canada: Using ‘Extraordinary Circumstances,’ CRA’s Delays, Inability To Pay, Or Financial Hardship When Seeking Taxpayer Relief
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Canada Emergency Wage Subsidy Claims Audits And Appeals
Practice Guide
Content Do I Have To Submit To An Oral Interview During A Tax Audit? Canadian Tax Lawyer Explains CRA’s Policy
Practice Guide
Content A Canadian Tax Lawyer Explains Why The ATIP Process Is Critical To Preparing For Tax Disputes With CRA
Practice Guide
Content Tax Lawyer Analysis: CRA’s Broad Powers To Compel Third Party Information Under Section 231.2 Is Not Without Limits
Practice Guide
Content Proper Canadian Tax Guidance Saves Taxpayer $100,000 – Canadian Tax Lawyer Case Study
Practice Guide
Content Access To Information And Privacy Act
Practice Guide
Content Indirect Tax Audit Methods
Practice Guide
Content Tax-Audit Loss Carryovers Exceeding $200,000
Practice Guide
Content Temporary Labour Agencies
Practice Guide
Content Business Tax Audit
Practice Guide
Content Search Warrant
Practice Guide
Content B.T. Céramiques inc., et al. v. Québec Revenue Agency
Practice Guide
Content Bayer - Document Production During A Transfer Pricing Audit
Practice Guide
Content Criminal Tax Investigation Softcom v. AGC
Practice Guide
Content CRA Tax Audit U.S. Real Estate Transactions
Practice Guide
Content Gurpal Saini Challenging the Net-Worth Method of Assessment
Practice Guide
Content CRA’s Civil Audits And The Canadian Charter In The Case Of Freidman
Practice Guide
Content MNR v Cameco
Practice Guide
Content Case Comment – Glatt v Canada
Practice Guide
Content Canada (National Revenue) v Atlas Tube Canada
Practice Guide
Content Henson Trusts
Practice Guide
Content Payroll Failure To Withold
Practice Guide
Content Indirect Income Verification
Practice Guide
Content Truong v R
Practice Guide
Content Federal Court Upholds the Canada Revenue Agency’s Audit Powers in the Face of Charter Challenge: Campbell v Attorney General of Canada, 2018 FC 683
Practice Guide
Content Sarmadi v. Canada — Credibility in Tax Law Cases
Practice Guide
Content CRA Announces Postal Code Tax Audit Project
Practice Guide
Content Ministry of National Revenue v Cameco Corporation – Limitations on CRA Tax Audit Powers
Practice Guide
Content Claiming Expenses Without Supporting Tax Documentation
Practice Guide
Content BP Canada Energy Company v. Canada (National Revenue) – FCA Decision
Practice Guide
Content Challenging Underlying Debt on Derivative Income Tax and GST/HST Assessments
Practice Guide
Content CRA Crackdown on Unreported Income from BC Real Estate
Practice Guide
Content CRA Tax Audit of Building Contractor Unreported Income
Practice Guide
Content Private Campgrounds Tax Audits
Practice Guide
Content Relationship of Tax Audit and Tax Collection
Practice Guide
Content Net Worth Audit and Assessment
Practice Guide
Content Income Tax Audit: Ultimate Practical Tax Lawyer Secrets to Tax Audit Survival
Practice Guide
Content Access to Information and Privacy (ATIP) for Income Tax Disputes
Practice Guide
Content Tax Audit Assistance
Practice Guide
Content Tax Debt In Canada: Bankruptcy, Consumer Proposals, Uncollected Taxes, And The CRA’s Approach
Practice Guide
Content Canadian Court Saves Widow From The CRA’s $100,000 Derivative Tax Assessment: A Widow Is Not A "Spouse”: Enns V Canada, 2025 FCA 14
Practice Guide
Content Who Has More Enforcement Powers? Comparing The Canada Revenue Agency (CRA) And The U.K. Tax Authority (HMRC)
Practice Guide
Content Can CRA Issue An Assessment And Immediately Collect GST/HST? Yes, Even During An Audit
Practice Guide
Content Can CRA Collect Tax On Your Foreign Assets? Yes, Tax Collection Assistance Provisions Exist Between Canada And Other Countries, Canadian Tax Lawyer Explains
Practice Guide
Content Taxpayer Avoids $72,000 In Derivative Tax Liability Because The CRA Failed To Prove That Her Husband Owed The Underlying Tax: Vasilkioti V The King, 2024 TCC 101
Practice Guide
Content Do You Have Tax Debts To CRA? Here Are 4 Situations When Taxpayer Relief May Be Possible
Practice Guide
Content Case Commentary: Pitfalls When Paying Shareholder Dividends – Schonberger v. HMK, Section 160 Of The Income Tax Act
Practice Guide
Content What To Do When CRA Refuses Taxpayer Relief – A Canadian Tax Lawyer’s Case Commentary On Maverick v HMK, 2023 FC 1728
Practice Guide
Content Case Commentary: Csak v The King 2024 TCC – Transfers Of Property While Owing Taxes To The CRA (Tax Court Finds Both 1988 And 1989 Reassessments Of Maria Csak Statue-Barred)
Practice Guide
Content Taxpayer Sidesteps Gross-Negligence Penalties And $90,000 In Taxable Income Because Tax Year Was Statute-Barred: Abbass v The King, 2023 TCC 169
Practice Guide
Content Tax Fraud And Tax Evasion In The Same Case: A Rotfleisch & Samulovitch Analysis Of Regina V Reynolds – Violations Of The Income Tax Act, Excise Tax Act, And Criminal Code Of Canada
Practice Guide
Content CRA’s Ex Parte Jeopardy Order Application Must Provide Full And Frank Disclosure: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Have Personal Tax Debt That Is More Than 10 Years Old? You May Not Have To Pay CRA, for Tax Debt Over 10 Years Old
Practice Guide
Content Can’t Pay Your Taxes? A Primer On When CRA Grants Taxpayer Relief (TPR) On Penalties, Interest
Practice Guide
Content Statute-Barred Tax Years And The Canada Revenue Agency’s Powers To Reassess Tax Years: A Canadian Tax Lawyer’s Guide
Practice Guide
Content 6075420 Canada Inc. v M.N.R.: A Canadian Tax Lawyer’s Guidance On Reassessment Limitation Periods
Practice Guide
Content Oddi v CRA: Guidance From A Canadian Tax Lawyer Regarding CRA’s Collection Misconduct
Practice Guide
Content MNR v Zhao – Guidance From A Canadian Tax Lawyer On The Canada Revenue Agency’s Collection Action When There Are Reasonable Grounds For Delay
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Director Hit With Vicarious Tax Liability: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Zvilna v. Canada: Director’s Liability For Unpaid Taxes: A Canadian Tax Lawyer’s Note Of Caution To Directors
Practice Guide
Content Canadian Tax Trap: Dividends From A Corporation With Tax Debts Leads To Derivative Tax Liability: Kufsky V The Queen, 2019 TCC 254 – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer Guide To Third-Party Tax Liabilities Under Section 160 And Section 325
Practice Guide
Content The Tax Court Of Canada Sheds Light On Derivative Tax Liability For Trusts And Trustees Under Section 160 Of The Income Tax Act: Goldman v The Queen, 2021 TCC 13 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Eyeball Networks Inc. Butterfly Reorganization & 160(1)
Practice Guide
Content Director’s Liability Limitation Period
Practice Guide
Content Section 160 Brown v The Queen
Practice Guide
Content Harrison v MNR Collections Limitation Period
Practice Guide
Content Tax Instalment Payments
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Double Derivative Tax Liability Queen v Colitto
Practice Guide
Content Brown v The Queen – Subsection 160(1)
Practice Guide
Content Duque v. The Queen And Director Liability
Practice Guide
Content The Queen v Colitto – Clarity To Directors’ Liability
Practice Guide
Content Scott v The Queen - Cancelled Arrears Interest
Practice Guide
Content Section 160 Case Study Analysis
Practice Guide
Content White v. The Queen
Practice Guide
Content 1074022 B.C. Ltd. v. Li – Misinterpretation Of Section 116
Practice Guide
Content Scott v Queen
Practice Guide
Content Muir v Queen
Practice Guide
Content Singh v R
Practice Guide
Content Colitto
Practice Guide
Content Case Comment – Glatt v Canada
Practice Guide
Content Section 160 Third Party Liability
Practice Guide
Content Glazer v. Canada
Practice Guide
Content Payroll Failure To Submit
Practice Guide
Content Section 160 & Bare Trusts Article
Practice Guide
Content Do Transfers To Agents Invoke Vicarious Tax Liability Under Section 160? A Canadian Tax Lawyer’s Analysis
Practice Guide
Content De Facto Directorship – Directors’ Liability For Tax — Toronto Tax Lawyer Analysis
Practice Guide
Content Ceasing To Be A Director – Directors’ Liability For Tax – Toronto Tax Lawyer Analysis
Practice Guide
Content CRA Super Priority for Source Deduction and GST/HST Tax Assessments
Practice Guide
Content CRA's approach to Taxpayer Relief for Penalties and Interest Since Bozzer
Practice Guide
Content CRA Garnishments: Requirements to Pay Tax
Practice Guide
Content Central Springs Limited – Limitations on CRA Collections Abilities
Practice Guide
Content Canada V. Chriss – Directors Tax Liability Defences
Practice Guide
Content Tax Refunds: Corporate Tax Credits from Closed Tax Years - Re-Appropriation of Amounts
Practice Guide
Content Challenging Underlying Debt on Derivative Income Tax and GST/HST Assessments
Practice Guide
Content CRA Tax Collections Policies Update to IC98-1R6
Practice Guide
Content CRA new rules for Interest Relief based on Bozzer Case
Practice Guide
Content Relationship of Tax Audit and Tax Collection
Practice Guide
Content Director's Liability
Practice Guide
Content Taxpayer Relief (Fairness) Application
Practice Guide
Content CRA Collections – How to deal with your Tax Debt
Practice Guide
Content CRA’s Ability to Collect Taxpayer Debts From Third-Parties
Practice Guide
Content CRA Jeopardy or Collection Orders
Practice Guide
Content Protocol Between the Appeals and Audit Branches at CRA
Practice Guide
Content Canadian Businesses Will Receive All Their Mail From The Canada Revenue Agency (CRA) Via The Online Portal Starting In Spring 2025: How Canadian Taxpayers And Businesses Need To Prepare
Practice Guide
Content Fang v. AGC: Fail To Check Your CRA Online Account? Don't Know CRA's Procedures? You Could Owe Significant Tax
Practice Guide
Content Complaints Continue From Canadian Taxpayers About Excessive CRA Wait Times – Despite $400 Million Boost In Funding - Are Spurring A New Probe From The Auditor General
Practice Guide
Content CRA’s Represent A Client (RAC) Service: Canadian Tax Lawyer’s Guide
Practice Guide
Content Canada Revenue Agency and the Private Law Duty of Care to Taxpayers
Practice Guide
Content Canadian Shopify Merchants Beware: The Canada Revenue Agency Is Coming
Practice Guide
Content Federal Court Granted CRA Access To Big Box Store’s Client Lists That May Uncover Tax Fraud And Evasion: Guidance From A Canadian Tax Lawyer On CRA’s Power To Compel Third Parties To Disclose Information
Practice Guide
Content Tax Lawyer Analysis: CRA’s Broad Powers To Compel Third Party Information Under Section 231.2 Is Not Without Limits
Practice Guide
Content CRA Compelling Disclosure Vs Anonymous Taxpayers Affirmed By Court
Practice Guide
Content Bayer - Document Production During A Transfer Pricing Audit
Practice Guide
Content AGC v. Valero Energy Inc CRA Power To Require Information
Practice Guide
Content Are CRA Publications Clear And Understandable? Can Canadian Taxpayers Trust The Information Provided?
Practice Guide
Content Are CRA Publications Clear And Easy To Understand? Can Canadian Taxpayers Trust Information In CRA Publications?
Practice Guide
Content Case Commentary: Yadgar v. The King – When Trusting Your Accountant 100% Is Not An Acceptable Defense In The Tax Court Of Canada
Practice Guide
Content When CRA Reassessed A Taxpayer’s Tax Returns Beyond The Normal Reassessment Period: Goldhar v The King, 2023 TCC 30
Practice Guide
Content Choptiany Et. Al. v The King, 2022 TCC 112: The Tax Court Of Canada Issues Scathing Rebuke Of CRA’s “Outrageously Misleading And Inappropriate” Litigation Tactics In Tax Dispute Involving Gross-Negligence Penalties
Practice Guide
Content Federal Court Of Appeal Overturns Tax Court’s Decision And Vacates Gross-Negligence Penalties Because The Canada Revenue Agency’s Evidence Was Exclusively About The Taxpayer’s Spouse: Khanna v The Queen, 2022 FCA 84 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Gross Negligence Penalties And Net Worth Tax Audits
Practice Guide
Content Tax Court Won’t Uphold Gross-Negligence Penalties: Taxpayer Not Aware Of Accountant Errors
Practice Guide
Content Tax Court: No Penalty For Tax Return Filed Without Person's Knowledge
Practice Guide
Content Deyab v The Queen – Successfully Challenging Gross Negligence Penalties
Practice Guide
Content Income Tax Gross Negligence Penalties
Practice Guide
Content GST/HST Gross Negligence Penalties
Practice Guide
Content Application for Tax Remission Order
Practice Guide
Content Recent Fiscal Arbitrators Gross Negligence Penalty Appeals
Practice Guide
Content What Can A Taxpayer Do If A CRA Decision Letter Is Unclear?
Practice Guide
Content Yorkwest Plumbing Supply Inc. v The Queen – Valuing Inventory
Practice Guide
Content Indirect Income Verification
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Guide On Net Worth Assessments
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Gross Negligence Penalties And Net Worth Tax Audits
Practice Guide
Content Indirect Tax Audit Methods
Practice Guide
Content Gurpal Saini Challenging the Net-Worth Method of Assessment
Practice Guide
Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content Case Commentary: Onischuk v. The King – Tax Court Rules Cannot Override CRA’s Statutory Requirements
Practice Guide
Content Case Commentary Cassidy v Canada: Using ‘Extraordinary Circumstances,’ CRA’s Delays, Inability To Pay, Or Financial Hardship When Seeking Taxpayer Relief
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Canada Emergency Wage Subsidy Claims Audits And Appeals
Practice Guide
Content Made A Mistake On Your Tax Return? Here’s How To Change Your Canadian Tax Return Through The Tax Objections Process
Practice Guide
Content Tax Lawyer Guide To Filing Notice Of Objection And Extension Of Time Application
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Income Tax Statute-Barred Periods
Practice Guide
Content Proper Canadian Tax Guidance Saves Taxpayer $100,000 – Canadian Tax Lawyer Case Study
Practice Guide
Content Upward Adjustments For Tax Notices Of Objection
Practice Guide
Content Covid-19 Pandemic – Tax Limitation Periods To Be Extended
Practice Guide
Content Objecting To Amend Your Tax Return
Practice Guide
Content Appeals By Large Corporations
Practice Guide
Content Equity, Deadline And When CRA Is At Fault Dutka v. The Queen
Practice Guide
Content Why To File Your Taxes
Practice Guide
Content Deadlines For Notice Of Objections
Practice Guide
Content Improvements coming to income tax Notice of Objection process: CRA review by the Auditor General of Canada
Practice Guide
Content CRA Duty to Assess with Due Dispatch
Practice Guide
Content Extension of time to file Notice of Objection
Practice Guide
Content Tax Appeals - Notices of Objection to Fight Tax Assessments (Income Tax and GST/HST)
Practice Guide
Content Taxpayer’s Failure To Review Her Tax Return Contributed To Negligence, Tax Court Of Canada Finds
Practice Guide
Content Tax Court Of Canada Rejects The CRA’s Attempt To Apply Gross-Negligence Penalties In Statute-Barred Years: Fuhr, Et Al v The King, 2024 TCC 43
Practice Guide
Content Canadian Taxpayers Must Respond To CRA About Assessments, Reassessments, Confirmations By The Deadline: Oliveira v. The King, 2023 TCC
Practice Guide
Content Statute-Barred Tax Years And The Canada Revenue Agency’s Powers To Reassess Tax Years: A Canadian Tax Lawyer’s Guide
Practice Guide
Content 6075420 Canada Inc. v M.N.R.: A Canadian Tax Lawyer’s Guidance On Reassessment Limitation Periods
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Income Tax Statute-Barred Periods
Practice Guide
Content Proper Canadian Tax Guidance Saves Taxpayer $100,000 – Canadian Tax Lawyer Case Study
Practice Guide
Content Amending Your Tax Returns Beyond Past The Normal Tax Reassessment Period – A Toronto Tax Lawyer Commentary On 1594418 Ontario Inc. v MNR
Practice Guide
Content Deyab v The Queen – Successfully Challenging Gross Negligence Penalties
Practice Guide
Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content Taxpayer’s Failure To Review Her Tax Return Contributed To Negligence, Tax Court Of Canada Finds
Practice Guide
Content What Can A Taxpayer Do If A CRA Decision Letter Is Unclear?
Practice Guide
Content Upward Adjustments For Tax Notices Of Objection
Practice Guide
Content Arbitrary Tax Assessments And Derivative Tax Liability
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Appeals By Large Corporations
Practice Guide
Content Objecting To Amend Your Tax Return
Practice Guide
Content Revera Long Term Care Inc. - Normal Reassessment Period
Practice Guide
Content 6075240 Canada Inc. v MNR And The Normal Reassessment Period
Practice Guide
Content Amending Your Tax Returns Beyond Past The Normal Tax Reassessment Period – A Toronto Tax Lawyer Commentary On 1594418 Ontario Inc. v MNR
Practice Guide
Content Why File Tax Returns: Canadian Tax Lawyer’s Guidance
Practice Guide
Content Important Income Tax Deadlines For Canadians: Tax Returns, Tax Payments, Objections, And Appeals — A Canadian Tax Lawyer’s Tax Guide
Practice Guide
Content CRA Tax Return Statistics for the 2016 Personal Tax-Filing Season
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content Repeated Failure To File Income Tax Penalty
Practice Guide
Content Penalties vs. Taxes
Practice Guide
Content Tax Audit Attention To Staffing Agencies
Practice Guide
Content Repeated Failure To Report Income Tax Penalty
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Third Party Penalties Guindon v R
Practice Guide
Content Tax Audits Of COVID-19
Practice Guide
Content Ploughman v The Queen-Civil Penalties For Third-Party Tax Advisors
Practice Guide
Content Case Comment – Glatt v Canada
Practice Guide
Content Payroll Failure To Submit
Practice Guide
Content Payroll Failure To Withold
Practice Guide
Content Income Tax Gross Negligence Penalties
Practice Guide
Content Third-Party Advisor Penalties
Practice Guide
Content Sulochana Shantakumar v. Attorney General Of Canada 2018 FC 677 – Case Comment By A Toronto Tax Lawyer On Taxpayer Relief Application
Practice Guide
Content CRA Income Tax Penalties – Failure to File Tax Returns Electronically Penalties
Practice Guide
Content CRA Remission Guide
Practice Guide
Content Judicial Review Of Remission Order Meleca v AGC
Practice Guide
Content Tax Remission Order
Practice Guide
Content What Is The EFILE Program? Eligibility, Requirements, Obligations, And Revoking Of Registration: A Guide For Accountants & Tax Preparers
Practice Guide
Content Automatic Tax Filing For Canadian Taxpayers, Called SimpleFile, Coming In Spring 2025: Update From An Expert Canadian Tax Lawyer
Practice Guide
Content Case Commentary: The Supreme Court Denies Income Tax Exemption To Conscientious Objectors Of Abortion (Norejko v. The King)
Practice Guide
Content How Lower Income Individuals Can Receive Valuable Tax Benefits By Using CRA's New Free SimpleFile Program A Canadian Tax Lawyer Explains
Practice Guide
Content Benefits Of Paperless Processing For Taxpayers: Lessons For The Canada Revenue Agency (CRA) From Recent Initiatives Of The Internal Revenue Service (IRS)
Practice Guide
Content CRA To Introduce New Automatic Tax Filing System As Many Canadians Miss Out On Benefits
Practice Guide
Content Canada Revenue Agency Users Locked Out Of Their My Account
Practice Guide
Content When Taxpayer’s CRA Accounts Are Breached in Cyberattacks
Practice Guide
Content National Policy For Saying Sorry To Taxpayers
Practice Guide
Content Punitive Damage From The CRA Ludmer
Practice Guide
Content The CRA's Response To Federal Court Of Appeal's Decision That A Taxpayer Need Not Answer Questions During A CRA Tax Audit – A Canadian Tax Lawyer's Analysis
Practice Guide
Content MNR v Cameco
Practice Guide
Content Auditor General’s Report On CRA
Practice Guide
Content Taxpayers Succeed in claim of Malicious Prosecution against the CRA: Samaroo v. Canada
Practice Guide
Content Taxpayers Succeed in claim of Malicious Prosecution against the CRA: Samaroo v. Canada
Practice Guide
Content Daley v. Canada (Attorney General) – 2016 FC 1154 – Judicial Review of Privacy Commissioner Findings
Practice Guide
Content The Importance of Access to Information and Privacy Requests in Tax Appeals
Practice Guide
Content Canadian Taxpayer Rights: Toronto Income Tax Lawyer Analysis
Practice Guide
Content Case Commentary: Pitfalls When Paying Shareholder Dividends – Schonberger v. HMK, Section 160 Of The Income Tax Act
Practice Guide
Content Case Commentary: Director Held Personally Liable For Unremitted And Uncollected GST/HST, 'Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Practice Guide
Content Vendor Avoids Liability Selling To Tax-Motivated Arm's-Length Buyer
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Canadian Tax Trap: Dividends From A Corporation With Tax Debts Leads To Derivative Tax Liability: Kufsky V The Queen, 2019 TCC 254 – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer Guide To Third-Party Tax Liabilities Under Section 160 And Section 325
Practice Guide
Content The Tax Court Of Canada Sheds Light On Derivative Tax Liability For Trusts And Trustees Under Section 160 Of The Income Tax Act: Goldman v The Queen, 2021 TCC 13 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Eyeball Networks Inc. Butterfly Reorganization & 160(1)
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Arbitrary Tax Assessments And Derivative Tax Liability
Practice Guide
Content Section 160 Brown v The Queen
Practice Guide
Content Double Derivative Tax Liability Queen v Colitto
Practice Guide
Content Brown v The Queen – Subsection 160(1)
Practice Guide
Content Case Commentary: The King v. Csak – Why Filing A Waiver For A Tax Reassessment Must Be Done Within The Normal Reassessment Period—or The Waiver Will Be Invalid
Practice Guide
Content Waiving The Right Of Objection Or Appeal: Tax Lawyer Case Review – Abdalla v The Queen
Practice Guide
Content Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order’) Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne’eman Foundation Canada, 2024 FC 1932
Practice Guide
Content Comparing The Canadian Voluntary Disclosures Program To The Moroccan Tax Amnesty Program
Practice Guide
Content Case Comment: Uppal Estate v. The King, 2024-816(IT)G Upholds Procedural Fairness For Canadian Taxpayers In Tax Litigation With The CRA, Tax Court
Practice Guide
Content Case Commentary: Pyxis v. AGC – Rectification Order Does Not Replace Due Diligence, Poorly Drafted Agreements With Accountants
Practice Guide
Content When Can Canadian Taxpayers Apply To Reopen A Trial At The Federal Court Of Appeal (FCA) From The Tax Court Of Canada (TCC)? – Doostyar Et Al. v The King
Practice Guide
Content Case Commentary: Watts v The King, 2024 TCC 100 – Enhanced Costs Of Litigation
Practice Guide
Content When Can A Taxpayer Seek Relief From Penalties, Interest? A Canadian Tax Lawyer Explains CRA’s Taxpayer Relief Provisions
Practice Guide
Content A Canadian Tax Lawyer's View On How The CRA Becomes A Victim Of Its Own Incompetence
Practice Guide
Content Case Commentary: Onex Corporation v. Canada, 2024 FC 1247 –Subsections 220(2.1) And 220(3) Of The Income Tax Act Can Grant Relief From Tax Reassessment, Plus Filing Requirements
Practice Guide
Content Federal Court Grants Relief To Taxpayer Because CRA’s Processing Delays During Judicial Reviews: A Case Comment On Maloney V. Canada (Attorney General), 2024 FC 1474
Practice Guide
Content When Can The Federal Court Quash Abusive CRA Decisions To Assess Taxes: A Canadian Tax Lawyer Examines And Explains New 2024 Case Law
Practice Guide
Content Want To Appeal A CRA Tax Decision? Here Are The Process Steps For Tax Court Of Canada
Practice Guide
Content Do You Have Tax Debts To CRA? Here Are 4 Situations When Taxpayer Relief May Be Possible
Practice Guide
Content What Does Tax Court Decide? What Does Federal Court Decide? Supreme Court Clarifies Jurisdictions Through Recent Cases: Dow Chemical And Iris Technologies
Practice Guide
Content When Can Discovery Answers Of A Deceased Canadian Be Used Under Subsections 100(6)-(7) Of The Tax Court Of Canada Rules?
Practice Guide
Content Case Commentary: Paquet C. Le Roi – Reversing The Burden Of Proof From The Taxpayer To Canada Revenue Agency (CRA)
Practice Guide
Content What Is The Standard Of Review For Discretionary Decisions Of The CRA Appealed To The Federal Courts? A Canadian Tax Lawyer Explains
Practice Guide
Content CRA Cancels CERB, CRB Debts Of $246 Million Of Canadian Taxpayers Who Were Ineligible To Receive COVID-19 Benefits
Practice Guide
Content What To Do When CRA Refuses Taxpayer Relief – A Canadian Tax Lawyer’s Case Commentary On Maverick v HMK, 2023 FC 1728
Practice Guide
Content Case Commentary: CRA Violates Procedural Fairness For CERB/CRB Claims - Cameron v. Canada (Attorney General) – Judicial Review At Federal Court
Practice Guide
Content When Is It Worth Challenging The CRA’s Defective Tax-Court Pleadings? Reconciling The Federal Court Of Appeal’s Decisions In Preston And Adboss
Practice Guide
Content Taxpayers Must Articulate Reasons For Not Responding To Questions In Motions In Tax Court - Richard v Quigley: Powers Of CRA Series
Practice Guide
Content Canadian Taxpayers, Beware: The CRA Gets Away With Defective Pleadings During Tax Litigation
Practice Guide
Content Are “Hybrid Sales” Of Private Businesses Still A Viable Tax Planning Tool For Business Owners? A Case Comment On Foix v His Majesty The King, 2023 FCA 38
Practice Guide
Content Canadian Taxpayer Involved In A Bad Will Investment Scheme Granted Additional Relief On Accrued Interest From Canada Revenue Agency (CRA): Barrs V The Queen Et Al.
Practice Guide
Content Determining Eligibility Of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines And Explains Existing Case Law
Practice Guide
Content Standards Of Tax Statutes And Tax Caselaw Must Be Respected In Reply From CRA To Taxpayers, Tax Court Of Canada Rules
Practice Guide
Content Canadian Taxpayers Must Respond To CRA About Assessments, Reassessments, Confirmations By The Deadline: Oliveira v. The King, 2023 TCC
Practice Guide
Content Tax Settlement In Canadian Tax Litigation: Challenges For Canadian Taxpayers
Practice Guide
Content Burden Of Proof For Misrepresentation In Tax Reassessments Is High—And Rests With Canada Revenue Agency (CRA)
Practice Guide
Content Fighting With CRA? Pick The Right Forum For Tax Disputes: Federal Court Or Tax Court That Has Jurisdiction
Practice Guide
Content Can’t Pay Your Taxes? A Primer On When CRA Grants Taxpayer Relief (TPR) On Penalties, Interest
Practice Guide
Content Sweet v Canada: Federal Court Of Canada Certified Privacy Breach Class Action On Canada Revenue Agency; A Case Comment By An Expert Canadian Tax Lawyer
Practice Guide
Content Rectification Saves Taxpayers From Adverse Tax Consequences Arising From Drafting Error: Sleep Country Canada Holdings & Sleep Country Canada Inc v AGC, 2022 ONSC 6103 – A Canadian Tax-Litigation Lawyer’s Analysis
Practice Guide
Content Another Historical Development In Claiming Negligence Against The CRA: Myers v Canada (Attorney General), 2022 BCCA 160
Practice Guide
Content Preston Family Trust II v The Queen: Guidance From A Canadian Tax Lawyer Regarding Assumptions Of Facts In Replies To A Notice Of Appeal
Practice Guide
Content Barrs v The Queen: A Canadian Tax Lawyer’s Update On Taxpayer Relief Under S.220(3.1)
Practice Guide
Content A Tax Lawyer's Guide On Tax Court General Procedural Rule 58
Practice Guide
Content Tax Lawyer Guide To Filing Notice Of Objection And Extension Of Time Application
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Tax Court Of Canada Minutes Of Settlement Vs. Consent To Judgement
Practice Guide
Content What Can A Taxpayer Do If A CRA Decision Letter Is Unclear?
Practice Guide
Content Tax Litigants May Amend Their Arguments During A Trial – A Toronto Tax Lawyer Analysis Of The Queen v Pomeroy Acquireco Ltd
Practice Guide
Content Alberta Court Rejects CRA’s Duty Of Care To Taxpayers
Practice Guide
Content Rescission For Taxpayers: Canadian Tax Lawyer’s Guide
Practice Guide
Content Canada v BCS Group Business Services Inc. Represent Corporations In Tax Court
Practice Guide
Content Tax Court Discretion With Costs – Bank Of Montreal v The Queen
Practice Guide
Content Taxpayer Relief For Undue Hardship To The Employer
Practice Guide
Content Allstaff Inc. v AGC Taxpayer Relief
Practice Guide
Content Principled Settlement For Tax Litigation
Practice Guide
Content Barbe v AGC – Judicial Review
Practice Guide
Content Rectification Application – Mandel
Practice Guide
Content When Taxpayer’s CRA Accounts Are Breached in Cyberattacks
Practice Guide
Content Charitable Donations & Burden Of Proof - Eisbrenner
Practice Guide
Content Neyedly v. AG Judicial Review Of Tax Cases
Practice Guide
Content Judicial Review- Sangha v Canada (A.G.)
Practice Guide
Content Punitive Damage From The CRA Ludmer
Practice Guide
Content Tax Court New Fast Track Settlement Procedure
Practice Guide
Content Covid-19 Pandemic – Tax Limitation Periods To Be Extended
Practice Guide
Content Onus Of Proof In Tax Litigation
Practice Guide
Content TCC Preliminary Ruling Docket
Practice Guide
Content Gordon v Queen
Practice Guide
Content Bakorp Management Ltd. v. Her Majesty The Queen: Part I – Choice Of Venue Matters
Practice Guide
Content Equitable Rescission
Practice Guide
Content Subsection 152(9) Article
Practice Guide
Content Gordon et al v The Queen
Practice Guide
Content Crean v Canada - Rectification Article
Practice Guide
Content Truong v R
Practice Guide
Content Multiple Taxpayers Successfully Sue The CRA For Damages In Negligence: Ludmer Et Al C. Attorney General Of Canada
Practice Guide
Content Sulochana Shantakumar v. Attorney General Of Canada 2018 FC 677 – Case Comment By A Toronto Tax Lawyer On Taxpayer Relief Application
Practice Guide
Content Taxpayer Relief For Canadians Affected By Wildfires — A Canadian Tax Lawyer’s Analysis
Practice Guide
Content A Canadian Court Need Not Recognize A Foreign Court’s Rectification Order For It To Bind The Canada Revenue Agency: Canadian Forest Navigation Co. Ltd. v Canada, 2017 FCA 39
Practice Guide
Content Taxpayers Succeed in claim of Malicious Prosecution against the CRA: Samaroo v. Canada
Practice Guide
Content Canada (Attorney General) v. Fairmont Hotels Inc. – SCC Update on Tax Rectification
Practice Guide
Content Anderson v. Benson Trithardt Noren LLP – Update on Tax Rectification
Practice Guide
Content Burden of Proof at the Tax Court of Canada
Practice Guide
Content Canada Revenue Agency and the Private Law Duty of Care to Taxpayers
Practice Guide
Content Tax Court Appeals: Notice of Appeal
Practice Guide
Content Filing an Appeal with the Federal Court of Appeal
Practice Guide
Content Judicial Review of Discretionary Decisions by CRA
Practice Guide
Content Correcting Tax Planning Errors
Practice Guide
Content Rulings on CRA General Duty of Care a Positive Development
Practice Guide
Content CRA Jeopardy or Collection Orders
Practice Guide
Content Case Comment: Uppal Estate v. The King, 2024-816(IT)G Upholds Procedural Fairness For Canadian Taxpayers In Tax Litigation With The CRA, Tax Court
Practice Guide
Content When Can Canadian Taxpayers Apply To Reopen A Trial At The Federal Court Of Appeal (FCA) From The Tax Court Of Canada (TCC)? – Doostyar Et Al. v The King
Practice Guide
Content Case Commentary: Watts v The King, 2024 TCC 100 – Enhanced Costs Of Litigation
Practice Guide
Content Want To Appeal A CRA Tax Decision? Here Are The Process Steps For Tax Court Of Canada
Practice Guide
Content When Can Discovery Answers Of A Deceased Canadian Be Used Under Subsections 100(6)-(7) Of The Tax Court Of Canada Rules?
Practice Guide
Content Case Commentary: Paquet C. Le Roi – Reversing The Burden Of Proof From The Taxpayer To Canada Revenue Agency (CRA)
Practice Guide
Content When Is It Worth Challenging The CRA’s Defective Tax-Court Pleadings? Reconciling The Federal Court Of Appeal’s Decisions In Preston And Adboss
Practice Guide
Content Taxpayers Must Articulate Reasons For Not Responding To Questions In Motions In Tax Court - Richard v Quigley: Powers Of CRA Series
Practice Guide
Content Standards Of Tax Statutes And Tax Caselaw Must Be Respected In Reply From CRA To Taxpayers, Tax Court Of Canada Rules
Practice Guide
Content Canadian Taxpayers Must Respond To CRA About Assessments, Reassessments, Confirmations By The Deadline: Oliveira v. The King, 2023 TCC
Practice Guide
Content A Tax Lawyer's Guide On Tax Court General Procedural Rule 58
Practice Guide
Content Tax Lawyer Guide To Filing Notice Of Objection And Extension Of Time Application
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Tax Court Of Canada Minutes Of Settlement Vs. Consent To Judgement
Practice Guide
Content Tax Litigants May Amend Their Arguments During A Trial – A Toronto Tax Lawyer Analysis Of The Queen v Pomeroy Acquireco Ltd
Practice Guide
Content Canada v BCS Group Business Services Inc. Represent Corporations In Tax Court
Practice Guide
Content Tax Court Discretion With Costs – Bank Of Montreal v The Queen
Practice Guide
Content Tax Court New Fast Track Settlement Procedure
Practice Guide
Content Covid-19 Pandemic – Tax Limitation Periods To Be Extended
Practice Guide
Content Onus Of Proof In Tax Litigation
Practice Guide
Content TCC Preliminary Ruling Docket
Practice Guide
Content Tax Court Appeals: Notice of Appeal
Practice Guide
Content Case Commentary: Paquet C. Le Roi – Reversing The Burden Of Proof From The Taxpayer To Canada Revenue Agency (CRA)
Practice Guide
Content Canadian Taxpayers, Beware: The CRA Gets Away With Defective Pleadings During Tax Litigation
Practice Guide
Content Burden Of Proof For Misrepresentation In Tax Reassessments Is High—And Rests With Canada Revenue Agency (CRA)
Practice Guide
Content Preston Family Trust II v The Queen: Guidance From A Canadian Tax Lawyer Regarding Assumptions Of Facts In Replies To A Notice Of Appeal
Practice Guide
Content Charitable Donations & Burden Of Proof - Eisbrenner
Practice Guide
Content Onus Of Proof In Tax Litigation
Practice Guide
Content Burden of Proof at the Tax Court of Canada
Practice Guide
Content Sweet v Canada: Federal Court Of Canada Certified Privacy Breach Class Action On Canada Revenue Agency; A Case Comment By An Expert Canadian Tax Lawyer
Practice Guide
Content Are “Hybrid Sales” Of Private Businesses Still A Viable Tax Planning Tool For Business Owners? A Case Comment On Foix v His Majesty The King, 2023 FCA 38
Practice Guide
Content What Does Tax Court Decide? What Does Federal Court Decide? Supreme Court Clarifies Jurisdictions Through Recent Cases: Dow Chemical And Iris Technologies
Practice Guide
Content Fighting With CRA? Pick The Right Forum For Tax Disputes: Federal Court Or Tax Court That Has Jurisdiction
Practice Guide
Content Bakorp Management Ltd. v. Her Majesty The Queen: Part I – Choice Of Venue Matters
Practice Guide
Content Subsection 152(9) Article
Practice Guide
Content Sweet v Canada: Federal Court Of Canada Certified Privacy Breach Class Action On Canada Revenue Agency; A Case Comment By An Expert Canadian Tax Lawyer
Practice Guide
Content Another Historical Development In Claiming Negligence Against The CRA: Myers v Canada (Attorney General), 2022 BCCA 160
Practice Guide
Content Alberta Court Rejects CRA’s Duty Of Care To Taxpayers
Practice Guide
Content When Taxpayer’s CRA Accounts Are Breached in Cyberattacks
Practice Guide
Content Punitive Damage From The CRA Ludmer
Practice Guide
Content Gordon v Queen
Practice Guide
Content Gordon et al v The Queen
Practice Guide
Content Multiple Taxpayers Successfully Sue The CRA For Damages In Negligence: Ludmer Et Al C. Attorney General Of Canada
Practice Guide
Content Taxpayers Succeed in claim of Malicious Prosecution against the CRA: Samaroo v. Canada
Practice Guide
Content Canada Revenue Agency and the Private Law Duty of Care to Taxpayers
Practice Guide
Content Rulings on CRA General Duty of Care a Positive Development
Practice Guide
Content Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order’) Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne’eman Foundation Canada, 2024 FC 1932
Practice Guide
Content CRA Jeopardy or Collection Orders
Practice Guide
Content A Canadian Tax Lawyer's View On How The CRA Becomes A Victim Of Its Own Incompetence
Practice Guide
Content When Can The Federal Court Quash Abusive CRA Decisions To Assess Taxes: A Canadian Tax Lawyer Examines And Explains New 2024 Case Law
Practice Guide
Content What Is The Standard Of Review For Discretionary Decisions Of The CRA Appealed To The Federal Courts? A Canadian Tax Lawyer Explains
Practice Guide
Content CRA Cancels CERB, CRB Debts Of $246 Million Of Canadian Taxpayers Who Were Ineligible To Receive COVID-19 Benefits
Practice Guide
Content Case Commentary: CRA Violates Procedural Fairness For CERB/CRB Claims - Cameron v. Canada (Attorney General) – Judicial Review At Federal Court
Practice Guide
Content Determining Eligibility Of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines And Explains Existing Case Law
Practice Guide
Content What Can A Taxpayer Do If A CRA Decision Letter Is Unclear?
Practice Guide
Content Barbe v AGC – Judicial Review
Practice Guide
Content Neyedly v. AG Judicial Review Of Tax Cases
Practice Guide
Content Judicial Review- Sangha v Canada (A.G.)
Practice Guide
Content Judicial Review of Discretionary Decisions by CRA
Practice Guide
Content Tax Settlement In Canadian Tax Litigation: Challenges For Canadian Taxpayers
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Tax Court Of Canada Minutes Of Settlement Vs. Consent To Judgement
Practice Guide
Content Principled Settlement For Tax Litigation
Practice Guide
Content Case Commentary: Pyxis v. AGC – Rectification Order Does Not Replace Due Diligence, Poorly Drafted Agreements With Accountants
Practice Guide
Content Rectification Saves Taxpayers From Adverse Tax Consequences Arising From Drafting Error: Sleep Country Canada Holdings & Sleep Country Canada Inc v AGC, 2022 ONSC 6103 – A Canadian Tax-Litigation Lawyer’s Analysis
Practice Guide
Content Rescission For Taxpayers: Canadian Tax Lawyer’s Guide
Practice Guide
Content Rectification Application – Mandel
Practice Guide
Content Equitable Rescission
Practice Guide
Content Crean v Canada - Rectification Article
Practice Guide
Content A Canadian Court Need Not Recognize A Foreign Court’s Rectification Order For It To Bind The Canada Revenue Agency: Canadian Forest Navigation Co. Ltd. v Canada, 2017 FCA 39
Practice Guide
Content Canada (Attorney General) v. Fairmont Hotels Inc. – SCC Update on Tax Rectification
Practice Guide
Content Anderson v. Benson Trithardt Noren LLP – Update on Tax Rectification
Practice Guide
Content Correcting Tax Planning Errors
Practice Guide
Content Truong v R
Practice Guide
Content Filing an Appeal with the Federal Court of Appeal
Practice Guide
Content When Can A Taxpayer Seek Relief From Penalties, Interest? A Canadian Tax Lawyer Explains CRA’s Taxpayer Relief Provisions
Practice Guide
Content Case Commentary: Onex Corporation v. Canada, 2024 FC 1247 –Subsections 220(2.1) And 220(3) Of The Income Tax Act Can Grant Relief From Tax Reassessment, Plus Filing Requirements
Practice Guide
Content Federal Court Grants Relief To Taxpayer Because CRA’s Processing Delays During Judicial Reviews: A Case Comment On Maloney V. Canada (Attorney General), 2024 FC 1474
Practice Guide
Content Do You Have Tax Debts To CRA? Here Are 4 Situations When Taxpayer Relief May Be Possible
Practice Guide
Content What To Do When CRA Refuses Taxpayer Relief – A Canadian Tax Lawyer’s Case Commentary On Maverick v HMK, 2023 FC 1728
Practice Guide
Content Canadian Taxpayer Involved In A Bad Will Investment Scheme Granted Additional Relief On Accrued Interest From Canada Revenue Agency (CRA): Barrs V The Queen Et Al.
Practice Guide
Content Can’t Pay Your Taxes? A Primer On When CRA Grants Taxpayer Relief (TPR) On Penalties, Interest
Practice Guide
Content Barrs v The Queen: A Canadian Tax Lawyer’s Update On Taxpayer Relief Under S.220(3.1)
Practice Guide
Content Taxpayer Relief For Undue Hardship To The Employer
Practice Guide
Content Allstaff Inc. v AGC Taxpayer Relief
Practice Guide
Content Sulochana Shantakumar v. Attorney General Of Canada 2018 FC 677 – Case Comment By A Toronto Tax Lawyer On Taxpayer Relief Application
Practice Guide
Content Taxpayer Relief For Canadians Affected By Wildfires — A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Comparing The Canadian Voluntary Disclosures Program To The Moroccan Tax Amnesty Program
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content How Are Foreign Pension Plans, Income From Foreign Pension Plans Treated By CRA In Canada? A Canadian Tax Lawyer Gives Inside Scoop
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content Case Commentary: How The CRA Abused The Voluntary Disclosure Process For This Canadian Taxpayer; Milgram Foundation v. AGC
Practice Guide
Content FINTRAC And CRA Team Up To Combat Money Laundering The Proceeds Of Tax Evasion Using Real Estate
Practice Guide
Content Israel’s Anticipated, Pilot Voluntary Disclosures Program Gets A Rocky Start -- And Lessons From Canada’s Voluntary Disclosure Program (VDP)
Practice Guide
Content When CRA Reassesses An Accepted Voluntary Disclosure Application: The Tax Case Of Milgram Foundation v Canada (Attorney General), 2024, FC 1405
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Taxpayers Beware: CRA’s New Tools For Catching Tax Evasion, Avoiding Tax Debt, Canadian Tax Lawyer Explains
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Canadian Tax Lawyer Analyzes Voluntary Disclosure Programs Around The World – Part I: OECD Report On Voluntary Disclosure Program
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part II: The Canadian Voluntary Disclosure Program
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part III: Canada Versus The UK
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part IV: Canada Versus The U.S.A.
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part V: Canada Versus The E.U. Countries
Practice Guide
Content Yes, Convicted Criminals Have To Pay Tax In Canada On: Theft, Fraud, Sex Crimes, Gun Running, Human Trafficking, Terrorist Financing, Narcotics, Crypto Scams And Other Evil Deeds
Practice Guide
Content CRA’s Update On Taxation Of Cryptocurrency, NFTs And Form T1135: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian Shopify Sellers: Get Ready For The Arrival Of The Canada Revenue Agency
Practice Guide
Content Income From Illegal Activities Still Taxable: CRA Targeting Cryptocurrency Transactions Likely Used For Money Laundering, Theft, Fraud, Drugs, Guns, Human Trafficking, Terrorism
Practice Guide
Content The Reach Of The Canada Revenue Agency (CRA) Expands In Identifying, Auditing, And Prosecuting Cryptocurrency Investors And Traders: Crypto Users Beware
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Israel Approved A Draft Bill To Exempt Foreign Residents From Crypto Taxes While Canada Tightens Its Crypto Tax Regulations
Practice Guide
Content Canadian Shopify Merchants Beware: The Canada Revenue Agency Is Coming
Practice Guide
Content Binance Bids Canada Bye-Bye! Canadian Tax Implications For Cryptocurrency Investors And Traders
Practice Guide
Content Warning For Canadian Businesses: The CRA Is Not Sympathetic To Victims Of GST/HST Tax Fraud; The Onus Is On Canadian Taxpayers To Protect Their Businesses From VAT Fraud
Practice Guide
Content Canadian Tax Liability For Unreported NFT-Sourced Income: Israel’s Prosecution Of Holy Rock NFT Creators
Practice Guide
Content Canadian Crypto-Tax Updates: CRA’s Crypto-Mining Tax Tips Provide Insufficient Clarity
Practice Guide
Content Victim Of Cryptocurrency Scams Marketed As “Investments”? There May Be Income Tax Deductions From CRA – Guidance From A Canadian Crypto-Tax Lawyer
Practice Guide
Content How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Malaysian And Canadian Tax Authorities Have Adopted Voluntary Disclosure Systems To Curb Tax Evasion & To Reintegrate Non-compliant Taxpayers Into The Tax System
Practice Guide
Content Tax Planning To Reduce The Effects Of The FTX Collapse: Advice From A Canadian Tax Lawyer
Practice Guide
Content The Canadian Income Tax And Cryptocurrency Staking: Knowing The Income-Tax Consequences For Canadians In The Validation Of Cryptocurrency Transactions In Proof-Of-Stake Blockchain
Practice Guide
Content The Ontario Ministry Of Finance’s Voluntary Disclosures Program – A Canadian Tax Lawyer’s Summary
Practice Guide
Content Canadian Cryptocurrency Tax Guidance: Tax Liability For DAO Profits And Token Disposition
Practice Guide
Content Tax Trap For Canadian NFT Traders, NFT Artists & NFT Content Creators: You Must Obtain Proper Records If You Want To Claim Input Tax Credits
Practice Guide
Content Canadian Tax Implications Of The Ethereum Merge: A Guide From A Canadian Tax Attorney
Practice Guide
Content Tax Implications: Ontario Crypto Trading Exchanges Introduce Net Annual Purchase Limit For Retail Investors
Practice Guide
Content The Ethereum Merge: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Foreign Property Reporting Requirements And Paypal Accounts: A Canadian Tax Lawyer’s Guide
Practice Guide
Content T1135s, Beneficial Ownership Of Property, And Chan v The Queen: A Canadian Tax Lawyer’s Case Comment
Practice Guide
Content Christen v CRA – Guidance From A Canadian Tax Lawyer On Procedural Fairness Regarding The Voluntary Disclosure Program
Practice Guide
Content Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation Of NFT Rug-Pulls: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Fraud Investigators Identify A Potential $1 Billion Crypto-Based Ponzi Scheme And Target Over 50 Criminal Leads In Canada, The US, The UK, Australia & The Netherlands: Tax Implications For Canadian Taxpayers Who Lose Cryptocurrency Or Non-Fungible Tokens Because Of Fraud
Practice Guide
Content Canadian Cryptocurrency Tax Planning: Transferring Cryptocurrency To A Bare Trustee Or Holding Cryptocurrency As A Bare Trustee – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Departure Tax & Cryptocurrencies
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Derivative Tax Liability Under Section 160 For Non-Arm’s-Length Cryptocurrency Transactions – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Cryptocurrency Taxation And Divorce
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Poor Record-Keeping Will Leave You At The CRA’s Mercy: Record-Keeping Requirements For Canadian Cryptocurrency Traders & Investors – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Income Tax Voluntary Disclosure Relief
Practice Guide
Content Voluntariness Of A Voluntary-Disclosure Application 4053893 Canada Inc – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Canadian NFT Artists & The Tax Man: The Canadian Tax Implications Of Creating And Selling Blockchain Non-Fungible Tokens (NFTs) – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Death, Taxes And Cryptocurrency – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Income Tax & Cryptocurrency Staking: What Are The Income-Tax Consequences For Canadians Who Validate Cryptocurrency Transactions In Proof-Of-Stake Blockchain? – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On T1135 For Cryptocurrencies
Practice Guide
Content Tax Consequences Of Bitcoin Mining
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Airdrops – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency Stablecoins – Guidance From A Canadian Tax Lawyer
Practice Guide
Content New Agreement To Relocate One Million Bitcoin Miners From China To Alberta
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Hard Forks – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency And Barter Transactions – A Toronto Tax Lawyers Analysis
Practice Guide
Content The T1135 Foreign-Reporting Exemption & Canadian Cryptocurrency-Trading Businesses & Canadian NFT-Trading Business: Are Canadian Cryptocurrency And NFT Traders Required To File A T1135 Form?
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Provincial Sales Tax Voluntary Disclosure Programs
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Income Tax Act Offences And Punishment
Practice Guide
Content The Blockchain-Based Video Game With Real Tax Consequences: The Philippines Isn’t The Only Country That Taxes Axie Infinity Players – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Bored Ape Yacht Club – Non-Fungible Tokens – A Canadian Tax Lawyer Analysis
Practice Guide
Content Voluntary Disclosure Applications: Canadian Tax Lawyer’s Guide
Practice Guide
Content Biden’s Financial-Reporting Obligations For Cryptocurrency Exchanges
Practice Guide
Content Tax Implications Of Cryptocurrency Flash Loans
Practice Guide
Content Failure To File Tax Returns: Canadian Tax Lawyer Guidance
Practice Guide
Content Canadian Income Tax Implications Of Buying & Selling Blockchain NFTs
Practice Guide
Content Taxation Of OnlyFans
Practice Guide
Content Prince v MNR
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Criminal Tax Evasion Sentencing
Practice Guide
Content Search Warrants
Practice Guide
Content Tax Search Warrants
Practice Guide
Content Temporary Labour Agencies
Practice Guide
Content Auditing, And Prosecuting Cryptocurrency
Practice Guide
Content Tax Audit Attention To Staffing Agencies
Practice Guide
Content Taxation And The “Dark Web”
Practice Guide
Content Search Warrant
Practice Guide
Content B.T. Céramiques inc., et al. v. Québec Revenue Agency
Practice Guide
Content Foreign Pension Income
Practice Guide
Content R. v. Scholz — Document Forging And Tax Fraud
Practice Guide
Content Criminal Tax Investigation Softcom v. AGC
Practice Guide
Content Regina v Reynolds – Tax Fraud
Practice Guide
Content CRA Tax Audit U.S. Real Estate Transactions
Practice Guide
Content Tax Audits Of COVID-19
Practice Guide
Content Correcting Your Taxes Errors Or Omissions & The Voluntary Disclosures
Practice Guide
Content CRA’s Civil Audits And The Canadian Charter In The Case Of Freidman
Practice Guide
Content 2018 Changes To The Voluntary Disclosure Program
Practice Guide
Content Recent Tightening Of The Voluntary Disclosure Program In Gauthier: A Canadian Tax Lawyer's Perspective
Practice Guide
Content 405 Canada Inc v MNR
Practice Guide
Content Common Reporting Standard
Practice Guide
Content R v Patry
Practice Guide
Content Canadian Pensioners Disclosing Prior Year Foreign Income: Implications For Guaranteed Income Supplement Recipients And Their Spouses Or Common-Law Partners - Tax Guide By Canadian Tax Lawyer
Practice Guide
Content Canada Revenue Agency Increases Efforts To Uncover Unreported Cryptocurrency & Offshore Income – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Update On The New Voluntary Disclosures Program: Canada Revenue Agency Demands Tax Returns Upfront Despite Contrary Guideline
Practice Guide
Content PayPal CRA Court Order - When Shared Economy Becomes Underground Economy
Practice Guide
Content Hughes v. the Queen – French versus English Statutory Interpretation – Repeated Failure to File Penalties – ITA s. 162(2)
Practice Guide
Content Treatment of GST/HST Under the Proposed VDP Changes
Practice Guide
Content Canadian Tax Treatment of Individual Saving Accounts in the United Kingdom
Practice Guide
Content Proposed Changes to the Voluntary Disclosures Program (VDP)
Practice Guide
Content Providing VDP Relief - Voluntary Disclosures Program Proposed Changes
Practice Guide
Content Proposed Changes to the Voluntary Disclosures Program (VDP) – How to Submit a Voluntary Disclosure
Practice Guide
Content Proposed Changes to the Voluntary Disclosures Program (VDP) – Conditions of a Valid Disclosure
Practice Guide
Content Report on the Voluntary Disclosures Program (VDP)
Practice Guide
Content Voluntary Disclosure for Late Tax Return Filing for Non-Charitable Not-For-Profit Organizations
Practice Guide
Content CRA Will Fingerprint Canadians Accused of Tax Evasion
Practice Guide
Content OECD List of Uncooperative Tax Havens – International Information Sharing
Practice Guide
Content Canadian Tax Treatment of Individual Saving Accounts in the United Kingdom
Practice Guide
Content Unreported Income - Tax Haven Leak from Bahamas
Practice Guide
Content CRA Investigation of Panama Papers Canadians
Practice Guide
Content Voluntary Disclosure if More than 10 years Outstanding
Practice Guide
Content Tax Protester, Sentenced to Jail in Tax Prosecution
Practice Guide
Content Difference between CRA Tax Audits and Tax Investigations
Practice Guide
Content Tax Proterster Jailed – Tax Evasion
Practice Guide
Content Tax Evasion as a Business – Results in Jail Sentences
Practice Guide
Content Underground Economy Tax Evasion Remains CRA Priority
Practice Guide
Content Fiscal Arbitrators Owner Sentenced to Jail for Tax Fraud
Practice Guide
Content Deceased Taxpayers and the Voluntary Disclosure Program
Practice Guide
Content Panama Papers Tax Haven Leak
Practice Guide
Content Voluntary Disclosure CRA Latest Statistics
Practice Guide
Content Unreported Offshore Assets
Practice Guide
Content Unfiled Tax Returns
Practice Guide
Content Unreported Offshore Income
Practice Guide
Content Voluntary Disclosure
Practice Guide
Content Tax Fraud and Tax Evasion in Canada
Practice Guide
Content Overseas Tax Informant Program (OTIP)
Practice Guide
Content Yes, Convicted Criminals Have To Pay Tax In Canada On: Theft, Fraud, Sex Crimes, Gun Running, Human Trafficking, Terrorist Financing, Narcotics, Crypto Scams And Other Evil Deeds
Practice Guide
Content Taxation And The “Dark Web”
Practice Guide
Content Overseas Tax Informant Program (OTIP)
Practice Guide
Content Taxpayers Beware: CRA’s New Tools For Catching Tax Evasion, Avoiding Tax Debt, Canadian Tax Lawyer Explains
Practice Guide
Content Warning For Canadian Businesses: The CRA Is Not Sympathetic To Victims Of GST/HST Tax Fraud; The Onus Is On Canadian Taxpayers To Protect Their Businesses From VAT Fraud
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Income Tax Act Offences And Punishment
Practice Guide
Content Criminal Tax Evasion Sentencing
Practice Guide
Content Search Warrants
Practice Guide
Content Tax Search Warrants
Practice Guide
Content Temporary Labour Agencies
Practice Guide
Content Tax Audit Attention To Staffing Agencies
Practice Guide
Content B.T. Céramiques inc., et al. v. Québec Revenue Agency
Practice Guide
Content Search Warrant
Practice Guide
Content R. v. Scholz — Document Forging And Tax Fraud
Practice Guide
Content Criminal Tax Investigation Softcom v. AGC
Practice Guide
Content Regina v Reynolds – Tax Fraud
Practice Guide
Content Tax Audits Of COVID-19
Practice Guide
Content R v Patry
Practice Guide
Content CRA Will Fingerprint Canadians Accused of Tax Evasion
Practice Guide
Content Tax Protester, Sentenced to Jail in Tax Prosecution
Practice Guide
Content Tax Evasion as a Business – Results in Jail Sentences
Practice Guide
Content Tax Proterster Jailed – Tax Evasion
Practice Guide
Content Underground Economy Tax Evasion Remains CRA Priority
Practice Guide
Content Fiscal Arbitrators Owner Sentenced to Jail for Tax Fraud
Practice Guide
Content Tax Fraud and Tax Evasion in Canada
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Search Warrants
Practice Guide
Content Tax Search Warrants
Practice Guide
Content Temporary Labour Agencies
Practice Guide
Content Criminal Tax Investigation Softcom v. AGC
Practice Guide
Content Tax Audits Of COVID-19
Practice Guide
Content CRA’s Civil Audits And The Canadian Charter In The Case Of Freidman
Practice Guide
Content PayPal CRA Court Order - When Shared Economy Becomes Underground Economy
Practice Guide
Content Difference between CRA Tax Audits and Tax Investigations
Practice Guide
Content Failure To File Tax Returns: Canadian Tax Lawyer Guidance
Practice Guide
Content Hughes v. the Queen – French versus English Statutory Interpretation – Repeated Failure to File Penalties – ITA s. 162(2)
Practice Guide
Content Unfiled Tax Returns
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content FINTRAC And CRA Team Up To Combat Money Laundering The Proceeds Of Tax Evasion Using Real Estate
Practice Guide
Content Canadian Shopify Sellers: Get Ready For The Arrival Of The Canada Revenue Agency
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Taxation Of OnlyFans
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content CRA’s Update On Taxation Of Cryptocurrency, NFTs And Form T1135: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Income From Illegal Activities Still Taxable: CRA Targeting Cryptocurrency Transactions Likely Used For Money Laundering, Theft, Fraud, Drugs, Guns, Human Trafficking, Terrorism
Practice Guide
Content The Reach Of The Canada Revenue Agency (CRA) Expands In Identifying, Auditing, And Prosecuting Cryptocurrency Investors And Traders: Crypto Users Beware
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Israel Approved A Draft Bill To Exempt Foreign Residents From Crypto Taxes While Canada Tightens Its Crypto Tax Regulations
Practice Guide
Content Binance Bids Canada Bye-Bye! Canadian Tax Implications For Cryptocurrency Investors And Traders
Practice Guide
Content Canadian Tax Liability For Unreported NFT-Sourced Income: Israel’s Prosecution Of Holy Rock NFT Creators
Practice Guide
Content Canadian Crypto-Tax Updates: CRA’s Crypto-Mining Tax Tips Provide Insufficient Clarity
Practice Guide
Content Victim Of Cryptocurrency Scams Marketed As “Investments”? There May Be Income Tax Deductions From CRA – Guidance From A Canadian Crypto-Tax Lawyer
Practice Guide
Content How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Planning To Reduce The Effects Of The FTX Collapse: Advice From A Canadian Tax Lawyer
Practice Guide
Content The Canadian Income Tax And Cryptocurrency Staking: Knowing The Income-Tax Consequences For Canadians In The Validation Of Cryptocurrency Transactions In Proof-Of-Stake Blockchain
Practice Guide
Content Canadian Cryptocurrency Tax Guidance: Tax Liability For DAO Profits And Token Disposition
Practice Guide
Content Tax Trap For Canadian NFT Traders, NFT Artists & NFT Content Creators: You Must Obtain Proper Records If You Want To Claim Input Tax Credits
Practice Guide
Content Canadian Tax Implications Of The Ethereum Merge: A Guide From A Canadian Tax Attorney
Practice Guide
Content Tax Implications: Ontario Crypto Trading Exchanges Introduce Net Annual Purchase Limit For Retail Investors
Practice Guide
Content The Ethereum Merge: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Foreign Property Reporting Requirements And Paypal Accounts: A Canadian Tax Lawyer’s Guide
Practice Guide
Content T1135s, Beneficial Ownership Of Property, And Chan v The Queen: A Canadian Tax Lawyer’s Case Comment
Practice Guide
Content Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation Of NFT Rug-Pulls: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Fraud Investigators Identify A Potential $1 Billion Crypto-Based Ponzi Scheme And Target Over 50 Criminal Leads In Canada, The US, The UK, Australia & The Netherlands: Tax Implications For Canadian Taxpayers Who Lose Cryptocurrency Or Non-Fungible Tokens Because Of Fraud
Practice Guide
Content Canadian Cryptocurrency Tax Planning: Transferring Cryptocurrency To A Bare Trustee Or Holding Cryptocurrency As A Bare Trustee – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Departure Tax & Cryptocurrencies
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Derivative Tax Liability Under Section 160 For Non-Arm’s-Length Cryptocurrency Transactions – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Cryptocurrency Taxation And Divorce
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Poor Record-Keeping Will Leave You At The CRA’s Mercy: Record-Keeping Requirements For Canadian Cryptocurrency Traders & Investors – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian NFT Artists & The Tax Man: The Canadian Tax Implications Of Creating And Selling Blockchain Non-Fungible Tokens (NFTs) – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Death, Taxes And Cryptocurrency – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Income Tax & Cryptocurrency Staking: What Are The Income-Tax Consequences For Canadians Who Validate Cryptocurrency Transactions In Proof-Of-Stake Blockchain? – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On T1135 For Cryptocurrencies
Practice Guide
Content Tax Consequences Of Bitcoin Mining
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Airdrops – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency Stablecoins – Guidance From A Canadian Tax Lawyer
Practice Guide
Content New Agreement To Relocate One Million Bitcoin Miners From China To Alberta
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Hard Forks – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency And Barter Transactions – A Toronto Tax Lawyers Analysis
Practice Guide
Content The T1135 Foreign-Reporting Exemption & Canadian Cryptocurrency-Trading Businesses & Canadian NFT-Trading Business: Are Canadian Cryptocurrency And NFT Traders Required To File A T1135 Form?
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Foreign Pension Income
Practice Guide
Content CRA Tax Audit U.S. Real Estate Transactions
Practice Guide
Content Common Reporting Standard
Practice Guide
Content Canadian Tax Treatment of Individual Saving Accounts in the United Kingdom
Practice Guide
Content Canadian Tax Treatment of Individual Saving Accounts in the United Kingdom
Practice Guide
Content OECD List of Uncooperative Tax Havens – International Information Sharing
Practice Guide
Content Unreported Offshore Assets
Practice Guide
Content How Are Foreign Pension Plans, Income From Foreign Pension Plans Treated By CRA In Canada? A Canadian Tax Lawyer Gives Inside Scoop
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content CRA Tax Audit U.S. Real Estate Transactions
Practice Guide
Content Common Reporting Standard
Practice Guide
Content Canadian Pensioners Disclosing Prior Year Foreign Income: Implications For Guaranteed Income Supplement Recipients And Their Spouses Or Common-Law Partners - Tax Guide By Canadian Tax Lawyer
Practice Guide
Content OECD List of Uncooperative Tax Havens – International Information Sharing
Practice Guide
Content Canadian Tax Treatment of Individual Saving Accounts in the United Kingdom
Practice Guide
Content Unreported Income - Tax Haven Leak from Bahamas
Practice Guide
Content CRA Investigation of Panama Papers Canadians
Practice Guide
Content Panama Papers Tax Haven Leak
Practice Guide
Content Unreported Offshore Income
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content Case Commentary: How The CRA Abused The Voluntary Disclosure Process For This Canadian Taxpayer; Milgram Foundation v. AGC
Practice Guide
Content Israel’s Anticipated, Pilot Voluntary Disclosures Program Gets A Rocky Start -- And Lessons From Canada’s Voluntary Disclosure Program (VDP)
Practice Guide
Content When CRA Reassesses An Accepted Voluntary Disclosure Application: The Tax Case Of Milgram Foundation v Canada (Attorney General), 2024, FC 1405
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Canadian Tax Lawyer Analyzes Voluntary Disclosure Programs Around The World – Part I: OECD Report On Voluntary Disclosure Program
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part II: The Canadian Voluntary Disclosure Program
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part III: Canada Versus The UK
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part IV: Canada Versus The U.S.A.
Practice Guide
Content Canadian Tax Lawyer Analyzes Tax Voluntary Disclosure Programs Around The World – Part V: Canada Versus The E.U. Countries
Practice Guide
Content Canadian Shopify Sellers: Get Ready For The Arrival Of The Canada Revenue Agency
Practice Guide
Content Canadian Shopify Merchants Beware: The Canada Revenue Agency Is Coming
Practice Guide
Content The Israeli Tax Authority, Israel’s Falafel Industry And The Canada Revenue Agency’s Powers To Investigate Unreported Cash Sales: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Malaysian And Canadian Tax Authorities Have Adopted Voluntary Disclosure Systems To Curb Tax Evasion & To Reintegrate Non-compliant Taxpayers Into The Tax System
Practice Guide
Content The Ontario Ministry Of Finance’s Voluntary Disclosures Program – A Canadian Tax Lawyer’s Summary
Practice Guide
Content Christen v CRA – Guidance From A Canadian Tax Lawyer On Procedural Fairness Regarding The Voluntary Disclosure Program
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Income Tax Voluntary Disclosure Relief
Practice Guide
Content Voluntariness Of A Voluntary-Disclosure Application 4053893 Canada Inc – A Canadian Tax Lawyer’s Guide
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Provincial Sales Tax Voluntary Disclosure Programs
Practice Guide
Content The Blockchain-Based Video Game With Real Tax Consequences: The Philippines Isn’t The Only Country That Taxes Axie Infinity Players – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Bored Ape Yacht Club – Non-Fungible Tokens – A Canadian Tax Lawyer Analysis
Practice Guide
Content Voluntary Disclosure Applications: Canadian Tax Lawyer’s Guide
Practice Guide
Content Biden’s Financial-Reporting Obligations For Cryptocurrency Exchanges
Practice Guide
Content Tax Implications Of Cryptocurrency Flash Loans
Practice Guide
Content Canadian Income Tax Implications Of Buying & Selling Blockchain NFTs
Practice Guide
Content Taxation Of OnlyFans
Practice Guide
Content Prince v MNR
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Temporary Labour Agencies
Practice Guide
Content Auditing, And Prosecuting Cryptocurrency
Practice Guide
Content Tax Audit Attention To Staffing Agencies
Practice Guide
Content Foreign Pension Income
Practice Guide
Content R. v. Scholz — Document Forging And Tax Fraud
Practice Guide
Content CRA Tax Audit U.S. Real Estate Transactions
Practice Guide
Content Correcting Your Taxes Errors Or Omissions & The Voluntary Disclosures
Practice Guide
Content 2018 Changes To The Voluntary Disclosure Program
Practice Guide
Content Recent Tightening Of The Voluntary Disclosure Program In Gauthier: A Canadian Tax Lawyer's Perspective
Practice Guide
Content 405 Canada Inc v MNR
Practice Guide
Content Common Reporting Standard
Practice Guide
Content Canada Revenue Agency Increases Efforts To Uncover Unreported Cryptocurrency & Offshore Income – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Canadian Pensioners Disclosing Prior Year Foreign Income: Implications For Guaranteed Income Supplement Recipients And Their Spouses Or Common-Law Partners - Tax Guide By Canadian Tax Lawyer
Practice Guide
Content Update On The New Voluntary Disclosures Program: Canada Revenue Agency Demands Tax Returns Upfront Despite Contrary Guideline
Practice Guide
Content PayPal CRA Court Order - When Shared Economy Becomes Underground Economy
Practice Guide
Content Treatment of GST/HST Under the Proposed VDP Changes
Practice Guide
Content Proposed Changes to the Voluntary Disclosures Program (VDP)
Practice Guide
Content Providing VDP Relief - Voluntary Disclosures Program Proposed Changes
Practice Guide
Content Proposed Changes to the Voluntary Disclosures Program (VDP) – How to Submit a Voluntary Disclosure
Practice Guide
Content Proposed Changes to the Voluntary Disclosures Program (VDP) – Conditions of a Valid Disclosure
Practice Guide
Content Report on the Voluntary Disclosures Program (VDP)
Practice Guide
Content Voluntary Disclosure for Late Tax Return Filing for Non-Charitable Not-For-Profit Organizations
Practice Guide
Content Voluntary Disclosure if More than 10 years Outstanding
Practice Guide
Content Tax Proterster Jailed – Tax Evasion
Practice Guide
Content Deceased Taxpayers and the Voluntary Disclosure Program
Practice Guide
Content Voluntary Disclosure CRA Latest Statistics
Practice Guide
Content Voluntary Disclosure
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content Total Energy Services Inc. v HMK, 2025 FCA 77 – Loss-trading Transactions To Avoid Paying Tax Disallowed By Tax Court Of Canada (GAAR Rule)
Practice Guide
Content Chad v The King – Losses, Expenses Arising From Transactions That Are Not 'Sufficiently Commercial’ May Be Ineligible To Reduce Your Income Tax
Practice Guide
Content Case Commentary: Ayre v The King, 2025 TCC 41 – Convoluted Charitable Gifts Made Through Questionable Financing Transactions ('Donative Intent’ Under Section 118.1 Of The Tax Act)
Practice Guide
Content What Are The CRA Tax Breaks For Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And The Canada Caregiver Credit (CCC)
Practice Guide
Content Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?
Practice Guide
Content Employers’ Guide To Specific Tax, Reporting Obligations For Remote Workers To The CRA: Canadian Tax Lawyer
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Moving Expenses: Who Can Claim Moving Expenses? How Much Can Be Claimed? And Other Criteria
Practice Guide
Content The 'Accelerated Investment Incentive’ Is A Valuable Tax Rule, Acting As A Tax Deduction For Eligible Business Owners
Practice Guide
Content Income Tax Deductions From Short-term Rental Income: Disallowed Tax Deduction Changes
Practice Guide
Content 2024 Tax Alert: CRA Implements Capital Gains Tax Increase Despite Stalled Legislation – The Unique Tax Challenges For Employee Stock Options & Payroll Tax
Practice Guide
Content How The FBI Went Fishing With NexFundAI, A Crypto Currency, And Caught "Pump-And-Dump” Market Maker Schemers
Practice Guide
Content How To Dispute Your Tax Assessment Under Toronto’s 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023
Practice Guide
Content How To Claim Losses From Cryptocurrency Investment Schemes And Scams On Your Tax Returns – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Property Flippers Beware: New Tax Property Flipping Rules Increase Capital Gains To 66.67% Or Even 100% For Business Income
Practice Guide
Content Top 24 Year-End Tax Tips For 2024 From A Canadian Tax Lawyer
Practice Guide
Content 6 Strategies To Minimize Probate Fees In Your Estate Plan
Practice Guide
Content Consequences Of Failure To File Valid Business Limit Allocation Agreement With CRA And Missing Out On The Small Business Deduction
Practice Guide
Content Case Commentary: Glencore v. Canada – How Are Commitment Fees And Break Fees In M&A Transactions Taxed? Windfall Or Business Income?
Practice Guide
Content What Are Alter Ego Trusts? How Can They Help Your Estate Planning?
Practice Guide
Content New Digital Services Tax To Impose 3 Percent Tax On Multinational Digital Firms With $20M In Canadian Revenue; Prepare Now, Says Expert Canadian Tax Lawyer
Practice Guide
Content How To Leverage The New Tool Employer Ownership Trust For Business Ownership Planning
Practice Guide
Content Case Commentary: When Can Directors, Employees, Independent Contractors Claim The Small Business Deduction? – Astro Consulting Inc. v R.
Practice Guide
Content How To Determine The Place Of Employment For A Remote Worker: Here Are CRA’s Rules
Practice Guide
Content How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning
Practice Guide
Content Tenants Beware: Not Remitting Withholding Tax On Rental Payments To Non-Resident Landlords Can Cost You Thousands: 3792391 Canada Inc. v. The King
Practice Guide
Content Employees Beware: Upcoming Legislation Affecting Capital Gains Will Impact Employee Stock Options
Practice Guide
Content A Comprehensive Guide To Tax For Canadian Property Owners, Investors In Canadian Property Part III: Tax Obligations For Long-Term And Short-Term Rentals
Practice Guide
Content Your Health Spending Account (HSA): Benefits And Tax Consequences For Employers, Employees
Practice Guide
Content A Canadian Tax Lawyer's Guide For Canadian Property Owners Part II: Tax Liability When Selling Property
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content A Comprehensive Guide To Tax For Canadian Property Owners, Investors In Canadian Property – PART 1 – Canadian Tax Lawyer Explains The General Rules
Practice Guide
Content Guide To Canadian Tax Rules On Benefits Arising From Use Of Corporate Assets (Money, Trips, Boats, Cars, Space Trips Etc.), Tax Lawyer Explains
Practice Guide
Content CRA Cancels CERB, CRB Debts Of $246 Million Of Canadian Taxpayers Who Were Ineligible To Receive COVID-19 Benefits
Practice Guide
Content Federal Court Of Appeal Overturns GAAR Assessment On The Existence Of Alternative Transactions, Leading To No Violation Tax Abuse Or Tax Avoidance Of GAAR: 3295940 Canada Inc. v The King
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Case Commentary: Persaud v The King – When Can You Claim Tax Deductions (Including Medical Bills) For Dependants? Tax Residence In Canada Is Key
Practice Guide
Content Canadian Tax Lawyer Explains CRA’s Policy Positions For Canada’s New Property Flipping Rules
Practice Guide
Content News Release Tax Facts 2024 Canadian Tax Lawyer David Rotfleisch
Practice Guide
Content Canadian Tax Lawyer Explains The Basics Of Alter Ego Trusts
Practice Guide
Content An Overview Of Canadian Foreign Tax Credits For Foreign Withholding Taxes—and Get Ready For An Audit By CRA
Practice Guide
Content A Canadian Tax Lawyer Explains The Residential Property Flipping Rule (Bill C-32)
Practice Guide
Content How To Transfer A Retiring Allowance From An Employer To Your RRSP; How A Retiring Allowance Is Taxed
Practice Guide
Content Can You Claim Income Tax Deductions For Crypto Losses, Crypto Scams? It Depends, Says CRA
Practice Guide
Content Case Commentary Cassidy v Canada: Using ‘Extraordinary Circumstances,’ CRA’s Delays, Inability To Pay, Or Financial Hardship When Seeking Taxpayer Relief
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Canada Emergency Wage Subsidy Claims Audits And Appeals
Practice Guide
Content Tax Planning For Intergenerational Business Transfers And Alternative Minimum Tax (AMT) After Bill C-59 (Changes To The Income Tax Act)
Practice Guide
Content How CRA Taxes Tips, Gratuities: Canadian Tax Lawyer Explains They Are Taxable Income
Practice Guide
Content Case Commentary: CRA Violates Procedural Fairness For CERB/CRB Claims - Cameron v. Canada (Attorney General) – Judicial Review At Federal Court
Practice Guide
Content New Reporting Rules On Tax Treatment Of Severance Settlements; Update From Canadian Tax Lawyer
Practice Guide
Content Can Donations To A Charity Be Claimed As A Business Expense? When Can You Deduct Expenses Under The Canadian Income Tax Act?
Practice Guide
Content Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement Part III: International Tax Reform And Digital Services Tax
Practice Guide
Content Canada Revenue Agency Claws Back $458 Million In CEWs Wage Subsidies From COVID-19 Pandemic Following Audits
Practice Guide
Content Tax Complexities In Dealing With The Death Of A Spouse: ODSP And Child Benefits – O’Brien v. The King
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Tax Obligations For Foreign Home Buyers In Canada: Bakhtiari v British Columbia (Minister Of Finance), 2023 BCSC 1260
Practice Guide
Content A Toronto Tax Lawyer’s Guide For Toronto Vacant Home Tax (VHT)
Practice Guide
Content A Canadian Tax Lawyer's Guide To Medical Tax Expenses Eligible For Tax Credits
Practice Guide
Content The Federation Of Law Societies Of Canada Challenged The Income Tax Act Amendments Based On Charter Rights Violation
Practice Guide
Content SRED Tax Credits (Scientific Research And Experimental Development) Upheld By Tax Court Of Canada Against Canada Revenue Agency, In Canafric Inc. V. The King 2023 TCC
Practice Guide
Content Determining Eligibility Of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines And Explains Existing Case Law
Practice Guide
Content Supreme Court Of Canada Applies GAAR (General Anti Avoidance Rule) In Deans Knight Income v. Canada, Dismissing Taxpayer’s Appeal
Practice Guide
Content CRA Routinely Disallows Parking Expense Claims, Even For Life-Threatening Illnesses
Practice Guide
Content The Court Of Canada Rules That Post-Doctoral Fellows Are Not Employees Of The University In The University Of New Brunswick v. The Minister Of National Revenue
Practice Guide
Content 5 Important Tax Deductions For Every Small Business In Canada
Practice Guide
Content A Tax Guide To Employee Allowances And Reimbursements For Canadian Businesses: What Are The Differences?
Practice Guide
Content Thinking Of Co-Signing A Business Loan? Loan Guarantors Are ‘On The Hook’ For The Business’ Debt, Talk To A Canadian Tax Lawyer First
Practice Guide
Content When Are Canadian Expats Exempt From Withholding Tax From Employment Income? Under These Specific Circumstances
Practice Guide
Content Everything Canadians Need To Know About Unexercised Employee Stock Options: Income Tax Liabilities, Dispositions, Buyouts And Cancellations
Practice Guide
Content Canadian Taxation Of U.S. Not Tax-Deductible: Roth IRAs And 401(K) Accounts
Practice Guide
Content Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada
Practice Guide
Content Gordon Et Al v The King: CRA’s Investigation On SR&ED Tax Credits Cannot Use Its Civil Tax Audit Power To Gather Information For A Criminal Investigation
Practice Guide
Content Compensation For Business Owners: How Benefits Are Taxed For Shareholders And Shareholder-Employees
Practice Guide
Content New Canada Revenue Agency (CRA) Policy On Taxable Benefits Regarding Gifts, Awards, Social Events, Parking, Etc.: A Tax Alert By An Expert Canadian Tax Lawyer
Practice Guide
Content Scholarship, Bursaries And Fellowships Taxation: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Richard T Mccullough v His Majesty The King: The Tax Court Of Canada Allows Taxpayer’s Travel Expenses Of Getting To Work Denied By The CRA
Practice Guide
Content Tax Planning To Mitigate The Impacts Of The FTX Collapse: A Canadian Tax Lawyer’s Advice
Practice Guide
Content The Tax Court Of Canada Orders The Canada Revenue Agency To Release GAAR Committee Reports About Similarly Situated Taxpayers
Practice Guide
Content Ontario Interactive Digital Media Tax Credit (OIDMTC) – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Can You Claim Business Expenses Without Supporting Documents: Guidance From A Canadian Tax Lawyer
Practice Guide
Content How Severance Pay Is Taxed In Canada: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Deeds Of Gift And Estate Planning: A Canadian Tax Lawyer’s Guide
Practice Guide
Content A Canadian Tax Lawyer’s Updates On The Climate Action Incentive
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content Tax Pipeline Planning: A Canadian Tax Lawyers Guide
Practice Guide
Content Canadian Tax Treatment Of Roth Individual Retirement Arrangement (Roth IRA)
Practice Guide
Content The Queen V Paletta – Guidance From A Canadian Tax Lawyer Regarding The Legal Test For Business Income
Practice Guide
Content A Toronto Tax Lawyer’s Guide To Basic Personal Amount Tax Credit
Practice Guide
Content Process Of Passing Of Accounts – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Lawyer Analysis: Taxation Of Rental Income From Principal Residence
Practice Guide
Content Wall v Canada, 2021 FCA 132 – Guidance From A Canadian Tax Lawyer On Taxation Of House Flipping
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On The 12-Month House Flipping Federal Budget Proposal
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On The OECD BEPS Project
Practice Guide
Content Canadian Tax Lawyer Analysis: Deducting Business Expenses Without Receipts
Practice Guide
Content Virtual Witnessing Of Wills And Powers Of Attorney In Ontario : Canadian Tax Lawyer’s Guidance
Practice Guide
Content Taxation Of Gifts In Canada – A Canadian Tax Lawyer Analysis
Practice Guide
Content Payment Of Insurance Premiums As Shareholder Benefits – A Canadian Tax Lawyer’s Guide To Boyd B. Harding v The Queen
Practice Guide
Content Changes To Ontario Estate Law
Practice Guide
Content How To Incorporate A Veterinary Professional Corporation – Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Non-Residents Investing In Canadian Real Estate
Practice Guide
Content Expanded Canada Worker Lockdown Benefit – A Toronto Tax Lawyer Analysis
Practice Guide
Content Tax Guidance To The Canada Emergency Wage Subsidy (CEWS) And The Voluntary Repayment Of CEWS – A Canadian Tax Lawyer Tax Guide
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On GST/HST On Shareholder Benefits
Practice Guide
Content Gifting Shares Of A Publicly Traded Company
Practice Guide
Content Canadian Lawyer Analysis – The Supreme Court Of Canada Holds That Tax Treaty Shopping Does Not Constitute Abuse Within The Meaning Of The General Anti-Avoidance Rule (Canada v. Alta Energy Luxembourg
Practice Guide
Content Tax Court Rules That Gift Of Shares Of A Private Corporation To A Foundation Was Ineligible For A Charitable Tax Credit – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Targeted COVID-19 Business Support Measures - Tourism And Hospitality Recovery Program (THRP), The Hardest-Hit Business Recovery Program (HBRP) And The Canada Recovery Hiring Program (CRHP)
Practice Guide
Content Tax Guidance To The Canada Emergency Wage Subsidy (CEWS) And The Voluntary Repayment Of CEWS
Practice Guide
Content Emigrating With Stock Options – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Canada’s Preferential Tax Treatment For United Nations Employees: Tax Deduction For UN Employment Income – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Contesting A Will In Ontario: Canadian Tax Lawyer Guide
Practice Guide
Content Importance Of Contracts & Written Agreements In Tax Reporting
Practice Guide
Content CEWS & Income Tax Act Section 125.7: Canadian Tax Lawyer’s Guide
Practice Guide
Content Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Practice Guide
Content US-Canada Employee COVID-19 Guidelines: Toronto Tax Lawyer Guide
Practice Guide
Content Canada Recovery Hiring Program (CRHP): Toronto Tax Lawyer’s Guide
Practice Guide
Content Legal Fees Deduction To Fight Tax Reassessments
Practice Guide
Content Tax Court Of Canada’s Rejection Of Solar Panel Shingles As SRED
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Corporate Tax Arrangements Of ViacomCBS & Tax Avoidance Schemes
Practice Guide
Content Canadian Income Tax Tests For Factual Non-Arm’s Length
Practice Guide
Content Marginal Tax Rates Explained By Toronto Tax Lawyer
Practice Guide
Content Employee Stock Options Tax Treatment: Canadian Tax Lawyer’s Guide
Practice Guide
Content Qualifying For Small Business Deduction: Canadian Tax Lawyer’s Guide
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On Business Names
Practice Guide
Content Current Rental Expenses
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Retirement Compensation Arrangement
Practice Guide
Content CERB Repayment Relief
Practice Guide
Content Ontario’s COVID-19 Business Support Grants
Practice Guide
Content T2200 – Deducting Employment Expenses
Practice Guide
Content Protecting Family Assets From CRA In A Divorce
Practice Guide
Content T4A Slips To COVID-19 Recipients
Practice Guide
Content Specified Investment Business
Practice Guide
Content Support Payments
Practice Guide
Content Independent Contractor vs Employee
Practice Guide
Content Repay The Canada Emergency Response Benefit
Practice Guide
Content CRA Low Prescribed Rate
Practice Guide
Content Graduated Rate Estates
Practice Guide
Content Reimbursement To Home Office Equipment
Practice Guide
Content Employee Legal Expenses Deduction
Practice Guide
Content Home Buyer’s Plan
Practice Guide
Content Updates To The Canada Emergency Rent Subsidy
Practice Guide
Content Real Estate Assignment
Practice Guide
Content Canadian Controlled Private Corporation
Practice Guide
Content Incorporation For Real Estate Agents
Practice Guide
Content Deducting Home Office Expenses
Practice Guide
Content Deduct Motor Vehicle Expenses Gardner v The Queen
Practice Guide
Content CRSB, The CRCB And The CRB
Practice Guide
Content Lifetime Capital Gains Exemption And QSBC Shares
Practice Guide
Content Gifts Tax Analysis
Practice Guide
Content Hansen- Principle Residence & House Flipping
Practice Guide
Content Rogers Enterprises (2015) Inc. v The Queen-GAAR
Practice Guide
Content Capital Gains Reserves
Practice Guide
Content Marginal Tax Rates – A Toronto Tax Lawyer Explanation
Practice Guide
Content Tax Planning In Commercial Litigation
Practice Guide
Content What Is A Taxable Benefit
Practice Guide
Content Canada Emergency Wage Subsidy Expansion
Practice Guide
Content Salary Deferral Arrangements
Practice Guide
Content Shareholder Benefit Decision - Laliberté v. Canada
Practice Guide
Content Income Splitting-Prescribed Rate Loans
Practice Guide
Content Canada Child Tax Benefit
Practice Guide
Content Tax Obligations Of Canadian Sex Workers
Practice Guide
Content Separated Couples Living Under The Same Roof
Practice Guide
Content Tax Court New Fast Track Settlement Procedure
Practice Guide
Content Witnessing Wills Ontario During Covid-19
Practice Guide
Content Incorporating A Legal Practice In Ontario
Practice Guide
Content Spousal And Child Support
Practice Guide
Content Shareholder Loans
Practice Guide
Content Work Space In The Home Expenses
Practice Guide
Content Ploughman v The Queen-Civil Penalties For Third-Party Tax Advisors
Practice Guide
Content COVID-19 Relief Measures For Businesses
Practice Guide
Content COVID-19 Relief Measures for Individuals
Practice Guide
Content Estate Planning & Tax Planning During COVID-19
Practice Guide
Content Donation Tax Shelter- Roher v. The Queen
Practice Guide
Content CHR Investment Corporation v The Queen – GAAR
Practice Guide
Content Buy Low Sell High Donation
Practice Guide
Content Clergy Residence Deduction
Practice Guide
Content Subsection 69(1)
Practice Guide
Content Real Estate Transactions, Adventure Or Concern In The Nature Of Trade
Practice Guide
Content Condo Flippers
Practice Guide
Content Scientific Research And Experimental Development
Practice Guide
Content Birchcliff Energy
Practice Guide
Content A Power Of Attorney Might Have Unintended Effect If Not Carefully Drafted – Analysis From A Canadian Tax Lawyer
Practice Guide
Content Cap On Stock Option Tax Deductions
Practice Guide
Content Roofmart
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content Supreme Court Of Canada Endorses The Federal Court Of Appeal’s Denial Of GST/HST New Housing Rebate Where A Bare Trustee Takes Title – Application For Leave To Appeal Denied: Cheema v The Queen, 2019 Canlii 10518
Practice Guide
Content Elections (III) Transfer Of Property Between Spouses
Practice Guide
Content Elections (I) Saving Taxes: Elections Are A Great Tool
Practice Guide
Content Elections (II) Gifting Property To Your Spouse Or Common Law Partner
Practice Guide
Content EHTA & Employee v Contractor
Practice Guide
Content Gambling And Poker
Practice Guide
Content Convention Expenses
Practice Guide
Content Life Insurance Deductions Article
Practice Guide
Content Deductibility Of Sales Expenses
Practice Guide
Content Repairs And Maintenance Costs
Practice Guide
Content Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends
Practice Guide
Content Limited Liability Corporation
Practice Guide
Content Executors Compensation
Practice Guide
Content Tax Attribution Anti-Avoidance Rules
Practice Guide
Content Income-Diversion Rules: Section 56 Of The Income Tax Act
Practice Guide
Content Canadian Tax Lawyer’s Perspective On Commencing A Business: Tax Planning And The Benefits Of “Specified Small Business Corporation” Status
Practice Guide
Content Personal Services Businesses – A Toronto Tax Lawyer Analysis
Practice Guide
Content Taxation Of Marijuana Producers
Practice Guide
Content The Tax Attribution Anti-Avoidance Rules: Back-to-Back Loans and Transfers, Guarantees, and Artificial Transactions—A Canadian Tax Lawyer’s Guide
Practice Guide
Content The Income-Diversion Rules: Section 56 of the Income Tax Act—A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Taxation Of Marijuana Producers
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements – A Toronto Tax Lawyer Analysis
Practice Guide
Content CRA Monitors Your Bedroom Common Law Marriage for Tax Purposes
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements
Practice Guide
Content CRA Monitors Your Bedroom Common Law Marriage for Tax Purposes
Practice Guide
Content The Tax Attribution Rules: A Response to Income Splitting
Practice Guide
Content The Specialized Tax Attribution Rules: Indirect Payments, Tax on Split Income, Corporate Attribution, and Revocable Trusts
Practice Guide
Content Tax Losses from Theft and Embezzlement of Bitcoin & Other Assets
Practice Guide
Content Eight Estate Freeze Pitfalls & Tax Tips to Avoid Them
Practice Guide
Content Amendments to the Income Tax Act – Split Income (TOSI) Rules
Practice Guide
Content Top 2017 Year-End Income-Tax Planning Tips from Canadian Tax Lawyers—Part 1: Reducing Taxable Business Income
Practice Guide
Content Top 2017 Year-End Income-Tax Planning Tips from Canadian Tax Lawyers—Part 2: Charitable Donations
Practice Guide
Content Top 2017 Year-End Income-Tax Planning Tips from Canadian Tax Lawyers—Part 3: Investments
Practice Guide
Content Small Business Deduction (SBD): Section 125 of Canada’s Income Tax Act
Practice Guide
Content Claiming Expenses Without Supporting Tax Documentation
Practice Guide
Content Proposed CRA Changes to the Lifetime Capital Gains Exemption
Practice Guide
Content When Is a Grantor Capable of Giving a Power of Attorney?
Practice Guide
Content Tax Avoidance & Tax Planning – General Anti-Avoidance Rule
Practice Guide
Content Income Splitting to Reduce Income Tax – Calgary Tax Lawyer Analysis
Practice Guide
Content Family Trusts and Income Splitting
Practice Guide
Content Year End Individual Income Tax Planning Tips
Practice Guide
Content Optimizing Medical Expenses Tax Credit Claim
Practice Guide
Content Employee Stock Options Tax Planning
Practice Guide
Content Four Proposed Changes to the Principal Residence Exemption
Practice Guide
Content Graduated Rate Estates – Testamentary Planning
Practice Guide
Content Changes to the Eligible Capital Property Tax Rules
Practice Guide
Content Corporate Attribution To Prevent Income Splitting
Practice Guide
Content Disability Tax Credit – Personal Tax Credits
Practice Guide
Content Loss Claim from Blogging: Berger v The Queen, 2015 TCC 153
Practice Guide
Content Manufacturing and Processing Tax Credits: 13% Tax Saving
Practice Guide
Content RRSP Meltdown
Practice Guide
Content Private Pension Plans For Professionals
Practice Guide
Content Family Trusts For Small Business Tax Planning
Practice Guide
Content Tax Return Filings on Death
Practice Guide
Content Employee Deduction of Travel Expenses for Commuting
Practice Guide
Content Employee Stock Options Tax Planning – Vancouver Tax Lawyer Commentary
Practice Guide
Content Child Support Tax Deductions Rules
Practice Guide
Content Child Support Deductions and Tax Credits
Practice Guide
Content Tax Planning for Deduction of Guarantee Payments
Practice Guide
Content Tax Deductions for Spousal Support
Practice Guide
Content Need for Business Records
Practice Guide
Content Loss From Blogging
Practice Guide
Content Business Start-up
Practice Guide
Content Taxation of Termination Fees
Practice Guide
Content Deductibility Of Farming Losses
Practice Guide
Content Employee vs. Independent Contractor
Practice Guide
Content Shareholder Loans
Practice Guide
Content Travel Expenses For Medical Treatment
Practice Guide
Content Non-Taxable Windfall
Practice Guide
Content Kiddie Tax
Practice Guide
Content Testamentary Trusts And Income Spliting: A Historical Note
Practice Guide
Content Superficial Loss Rules
Practice Guide
Content Lifetime Capital Gains Exemption
Practice Guide
Content Employee Stock Options
Practice Guide
Content Tax Shelters
Practice Guide
Content No Gift Taxes in Canada
Practice Guide
Content Income Splitting Techniques
Practice Guide
Content Succession Will, Estate and Tax Planning
Practice Guide
Content Year End Income Tax Planning
Practice Guide
Content Automobile Expense Deduction for Canadian Income Tax Purposes
Practice Guide
Content Housing Loans
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content How The FBI Went Fishing With NexFundAI, A Crypto Currency, And Caught "Pump-And-Dump” Market Maker Schemers
Practice Guide
Content How To Claim Losses From Cryptocurrency Investment Schemes And Scams On Your Tax Returns – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Case Commentary: Glencore v. Canada – How Are Commitment Fees And Break Fees In M&A Transactions Taxed? Windfall Or Business Income?
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Can You Claim Income Tax Deductions For Crypto Losses, Crypto Scams? It Depends, Says CRA
Practice Guide
Content Tax Planning To Mitigate The Impacts Of The FTX Collapse: A Canadian Tax Lawyer’s Advice
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On Business Names
Practice Guide
Content Canadian Controlled Private Corporation
Practice Guide
Content A Power Of Attorney Might Have Unintended Effect If Not Carefully Drafted – Analysis From A Canadian Tax Lawyer
Practice Guide
Content Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends
Practice Guide
Content Canadian Tax Lawyer’s Perspective On Commencing A Business: Tax Planning And The Benefits Of “Specified Small Business Corporation” Status
Practice Guide
Content Personal Services Businesses – A Toronto Tax Lawyer Analysis
Practice Guide
Content Taxation Of Marijuana Producers
Practice Guide
Content Taxation Of Marijuana Producers
Practice Guide
Content Business Start-up
Practice Guide
Content Taxation of Termination Fees
Practice Guide
Content CRA Cancels CERB, CRB Debts Of $246 Million Of Canadian Taxpayers Who Were Ineligible To Receive COVID-19 Benefits
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Canada Emergency Wage Subsidy Claims Audits And Appeals
Practice Guide
Content Case Commentary Cassidy v Canada: Using ‘Extraordinary Circumstances,’ CRA’s Delays, Inability To Pay, Or Financial Hardship When Seeking Taxpayer Relief
Practice Guide
Content Case Commentary: CRA Violates Procedural Fairness For CERB/CRB Claims - Cameron v. Canada (Attorney General) – Judicial Review At Federal Court
Practice Guide
Content Canada Revenue Agency Claws Back $458 Million In CEWs Wage Subsidies From COVID-19 Pandemic Following Audits
Practice Guide
Content Determining Eligibility Of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines And Explains Existing Case Law
Practice Guide
Content Expanded Canada Worker Lockdown Benefit – A Toronto Tax Lawyer Analysis
Practice Guide
Content Tax Guidance To The Canada Emergency Wage Subsidy (CEWS) And The Voluntary Repayment Of CEWS – A Canadian Tax Lawyer Tax Guide
Practice Guide
Content Targeted COVID-19 Business Support Measures - Tourism And Hospitality Recovery Program (THRP), The Hardest-Hit Business Recovery Program (HBRP) And The Canada Recovery Hiring Program (CRHP)
Practice Guide
Content Tax Guidance To The Canada Emergency Wage Subsidy (CEWS) And The Voluntary Repayment Of CEWS
Practice Guide
Content CEWS & Income Tax Act Section 125.7: Canadian Tax Lawyer’s Guide
Practice Guide
Content Canada Recovery Hiring Program (CRHP): Toronto Tax Lawyer’s Guide
Practice Guide
Content CERB Repayment Relief
Practice Guide
Content Ontario’s COVID-19 Business Support Grants
Practice Guide
Content T4A Slips To COVID-19 Recipients
Practice Guide
Content Repay The Canada Emergency Response Benefit
Practice Guide
Content Reimbursement To Home Office Equipment
Practice Guide
Content Updates To The Canada Emergency Rent Subsidy
Practice Guide
Content CRSB, The CRCB And The CRB
Practice Guide
Content Canada Emergency Wage Subsidy Expansion
Practice Guide
Content Tax Court New Fast Track Settlement Procedure
Practice Guide
Content Work Space In The Home Expenses
Practice Guide
Content COVID-19 Relief Measures For Businesses
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Moving Expenses: Who Can Claim Moving Expenses? How Much Can Be Claimed? And Other Criteria
Practice Guide
Content The 'Accelerated Investment Incentive’ Is A Valuable Tax Rule, Acting As A Tax Deduction For Eligible Business Owners
Practice Guide
Content Income Tax Deductions From Short-term Rental Income: Disallowed Tax Deduction Changes
Practice Guide
Content Case Commentary: Glencore v. Canada – How Are Commitment Fees And Break Fees In M&A Transactions Taxed? Windfall Or Business Income?
Practice Guide
Content Case Commentary: Persaud v The King – When Can You Claim Tax Deductions (Including Medical Bills) For Dependants? Tax Residence In Canada Is Key
Practice Guide
Content A Canadian Tax Lawyer's Guide To Medical Tax Expenses Eligible For Tax Credits
Practice Guide
Content CRA Routinely Disallows Parking Expense Claims, Even For Life-Threatening Illnesses
Practice Guide
Content 5 Important Tax Deductions For Every Small Business In Canada
Practice Guide
Content Richard T Mccullough v His Majesty The King: The Tax Court Of Canada Allows Taxpayer’s Travel Expenses Of Getting To Work Denied By The CRA
Practice Guide
Content Can You Claim Business Expenses Without Supporting Documents: Guidance From A Canadian Tax Lawyer
Practice Guide
Content The Queen V Paletta – Guidance From A Canadian Tax Lawyer Regarding The Legal Test For Business Income
Practice Guide
Content A Toronto Tax Lawyer’s Guide To Basic Personal Amount Tax Credit
Practice Guide
Content Canadian Tax Lawyer Analysis: Deducting Business Expenses Without Receipts
Practice Guide
Content Legal Fees Deduction To Fight Tax Reassessments
Practice Guide
Content Qualifying For Small Business Deduction: Canadian Tax Lawyer’s Guide
Practice Guide
Content Current Rental Expenses
Practice Guide
Content T2200 – Deducting Employment Expenses
Practice Guide
Content Support Payments
Practice Guide
Content Canadian Controlled Private Corporation
Practice Guide
Content Deducting Home Office Expenses
Practice Guide
Content Deduct Motor Vehicle Expenses Gardner v The Queen
Practice Guide
Content Separated Couples Living Under The Same Roof
Practice Guide
Content Tax Obligations Of Canadian Sex Workers
Practice Guide
Content Spousal And Child Support
Practice Guide
Content Donation Tax Shelter- Roher v. The Queen
Practice Guide
Content Clergy Residence Deduction
Practice Guide
Content Convention Expenses
Practice Guide
Content Life Insurance Deductions Article
Practice Guide
Content Deductibility Of Sales Expenses
Practice Guide
Content Repairs And Maintenance Costs
Practice Guide
Content Tax Losses from Theft and Embezzlement of Bitcoin & Other Assets
Practice Guide
Content Claiming Expenses Without Supporting Tax Documentation
Practice Guide
Content Optimizing Medical Expenses Tax Credit Claim
Practice Guide
Content Disability Tax Credit – Personal Tax Credits
Practice Guide
Content Loss Claim from Blogging: Berger v The Queen, 2015 TCC 153
Practice Guide
Content Need for Business Records
Practice Guide
Content Loss From Blogging
Practice Guide
Content Deductibility Of Farming Losses
Practice Guide
Content Travel Expenses For Medical Treatment
Practice Guide
Content Automobile Expense Deduction for Canadian Income Tax Purposes
Practice Guide
Content Case Commentary: Ayre v The King, 2025 TCC 41 – Convoluted Charitable Gifts Made Through Questionable Financing Transactions ('Donative Intent’ Under Section 118.1 Of The Tax Act)
Practice Guide
Content Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?
Practice Guide
Content Can Donations To A Charity Be Claimed As A Business Expense? When Can You Deduct Expenses Under The Canadian Income Tax Act?
Practice Guide
Content Gifting Shares Of A Publicly Traded Company
Practice Guide
Content Tax Court Rules That Gift Of Shares Of A Private Corporation To A Foundation Was Ineligible For A Charitable Tax Credit – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Buy Low Sell High Donation
Practice Guide
Content Elections (III) Transfer Of Property Between Spouses
Practice Guide
Content Elections (I) Saving Taxes: Elections Are A Great Tool
Practice Guide
Content Elections (II) Gifting Property To Your Spouse Or Common Law Partner
Practice Guide
Content Employers’ Guide To Specific Tax, Reporting Obligations For Remote Workers To The CRA: Canadian Tax Lawyer
Practice Guide
Content 2024 Tax Alert: CRA Implements Capital Gains Tax Increase Despite Stalled Legislation – The Unique Tax Challenges For Employee Stock Options & Payroll Tax
Practice Guide
Content How To Leverage The New Tool Employer Ownership Trust For Business Ownership Planning
Practice Guide
Content How To Determine The Place Of Employment For A Remote Worker: Here Are CRA’s Rules
Practice Guide
Content How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning
Practice Guide
Content Employees Beware: Upcoming Legislation Affecting Capital Gains Will Impact Employee Stock Options
Practice Guide
Content Your Health Spending Account (HSA): Benefits And Tax Consequences For Employers, Employees
Practice Guide
Content How CRA Taxes Tips, Gratuities: Canadian Tax Lawyer Explains They Are Taxable Income
Practice Guide
Content New Reporting Rules On Tax Treatment Of Severance Settlements; Update From Canadian Tax Lawyer
Practice Guide
Content A Tax Guide To Employee Allowances And Reimbursements For Canadian Businesses: What Are The Differences?
Practice Guide
Content When Are Canadian Expats Exempt From Withholding Tax From Employment Income? Under These Specific Circumstances
Practice Guide
Content Everything Canadians Need To Know About Unexercised Employee Stock Options: Income Tax Liabilities, Dispositions, Buyouts And Cancellations
Practice Guide
Content New Canada Revenue Agency (CRA) Policy On Taxable Benefits Regarding Gifts, Awards, Social Events, Parking, Etc.: A Tax Alert By An Expert Canadian Tax Lawyer
Practice Guide
Content How Severance Pay Is Taxed In Canada: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Emigrating With Stock Options – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Canada’s Preferential Tax Treatment For United Nations Employees: Tax Deduction For UN Employment Income – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Employee Stock Options Tax Treatment: Canadian Tax Lawyer’s Guide
Practice Guide
Content T2200 – Deducting Employment Expenses
Practice Guide
Content Independent Contractor vs Employee
Practice Guide
Content Employee Legal Expenses Deduction
Practice Guide
Content Reimbursement To Home Office Equipment
Practice Guide
Content Deducting Home Office Expenses
Practice Guide
Content Deduct Motor Vehicle Expenses Gardner v The Queen
Practice Guide
Content What Is A Taxable Benefit
Practice Guide
Content Salary Deferral Arrangements
Practice Guide
Content Work Space In The Home Expenses
Practice Guide
Content Cap On Stock Option Tax Deductions
Practice Guide
Content EHTA & Employee v Contractor
Practice Guide
Content Deductibility Of Sales Expenses
Practice Guide
Content Personal Services Businesses – A Toronto Tax Lawyer Analysis
Practice Guide
Content Employee Stock Options Tax Planning
Practice Guide
Content Employee Deduction of Travel Expenses for Commuting
Practice Guide
Content Employee Stock Options Tax Planning – Vancouver Tax Lawyer Commentary
Practice Guide
Content Employee vs. Independent Contractor
Practice Guide
Content Employee Stock Options
Practice Guide
Content A Canadian Tax Lawyer’s Updates On The Climate Action Incentive
Practice Guide
Content Tax Attribution Anti-Avoidance Rules
Practice Guide
Content Income-Diversion Rules: Section 56 Of The Income Tax Act
Practice Guide
Content Eight Estate Freeze Pitfalls & Tax Tips to Avoid Them
Practice Guide
Content Succession Will, Estate and Tax Planning
Practice Guide
Content Protecting Family Assets From CRA In A Divorce
Practice Guide
Content Support Payments
Practice Guide
Content Tax Deductions for Spousal Support
Practice Guide
Content Child Support Tax Deductions Rules
Practice Guide
Content Child Support Deductions and Tax Credits
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements – A Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements
Practice Guide
Content Family Trusts For Small Business Tax Planning
Practice Guide
Content Total Energy Services Inc. v HMK, 2025 FCA 77 – Loss-trading Transactions To Avoid Paying Tax Disallowed By Tax Court Of Canada (GAAR Rule)
Practice Guide
Content Federal Court Of Appeal Overturns GAAR Assessment On The Existence Of Alternative Transactions, Leading To No Violation Tax Abuse Or Tax Avoidance Of GAAR: 3295940 Canada Inc. v The King
Practice Guide
Content Supreme Court Of Canada Applies GAAR (General Anti Avoidance Rule) In Deans Knight Income v. Canada, Dismissing Taxpayer’s Appeal
Practice Guide
Content The Tax Court Of Canada Orders The Canada Revenue Agency To Release GAAR Committee Reports About Similarly Situated Taxpayers
Practice Guide
Content Canadian Lawyer Analysis – The Supreme Court Of Canada Holds That Tax Treaty Shopping Does Not Constitute Abuse Within The Meaning Of The General Anti-Avoidance Rule (Canada v. Alta Energy Luxembourg
Practice Guide
Content Rogers Enterprises (2015) Inc. v The Queen-GAAR
Practice Guide
Content CHR Investment Corporation v The Queen – GAAR
Practice Guide
Content Birchcliff Energy
Practice Guide
Content Tax Avoidance & Tax Planning – General Anti-Avoidance Rule
Practice Guide
Content Changes to the Eligible Capital Property Tax Rules
Practice Guide
Content Thinking Of Co-Signing A Business Loan? Loan Guarantors Are ‘On The Hook’ For The Business’ Debt, Talk To A Canadian Tax Lawyer First
Practice Guide
Content Tax Planning for Deduction of Guarantee Payments
Practice Guide
Content Housing Loans
Practice Guide
Content Marginal Tax Rates Explained By Toronto Tax Lawyer
Practice Guide
Content CRA Low Prescribed Rate
Practice Guide
Content Marginal Tax Rates – A Toronto Tax Lawyer Explanation
Practice Guide
Content Income Splitting-Prescribed Rate Loans
Practice Guide
Content The Tax Attribution Anti-Avoidance Rules: Back-to-Back Loans and Transfers, Guarantees, and Artificial Transactions—A Canadian Tax Lawyer’s Guide
Practice Guide
Content The Income-Diversion Rules: Section 56 of the Income Tax Act—A Canadian Tax Lawyer’s Analysis
Practice Guide
Content The Tax Attribution Rules: A Response to Income Splitting
Practice Guide
Content The Specialized Tax Attribution Rules: Indirect Payments, Tax on Split Income, Corporate Attribution, and Revocable Trusts
Practice Guide
Content Amendments to the Income Tax Act – Split Income (TOSI) Rules
Practice Guide
Content Income Splitting to Reduce Income Tax – Calgary Tax Lawyer Analysis
Practice Guide
Content Family Trusts and Income Splitting
Practice Guide
Content Corporate Attribution To Prevent Income Splitting
Practice Guide
Content Kiddie Tax
Practice Guide
Content Income Splitting Techniques
Practice Guide
Content Tax Planning For Intergenerational Business Transfers And Alternative Minimum Tax (AMT) After Bill C-59 (Changes To The Income Tax Act)
Practice Guide
Content Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement Part III: International Tax Reform And Digital Services Tax
Practice Guide
Content Canadian Taxation Of U.S. Not Tax-Deductible: Roth IRAs And 401(K) Accounts
Practice Guide
Content Canadian Tax Treatment Of Roth Individual Retirement Arrangement (Roth IRA)
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On The OECD BEPS Project
Practice Guide
Content Corporate Tax Arrangements Of ViacomCBS & Tax Avoidance Schemes
Practice Guide
Content Canadian Controlled Private Corporation
Practice Guide
Content Lifetime Capital Gains Exemption And QSBC Shares
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content Canadian Tax Lawyer’s Perspective On Commencing A Business: Tax Planning And The Benefits Of “Specified Small Business Corporation” Status
Practice Guide
Content Proposed CRA Changes to the Lifetime Capital Gains Exemption
Practice Guide
Content Lifetime Capital Gains Exemption
Practice Guide
Content Manufacturing and Processing Tax Credits: 13% Tax Saving
Practice Guide
Content Importance Of Contracts & Written Agreements In Tax Reporting
Practice Guide
Content A Toronto Tax Lawyer’s Guide For Toronto Vacant Home Tax (VHT)
Practice Guide
Content Gambling And Poker
Practice Guide
Content Non-Taxable Windfall
Practice Guide
Content Tax Complexities In Dealing With The Death Of A Spouse: ODSP And Child Benefits – O’Brien v. The King
Practice Guide
Content Scholarship, Bursaries And Fellowships Taxation: Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Toronto Tax Lawyer’s Guide To Basic Personal Amount Tax Credit
Practice Guide
Content Canadian Income Tax Tests For Factual Non-Arm’s Length
Practice Guide
Content Marginal Tax Rates Explained By Toronto Tax Lawyer
Practice Guide
Content Capital Gains Reserves
Practice Guide
Content Marginal Tax Rates – A Toronto Tax Lawyer Explanation
Practice Guide
Content Canada Child Tax Benefit
Practice Guide
Content CRA Monitors Your Bedroom Common Law Marriage for Tax Purposes
Practice Guide
Content CRA Monitors Your Bedroom Common Law Marriage for Tax Purposes
Practice Guide
Content Private Pension Plans For Professionals
Practice Guide
Content How To Incorporate A Veterinary Professional Corporation – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Incorporation For Real Estate Agents
Practice Guide
Content Incorporating A Legal Practice In Ontario
Practice Guide
Content How To Dispute Your Tax Assessment Under Toronto’s 2024 Vacant Home Tax; 100,000 Tax Assessments Were Reversed In 2023
Practice Guide
Content Property Flippers Beware: New Tax Property Flipping Rules Increase Capital Gains To 66.67% Or Even 100% For Business Income
Practice Guide
Content Tenants Beware: Not Remitting Withholding Tax On Rental Payments To Non-Resident Landlords Can Cost You Thousands: 3792391 Canada Inc. v. The King
Practice Guide
Content A Canadian Tax Lawyer's Guide For Canadian Property Owners Part II: Tax Liability When Selling Property
Practice Guide
Content A Comprehensive Guide To Tax For Canadian Property Owners, Investors In Canadian Property – PART 1 – Canadian Tax Lawyer Explains The General Rules
Practice Guide
Content Canadian Tax Lawyer Explains CRA’s Policy Positions For Canada’s New Property Flipping Rules
Practice Guide
Content A Canadian Tax Lawyer Explains The Residential Property Flipping Rule (Bill C-32)
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Tax Obligations For Foreign Home Buyers In Canada: Bakhtiari v British Columbia (Minister Of Finance), 2023 BCSC 1260
Practice Guide
Content A Toronto Tax Lawyer’s Guide For Toronto Vacant Home Tax (VHT)
Practice Guide
Content Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada
Practice Guide
Content Tax Lawyer Analysis: Taxation Of Rental Income From Principal Residence
Practice Guide
Content Wall v Canada, 2021 FCA 132 – Guidance From A Canadian Tax Lawyer On Taxation Of House Flipping
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On The 12-Month House Flipping Federal Budget Proposal
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Non-Residents Investing In Canadian Real Estate
Practice Guide
Content Current Rental Expenses
Practice Guide
Content Specified Investment Business
Practice Guide
Content Home Buyer’s Plan
Practice Guide
Content Real Estate Assignment
Practice Guide
Content Hansen- Principle Residence & House Flipping
Practice Guide
Content Real Estate Transactions, Adventure Or Concern In The Nature Of Trade
Practice Guide
Content Condo Flippers
Practice Guide
Content Repairs And Maintenance Costs
Practice Guide
Content Four Proposed Changes to the Principal Residence Exemption
Practice Guide
Content How To Transfer A Retiring Allowance From An Employer To Your RRSP; How A Retiring Allowance Is Taxed
Practice Guide
Content Canadian Taxation Of U.S. Not Tax-Deductible: Roth IRAs And 401(K) Accounts
Practice Guide
Content Canadian Tax Treatment Of Roth Individual Retirement Arrangement (Roth IRA)
Practice Guide
Content Retirement Compensation Arrangement
Practice Guide
Content RRSP Meltdown
Practice Guide
Content The Federation Of Law Societies Of Canada Challenged The Income Tax Act Amendments Based On Charter Rights Violation
Practice Guide
Content The Court Of Canada Rules That Post-Doctoral Fellows Are Not Employees Of The University In The University Of New Brunswick v. The Minister Of National Revenue
Practice Guide
Content How To Incorporate A Veterinary Professional Corporation – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Independent Contractor vs Employee
Practice Guide
Content Incorporation For Real Estate Agents
Practice Guide
Content Tax Obligations Of Canadian Sex Workers
Practice Guide
Content Guide To Canadian Tax Rules On Benefits Arising From Use Of Corporate Assets (Money, Trips, Boats, Cars, Space Trips Etc.), Tax Lawyer Explains
Practice Guide
Content Compensation For Business Owners: How Benefits Are Taxed For Shareholders And Shareholder-Employees
Practice Guide
Content Payment Of Insurance Premiums As Shareholder Benefits – A Canadian Tax Lawyer’s Guide To Boyd B. Harding v The Queen
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On GST/HST On Shareholder Benefits
Practice Guide
Content Shareholder Benefit Decision - Laliberté v. Canada
Practice Guide
Content Shareholder Loans
Practice Guide
Content Shareholder Loans
Practice Guide
Content Consequences Of Failure To File Valid Business Limit Allocation Agreement With CRA And Missing Out On The Small Business Deduction
Practice Guide
Content Case Commentary: When Can Directors, Employees, Independent Contractors Claim The Small Business Deduction? – Astro Consulting Inc. v R.
Practice Guide
Content Qualifying For Small Business Deduction: Canadian Tax Lawyer’s Guide
Practice Guide
Content Specified Investment Business
Practice Guide
Content Small Business Deduction (SBD): Section 125 of Canada’s Income Tax Act
Practice Guide
Content SRED Tax Credits (Scientific Research And Experimental Development) Upheld By Tax Court Of Canada Against Canada Revenue Agency, In Canafric Inc. V. The King 2023 TCC
Practice Guide
Content Gordon Et Al v The King: CRA’s Investigation On SR&ED Tax Credits Cannot Use Its Civil Tax Audit Power To Gather Information For A Criminal Investigation
Practice Guide
Content Tax Court Of Canada’s Rejection Of Solar Panel Shingles As SRED
Practice Guide
Content Scientific Research And Experimental Development
Practice Guide
Content Tax Planning To Mitigate The Impacts Of The FTX Collapse: A Canadian Tax Lawyer’s Advice
Practice Guide
Content Superficial Loss Rules
Practice Guide
Content What Are The CRA Tax Breaks For Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And The Canada Caregiver Credit (CCC)
Practice Guide
Content An Overview Of Canadian Foreign Tax Credits For Foreign Withholding Taxes—and Get Ready For An Audit By CRA
Practice Guide
Content Ontario Interactive Digital Media Tax Credit (OIDMTC) – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Planning In Commercial Litigation
Practice Guide
Content Chad v The King – Losses, Expenses Arising From Transactions That Are Not 'Sufficiently Commercial’ May Be Ineligible To Reduce Your Income Tax
Practice Guide
Content Total Energy Services Inc. v HMK, 2025 FCA 77 – Loss-trading Transactions To Avoid Paying Tax Disallowed By Tax Court Of Canada (GAAR Rule)
Practice Guide
Content Case Commentary: Ayre v The King, 2025 TCC 41 – Convoluted Charitable Gifts Made Through Questionable Financing Transactions ('Donative Intent’ Under Section 118.1 Of The Tax Act)
Practice Guide
Content Ploughman v The Queen-Civil Penalties For Third-Party Tax Advisors
Practice Guide
Content Donation Tax Shelter- Roher v. The Queen
Practice Guide
Content Tax Shelters
Practice Guide
Content Deeds Of Gift And Estate Planning: A Canadian Tax Lawyer’s Guide
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content The Queen V Paletta – Guidance From A Canadian Tax Lawyer Regarding The Legal Test For Business Income
Practice Guide
Content Taxation Of Gifts In Canada – A Canadian Tax Lawyer Analysis
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Gifts Tax Analysis
Practice Guide
Content Subsection 69(1)
Practice Guide
Content No Gift Taxes in Canada
Practice Guide
Content Supreme Court Of Canada Endorses The Federal Court Of Appeal’s Denial Of GST/HST New Housing Rebate Where A Bare Trustee Takes Title – Application For Leave To Appeal Denied: Cheema v The Queen, 2019 Canlii 10518
Practice Guide
Content Limited Liability Corporation
Practice Guide
Content Testamentary Trusts And Income Spliting: A Historical Note
Practice Guide
Content 6 Strategies To Minimize Probate Fees In Your Estate Plan
Practice Guide
Content What Are Alter Ego Trusts? How Can They Help Your Estate Planning?
Practice Guide
Content New Digital Services Tax To Impose 3 Percent Tax On Multinational Digital Firms With $20M In Canadian Revenue; Prepare Now, Says Expert Canadian Tax Lawyer
Practice Guide
Content Canadian Tax Lawyer Explains The Basics Of Alter Ego Trusts
Practice Guide
Content Tax Pipeline Planning: A Canadian Tax Lawyers Guide
Practice Guide
Content Process Of Passing Of Accounts – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Virtual Witnessing Of Wills And Powers Of Attorney In Ontario : Canadian Tax Lawyer’s Guidance
Practice Guide
Content Changes To Ontario Estate Law
Practice Guide
Content Contesting A Will In Ontario: Canadian Tax Lawyer Guide
Practice Guide
Content Tax Clearance Certificates: Canadian Tax Lawyer Guidance
Practice Guide
Content Graduated Rate Estates
Practice Guide
Content Canada Emergency Wage Subsidy Expansion
Practice Guide
Content Witnessing Wills Ontario During Covid-19
Practice Guide
Content COVID-19 Relief Measures For Businesses
Practice Guide
Content COVID-19 Relief Measures for Individuals
Practice Guide
Content Estate Planning & Tax Planning During COVID-19
Practice Guide
Content A Power Of Attorney Might Have Unintended Effect If Not Carefully Drafted – Analysis From A Canadian Tax Lawyer
Practice Guide
Content Roofmart
Practice Guide
Content Executors Compensation
Practice Guide
Content When Is a Grantor Capable of Giving a Power of Attorney?
Practice Guide
Content Graduated Rate Estates – Testamentary Planning
Practice Guide
Content Family Trusts For Small Business Tax Planning
Practice Guide
Content Tax Return Filings on Death
Practice Guide
Content Top 24 Year-End Tax Tips For 2024 From A Canadian Tax Lawyer
Practice Guide
Content A Comprehensive Guide To Tax For Canadian Property Owners, Investors In Canadian Property Part III: Tax Obligations For Long-Term And Short-Term Rentals
Practice Guide
Content News Release Tax Facts 2024 Canadian Tax Lawyer David Rotfleisch
Practice Guide
Content The Queen V Paletta – Guidance From A Canadian Tax Lawyer Regarding The Legal Test For Business Income
Practice Guide
Content Top 2017 Year-End Income-Tax Planning Tips from Canadian Tax Lawyers—Part 1: Reducing Taxable Business Income
Practice Guide
Content Top 2017 Year-End Income-Tax Planning Tips from Canadian Tax Lawyers—Part 2: Charitable Donations
Practice Guide
Content Top 2017 Year-End Income-Tax Planning Tips from Canadian Tax Lawyers—Part 3: Investments
Practice Guide
Content Year End Individual Income Tax Planning Tips
Practice Guide
Content Year End Income Tax Planning
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Section 85 Late Filed Election
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Business Numbers Upon Amalgamation And Merger
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Dale Et Al. v The Queen -Timing On Issue Of Shares In Section 85 Rollover
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Eyeball Networks Inc. Butterfly Reorganization & 160(1)
Practice Guide
Content Winding-Up A Corporation
Practice Guide
Content Section 85 Rollovers
Practice Guide
Content Corporate Amalgamation Under Income Tax Act Section 87
Practice Guide
Content Section 84.1 Tax Trap
Practice Guide
Content A Caution To Canadian Tax Planners: A Butterfly Reorganization Might Trigger Derivative Tax Liability Under Section 160 Of The Income Tax Act: Eyeball Networks Inc. v The Queen (2019 TCC 150) – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Subsection 55
Practice Guide
Content Taxation & Contributing Property To A Partnership
Practice Guide
Content 85.1(1) Share For Share Exchange – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Income Tax Reorganizations – Contributing Property to a Partnership — Toronto Tax Lawyer Analysis
Practice Guide
Content S.86 Share For Share Exchange
Practice Guide
Content Butterfly Reorganizations
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Section 84.1 Tax Trap
Practice Guide
Content 85.1(1) Share For Share Exchange – A Toronto Tax Lawyer Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Business Numbers Upon Amalgamation And Merger
Practice Guide
Content Corporate Amalgamation Under Income Tax Act Section 87
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Eyeball Networks Inc. Butterfly Reorganization & 160(1)
Practice Guide
Content A Caution To Canadian Tax Planners: A Butterfly Reorganization Might Trigger Derivative Tax Liability Under Section 160 Of The Income Tax Act: Eyeball Networks Inc. v The Queen (2019 TCC 150) – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Subsection 55
Practice Guide
Content Canadian Income Tax Reorganizations – Contributing Property to a Partnership — Toronto Tax Lawyer Analysis
Practice Guide
Content Butterfly Reorganizations
Practice Guide
Content Taxation & Contributing Property To A Partnership
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Section 85 Late Filed Election
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Dale Et Al. v The Queen -Timing On Issue Of Shares In Section 85 Rollover
Practice Guide
Content Section 85 Rollovers
Practice Guide
Content S.86 Share For Share Exchange
Practice Guide
Content Winding-Up A Corporation
Practice Guide
Content Year-End Tax Planning for Tax-Free Savings Accounts: Top TFSA Moves You Should Make Before the End of 2024
Practice Guide
Content Fang v. AGC: Fail To Check Your CRA Online Account? Don't Know CRA's Procedures? You Could Owe Significant Tax
Practice Guide
Content How To Navigate Tax Incentives For First-Time Home Buyers: Tax Tips From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide For First Home Savings Account (FHSA)
Practice Guide
Content Overcontributed To Your RRSP? Here’s How To Fix It To Avoid Tax Problems And Penalties
Practice Guide
Content When A Tax-Free Savings Account (TFSA) Is A Business & Stripped Of Tax Benefits: A Case Comment On Ahamed v The King, 2023 TCC 17
Practice Guide
Content Singh v. Canada: A Canadian Tax Lawyer’s Observations On TFSA Penalties
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Registered Disability Savings Plan
Practice Guide
Content A Canadian Tax Lawyer’s Analysis On When A Taxpayer Cannot Remove TFSA Over-Contributions
Practice Guide
Content TFSA Anti-Avoidance Rules: Prohibited And Non-Qualified Investments – Canadian Income Tax
Practice Guide
Content RRSP Prohibited & Non-Qualified Investments
Practice Guide
Content RRSP Double Taxation From Overcontribution – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content TFSA Anti-Avoidance Rules: TFSA Advantage – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content What Happens To Your Registered Retirement Savings Plans (RRSPs) Upon Death? The Designation Of Beneficiaries And Subsection 51(1) Of Ontario’s Succession Law Reform Act – A Canadian Tax Lawyer Tax Guide
Practice Guide
Content Proposed First Home Savings Account – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content TFSA Tax: Canadian Tax Lawyer Guidance
Practice Guide
Content RRSP And TFSA Over-Contribution Tax: Canadian Tax Lawyer’s Guide
Practice Guide
Content Holding Cryptocurrency, NFTs Or Blockchain Assets In RRSP
Practice Guide
Content RRSP Anti-Avoidance Rules: RRSP Advantage
Practice Guide
Content Tax And Penalties On Your TFSA
Practice Guide
Content Canadian Departure And RRSPs And TFSAs For Non-Residents
Practice Guide
Content TFSA Penalty Relief And Ifi v. Canada
Practice Guide
Content RRSP Meltdown Strategy
Practice Guide
Content (RRSPs) and Subsection 146(1)
Practice Guide
Content Home Buyer’s Plan
Practice Guide
Content Transferring A Foreign Pension To Your RRSP
Practice Guide
Content Louie v Canada - TFSA Swap Transactions
Practice Guide
Content Judicial Review- Sangha v Canada (A.G.)
Practice Guide
Content TFSA Non-Residence Contribution Tax Cancellation – A Toronto Tax Lawyer Analysis
Practice Guide
Content TFSA Holder Dies
Practice Guide
Content Death Of A TFSA Holder
Practice Guide
Content Death of a TFSA Holder: You Can’t Take It With You, But Can Your Heirs? A Canadian Tax Lawyer’s Guide
Practice Guide
Content Canada Revenue Agency's Aggressive Audit Campaign Against TFSAs Carrying On A Business
Practice Guide
Content RRSP Meltdown
Practice Guide
Content Tax-Free Savings Accounts – Relief from Assessed Taxes
Practice Guide
Content Registered Educational Savings Plans
Practice Guide
Content Tax-Free Savings Account (TFSA)
Practice Guide
Content How To Navigate Tax Incentives For First-Time Home Buyers: Tax Tips From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide For First Home Savings Account (FHSA)
Practice Guide
Content How To Navigate Tax Incentives For First-Time Home Buyers: Tax Tips From A Canadian Tax Lawyer
Practice Guide
Content Proposed First Home Savings Account – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Home Buyer’s Plan
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Registered Disability Savings Plan
Practice Guide
Content Registered Educational Savings Plans
Practice Guide
Content Overcontributed To Your RRSP? Here’s How To Fix It To Avoid Tax Problems And Penalties
Practice Guide
Content RRSP Prohibited & Non-Qualified Investments
Practice Guide
Content RRSP Double Taxation From Overcontribution – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content What Happens To Your Registered Retirement Savings Plans (RRSPs) Upon Death? The Designation Of Beneficiaries And Subsection 51(1) Of Ontario’s Succession Law Reform Act – A Canadian Tax Lawyer Tax Guide
Practice Guide
Content Holding Cryptocurrency, NFTs Or Blockchain Assets In RRSP
Practice Guide
Content RRSP And TFSA Over-Contribution Tax: Canadian Tax Lawyer’s Guide
Practice Guide
Content RRSP Anti-Avoidance Rules: RRSP Advantage
Practice Guide
Content Canadian Departure And RRSPs And TFSAs For Non-Residents
Practice Guide
Content RRSP Meltdown Strategy
Practice Guide
Content (RRSPs) and Subsection 146(1)
Practice Guide
Content Home Buyer’s Plan
Practice Guide
Content Transferring A Foreign Pension To Your RRSP
Practice Guide
Content RRSP Meltdown
Practice Guide
Content Year-End Tax Planning for Tax-Free Savings Accounts: Top TFSA Moves You Should Make Before the End of 2024
Practice Guide
Content Fang v. AGC: Fail To Check Your CRA Online Account? Don't Know CRA's Procedures? You Could Owe Significant Tax
Practice Guide
Content When A Tax-Free Savings Account (TFSA) Is A Business & Stripped Of Tax Benefits: A Case Comment On Ahamed v The King, 2023 TCC 17
Practice Guide
Content Singh v. Canada: A Canadian Tax Lawyer’s Observations On TFSA Penalties
Practice Guide
Content A Canadian Tax Lawyer’s Analysis On When A Taxpayer Cannot Remove TFSA Over-Contributions
Practice Guide
Content TFSA Anti-Avoidance Rules: Prohibited And Non-Qualified Investments – Canadian Income Tax
Practice Guide
Content TFSA Anti-Avoidance Rules: TFSA Advantage – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content TFSA Tax: Canadian Tax Lawyer Guidance
Practice Guide
Content Tax And Penalties On Your TFSA
Practice Guide
Content Canadian Departure And RRSPs And TFSAs For Non-Residents
Practice Guide
Content TFSA Penalty Relief And Ifi v. Canada
Practice Guide
Content Louie v Canada - TFSA Swap Transactions
Practice Guide
Content Judicial Review- Sangha v Canada (A.G.)
Practice Guide
Content TFSA Non-Residence Contribution Tax Cancellation – A Toronto Tax Lawyer Analysis
Practice Guide
Content TFSA Holder Dies
Practice Guide
Content Death Of A TFSA Holder
Practice Guide
Content Death of a TFSA Holder: You Can’t Take It With You, But Can Your Heirs? A Canadian Tax Lawyer’s Guide
Practice Guide
Content Canada Revenue Agency's Aggressive Audit Campaign Against TFSAs Carrying On A Business
Practice Guide
Content Tax-Free Savings Accounts – Relief from Assessed Taxes
Practice Guide
Content Tax-Free Savings Account (TFSA)
Practice Guide
Content How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer
Practice Guide
Content Where Are The Best Tax Residence Locations For A Crypto Investor?
Practice Guide
Content Beware CRA’s Ability To Share Information With Foreign Tax Authorities Using Tax Information-Exchange Provision In Bilateral Tax Treaties And Tax Information Exchange Agreements: A Canadian Tax Lawyer’s Primer
Practice Guide
Content Beware Of Tax Implications When A Canadian Corporation Emigrates: Departure Tax, Corporate Emigration Tax, And More
Practice Guide
Content How International Athletes Are Taxed In Canada: Toronto Maple Leafs’ Captain John Tavares Embroiled In Tax Litigation With The CRA – Tavares v. The King, 2024-212(IT)G
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Leave And Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content How To Legitimately Defer The Worst Of Canada’s ‘Departure Tax’ When Becoming A Non-Resident And Moving To Another Country
Practice Guide
Content Planning For The Tax Implications Of Emigrating From Canada While Holding Cryptocurrency Assets
Practice Guide
Content How To Interpret A Tax Treaty – Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Non-Residents Investing In Canadian Real Estate
Practice Guide
Content Canadian Lawyer Analysis – The Supreme Court Of Canada Holds That Tax Treaty Shopping Does Not Constitute Abuse Within The Meaning Of The General Anti-Avoidance Rule (Canada v. Alta Energy Luxembourg
Practice Guide
Content Components Of Foreign Accrual Property Income – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content US-Canada Employee COVID-19 Guidelines: Toronto Tax Lawyer Guide
Practice Guide
Content Real Estate Taxation For Canadian Non-Resident Owners
Practice Guide
Content Acquisition Of Real Estate: Taxation For Canadian Non-Resident Owners
Practice Guide
Content How Canada Taxes Non-Resident Musicians: Canadian Tax Lawyer Guide
Practice Guide
Content Requirements For Part XIII Withholding Tax On Canadian Interest To Non-Residents – A Toronto Tax Lawyer Guide
Practice Guide
Content Canadian Departure Tax: Canadian Tax Lawyer Guidance
Practice Guide
Content Tax Treaty Residence Determination: Canadian Tax Lawyer Guide
Practice Guide
Content Canadian Nonresidents With Canadian Resident Family
Practice Guide
Content Residence Determinations: Canadian
Practice Guide
Content Canadian Departure And RRSPs And TFSAs For Non-Residents
Practice Guide
Content COVID-19 And Tax Residence
Practice Guide
Content Canada-US Tax Treaty
Practice Guide
Content Airline-Pilot Residence
Practice Guide
Content Regulation 105: Withholding Tax
Practice Guide
Content Canada-Israel Income Tax Convention & The Making Of Aliyah
Practice Guide
Content Tax Filing for International Students
Practice Guide
Content Timing Of Residence Change
Practice Guide
Content Income Tax for Canadians At Sea
Practice Guide
Content Emigration Tax Issues
Practice Guide
Content Snowbird Taxation
Practice Guide
Content B2B Loans
Practice Guide
Content Non Resident Tax Returns
Practice Guide
Content Tax Evasion, Money Laundering
Practice Guide
Content Tax Residence In Canada
Practice Guide
Content Part-Year Residence
Practice Guide
Content Determination Of An Individual’s Residence Status For Canadian Tax Purposes
Practice Guide
Content Non-Resident Withholding Tax – Interest Income – A Toronto Tax Lawyer Analysis
Practice Guide
Content Non-Resident Carrying on Business in Canada Through Agents and Shareholders
Practice Guide
Content Section 216 Election – Canadian Non-Resident Real Estate Taxation
Practice Guide
Content Carrying on a Business in Canada by a Non-Resident
Practice Guide
Content Departure Tax
Practice Guide
Content Where Are The Best Tax Residence Locations For A Crypto Investor?
Practice Guide
Content Beware Of Tax Implications When A Canadian Corporation Emigrates: Departure Tax, Corporate Emigration Tax, And More
Practice Guide
Content Planning For The Tax Implications Of Emigrating From Canada While Holding Cryptocurrency Assets
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content Canadian Departure And RRSPs And TFSAs For Non-Residents
Practice Guide
Content Airline-Pilot Residence
Practice Guide
Content Canada-Israel Income Tax Convention & The Making Of Aliyah
Practice Guide
Content Income Tax for Canadians At Sea
Practice Guide
Content Emigration Tax Issues
Practice Guide
Content Snowbird Taxation
Practice Guide
Content Beware Of Tax Implications When A Canadian Corporation Emigrates: Departure Tax, Corporate Emigration Tax, And More
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Leave And Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content How To Legitimately Defer The Worst Of Canada’s ‘Departure Tax’ When Becoming A Non-Resident And Moving To Another Country
Practice Guide
Content Planning For The Tax Implications Of Emigrating From Canada While Holding Cryptocurrency Assets
Practice Guide
Content Canadian Departure Tax: Canadian Tax Lawyer Guidance
Practice Guide
Content Emigration Tax Issues
Practice Guide
Content Departure Tax
Practice Guide
Content Tax Filing for International Students
Practice Guide
Content Non Resident Tax Returns
Practice Guide
Content Tax Evasion, Money Laundering
Practice Guide
Content How To Interpret A Tax Treaty – Guidance From A Canadian Tax Lawyer
Practice Guide
Content How Canada Taxes Non-Resident Musicians: Canadian Tax Lawyer Guide
Practice Guide
Content B2B Loans
Practice Guide
Content Non-Resident Carrying on Business in Canada Through Agents and Shareholders
Practice Guide
Content Carrying on a Business in Canada by a Non-Resident
Practice Guide
Content Acquisition Of Real Estate: Taxation For Canadian Non-Resident Owners
Practice Guide
Content How To Interpret A Tax Treaty – Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Non-Residents Investing In Canadian Real Estate
Practice Guide
Content Real Estate Taxation For Canadian Non-Resident Owners
Practice Guide
Content Acquisition Of Real Estate: Taxation For Canadian Non-Resident Owners
Practice Guide
Content Section 216 Election – Canadian Non-Resident Real Estate Taxation
Practice Guide
Content Canadian Nonresidents With Canadian Resident Family
Practice Guide
Content Residence Determinations: Canadian
Practice Guide
Content COVID-19 And Tax Residence
Practice Guide
Content Airline-Pilot Residence
Practice Guide
Content Tax Filing for International Students
Practice Guide
Content Timing Of Residence Change
Practice Guide
Content Income Tax for Canadians At Sea
Practice Guide
Content Tax Residence In Canada
Practice Guide
Content Part-Year Residence
Practice Guide
Content Determination Of An Individual’s Residence Status For Canadian Tax Purposes
Practice Guide
Content How International Athletes Are Taxed In Canada: Toronto Maple Leafs’ Captain John Tavares Embroiled In Tax Litigation With The CRA – Tavares v. The King, 2024-212(IT)G
Practice Guide
Content How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer
Practice Guide
Content Beware CRA’s Ability To Share Information With Foreign Tax Authorities Using Tax Information-Exchange Provision In Bilateral Tax Treaties And Tax Information Exchange Agreements: A Canadian Tax Lawyer’s Primer
Practice Guide
Content How To Interpret A Tax Treaty – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian Lawyer Analysis – The Supreme Court Of Canada Holds That Tax Treaty Shopping Does Not Constitute Abuse Within The Meaning Of The General Anti-Avoidance Rule (Canada v. Alta Energy Luxembourg
Practice Guide
Content Components Of Foreign Accrual Property Income – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Tax Treaty Residence Determination: Canadian Tax Lawyer Guide
Practice Guide
Content Canada-US Tax Treaty
Practice Guide
Content Requirements For Part XIII Withholding Tax On Canadian Interest To Non-Residents – A Toronto Tax Lawyer Guide
Practice Guide
Content Regulation 105: Withholding Tax
Practice Guide
Content Non-Resident Withholding Tax – Interest Income – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canada Revenue Agency (CRA’s) Administration Of Proposed Capital Gains Taxation Changes: An Update
Practice Guide
Content How To Leverage The New Tool Employer Ownership Trust For Business Ownership Planning
Practice Guide
Content How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning
Practice Guide
Content A Canadian Tax Lawyer Explains The Increased Capital Gains Tax Inclusion Rate
Practice Guide
Content Canadian Tax Lawyer Explains CRA’s Policy Positions For Canada’s New Property Flipping Rules
Practice Guide
Content Canadian Tax Implications Of Buying And Selling Collectible Trading Cards – Magic: The Gathering
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content Tax Lawyer Analysis: Taxation Of Rental Income From Principal Residence
Practice Guide
Content Canadian Tax Treatment Of Stock Splits And Consolidations – A Canadian Tax Lawyer’s Perspective
Practice Guide
Content Subsection 164(6) Tax Loss Carryback On Death – A Toronto Tax Lawyer Analysis
Practice Guide
Content John Wall- Federal Court Of Appeal Clarifies The Applicability Of The Principal Residence Exemption To Home Developers – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Electing Out Of Spousal Rollover On Death: Toronto Tax Lawyer Guide
Practice Guide
Content Principal Residence Exemption From Taxation Of Cottages
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Real Estate Assignment
Practice Guide
Content Canadian Controlled Private Corporation
Practice Guide
Content Allowable Business Investment Loss
Practice Guide
Content Adventure Or Concern In The Nature Of Trade
Practice Guide
Content Hansen- Principle Residence & House Flipping
Practice Guide
Content Capital Gains Reserves
Practice Guide
Content Rogers Enterprises (2015) Inc. v The Queen-GAAR
Practice Guide
Content Section 84.1 Tax Trap
Practice Guide
Content Condo Flippers
Practice Guide
Content A Canadian Tax Lawyer’s Introduction to Business Income vs. Capital Gains
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends
Practice Guide
Content Crystallizing The Lifetime Capital Gains Exemption – A Toronto Tax Lawyer Analysis
Practice Guide
Content GST/HST Section 167 Sale Of A Business Election – Toronto Tax Lawyer Analysis
Practice Guide
Content Tax Free Capital Dividends – Elections and Penalties
Practice Guide
Content Guide T4037 – Capital Gains Taxation– Principal Residence Exemption - Change in Use
Practice Guide
Content Qualified Small Business Corporation and Lifetime Capital Gains Exemption
Practice Guide
Content Involuntary Dispositions for Canadian Tax Purposes
Practice Guide
Content The S.45(2) Election – Changes in Use of Principal Residence
Practice Guide
Content Lifetime Capital Gains Exemption and Going Public
Practice Guide
Content Mergers & Acquisitions – Taxation of Classical Earnouts vs. Reverse Earnouts
Practice Guide
Content Four Proposed Changes to the Principal Residence Exemption
Practice Guide
Content Principal Residence Exemption from Canadian Capital Gains Tax
Practice Guide
Content An Allowable Business Investment Loss (ABIL)
Practice Guide
Content Superficial Loss Rules
Practice Guide
Content Lifetime Capital Gains Exemption
Practice Guide
Content Tax Treatment of Expropriated Property
Practice Guide
Content Capital Gains on Death
Practice Guide
Content Allowable Business Investment Loss
Practice Guide
Content An Allowable Business Investment Loss (ABIL)
Practice Guide
Content Rogers Enterprises (2015) Inc. v The Queen-GAAR
Practice Guide
Content Tax Free Capital Dividends – Elections and Penalties
Practice Guide
Content A Canadian Tax Lawyer Explains The Increased Capital Gains Tax Inclusion Rate
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content Subsection 164(6) Tax Loss Carryback On Death – A Toronto Tax Lawyer Analysis
Practice Guide
Content Capital Gains on Death
Practice Guide
Content Capital Gains Reserves
Practice Guide
Content Canada Revenue Agency (CRA’s) Administration Of Proposed Capital Gains Taxation Changes: An Update
Practice Guide
Content Canadian Tax Lawyer Explains CRA’s Policy Positions For Canada’s New Property Flipping Rules
Practice Guide
Content Canadian Tax Implications Of Buying And Selling Collectible Trading Cards – Magic: The Gathering
Practice Guide
Content Real Estate Assignment
Practice Guide
Content Adventure Or Concern In The Nature Of Trade
Practice Guide
Content Hansen- Principle Residence & House Flipping
Practice Guide
Content Condo Flippers
Practice Guide
Content A Canadian Tax Lawyer’s Introduction to Business Income vs. Capital Gains
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Deemed Dispositions
Practice Guide
Content Canadian Tax Treatment Of Stock Splits And Consolidations – A Canadian Tax Lawyer’s Perspective
Practice Guide
Content Involuntary Dispositions for Canadian Tax Purposes
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Canadian Controlled Private Corporation
Practice Guide
Content Section 84.1 Tax Trap
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content Crystallizing The Lifetime Capital Gains Exemption – A Toronto Tax Lawyer Analysis
Practice Guide
Content Qualified Small Business Corporation and Lifetime Capital Gains Exemption
Practice Guide
Content Lifetime Capital Gains Exemption and Going Public
Practice Guide
Content Lifetime Capital Gains Exemption
Practice Guide
Content Canadian Tax Lawyer Explains CRA’s Policy Positions For Canada’s New Property Flipping Rules
Practice Guide
Content Tax Lawyer Analysis: Taxation Of Rental Income From Principal Residence
Practice Guide
Content John Wall- Federal Court Of Appeal Clarifies The Applicability Of The Principal Residence Exemption To Home Developers – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Principal Residence Exemption From Taxation Of Cottages
Practice Guide
Content Hansen- Principle Residence & House Flipping
Practice Guide
Content Condo Flippers
Practice Guide
Content Guide T4037 – Capital Gains Taxation– Principal Residence Exemption - Change in Use
Practice Guide
Content The S.45(2) Election – Changes in Use of Principal Residence
Practice Guide
Content Four Proposed Changes to the Principal Residence Exemption
Practice Guide
Content Principal Residence Exemption from Canadian Capital Gains Tax
Practice Guide
Content How To Leverage The New Tool Employer Ownership Trust For Business Ownership Planning
Practice Guide
Content How To Successfully Leverage Employee Ownership Trusts (EOTs) For Business Succession Planning
Practice Guide
Content Intergenerational Transfers Of Businesses After Canada’s Bill C-208
Practice Guide
Content Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends
Practice Guide
Content Crystallizing The Lifetime Capital Gains Exemption – A Toronto Tax Lawyer Analysis
Practice Guide
Content GST/HST Section 167 Sale Of A Business Election – Toronto Tax Lawyer Analysis
Practice Guide
Content Mergers & Acquisitions – Taxation of Classical Earnouts vs. Reverse Earnouts
Practice Guide
Content Electing Out Of Spousal Rollover On Death: Toronto Tax Lawyer Guide
Practice Guide
Content Superficial Loss Rules
Practice Guide
Content Tax Treatment of Expropriated Property
Practice Guide
Content Chad v The King – Losses, Expenses Arising From Transactions That Are Not 'Sufficiently Commercial’ May Be Ineligible To Reduce Your Income Tax
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?
Practice Guide
Content How Are Limited Partnerships Taxed In Canada? Advantages And Drawbacks From A Canadian Tax Lawyer
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content How CRA Views Crypto Staking On CSA-Compliant Platforms Affect Traders, Investors
Practice Guide
Content Special Income Tax Rules In Canada Series Part III: Other Situations Exempt From Income Tax – Some Employment-Income, Strike Pay For Union Workers, And Employment Income From An Employer On A Reserve
Practice Guide
Content How The FBI Went Fishing With NexFundAI, A Crypto Currency, And Caught "Pump-And-Dump” Market Maker Schemers
Practice Guide
Content Special Income Tax Rules In Canada Series: Part II – Non-Taxable Income Of Prescribed International Organizations, NGOs, And Foreign Embassy Employees In Canada
Practice Guide
Content How Canada’s New Luxury Tax Act Affects High-Net-Worth Taxpayers
Practice Guide
Content How To Claim Losses From Cryptocurrency Investment Schemes And Scams On Your Tax Returns – Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Review Of Special Income Tax Rules In Canada Series: Part I: Taxable Income And Tax Relief For Canadian Armed Forces Members And Veterans
Practice Guide
Content City Of Detroit Set To Accept Cryptocurrency For Municipal Tax Payments, Starting In 2025
Practice Guide
Content Israel's Bill To Exempt Foreigners From Crypto Tax: A Canadian Perspective
Practice Guide
Content Tax Court Rejects The CRA’s Attempt To Obtain Documents Protected By Solicitor-Client Privilege: Stack v The King, 2024 TCC 137
Practice Guide
Content 'Bare Trusts' Not Required To File T3, Schedule 15 For 2024 Tax Year, Says CRA
Practice Guide
Content Case Commentary: Fijal v. The King, 2024 TCC 116 – Why Proper Bookkeeping Is The Best Protection For Businesses When They’re Reassessed By The CRA
Practice Guide
Content Why Solicitor-Client Privilege Only Applies To Tax Lawyers, Not Accountants
Practice Guide
Content How To Use "Well Accepted Accounting Principles” To Your Advantage To Calculate Business Or Property Income For A Taxation Year
Practice Guide
Content Canadian Tax Traps For Professional Athletes Entering, Leaving, Or Playing In Canada: Tax-Planning Considerations For Cross-Border Professional Athletes
Practice Guide
Content What Are Alter Ego Trusts? How Can They Help Your Estate Planning?
Practice Guide
Content New Digital Services Tax To Impose 3 Percent Tax On Multinational Digital Firms With $20M In Canadian Revenue; Prepare Now, Says Expert Canadian Tax Lawyer
Practice Guide
Content Case Commentary: When Can Directors, Employees, Independent Contractors Claim The Small Business Deduction? – Astro Consulting Inc. v R.
Practice Guide
Content When Can I Carryover A Loss On My Taxes? CRA’s Audit Policy On Loss Claims Exceeding $200,000
Practice Guide
Content Are Poker Winnings Now Taxable In Canada?: A Canadian Tax-Lawyer Analyses Of 4 Tax Court Of Canada Recent Poker Decisions
Practice Guide
Content More Tax Changes Proposed To Capital Gains Inclusion Rate, Global Minimum Tax Act, Trust Reporting Rules, And Other OEDC Compliance By Canadian Department Of Finance
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Everything You Need To Know About Canada’s New Digital Services Tax Act
Practice Guide
Content Changes to Canada's Alternative Minimum Tax (AMT) Target High Income Earners
Practice Guide
Content Guide To Canadian Tax Rules On Benefits Arising From Use Of Corporate Assets (Money, Trips, Boats, Cars, Space Trips Etc.), Tax Lawyer Explains
Practice Guide
Content Reversionary Truste Rule: What Is It? When Does It Apply? Not Apply? Canadian Tax Lawyer Explains
Practice Guide
Content Canadian Tax Guide For Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations For Commercial Ridesharing And Delivery Services
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content A Canadian Tax Lawyer Explains The Increased Capital Gains Tax Inclusion Rate
Practice Guide
Content How To Claim A Tax Loss & Tax Deductions For Victims Of 'Pig Butchering’ Fake Crypto Investment Scams Tip: Tips From A Canadian Tax Lawyer
Practice Guide
Content TAX UPDATE: CRA Suspends 2023 Tax Returns For Bare Trusts: "Bare Trusts Are Exempt From Trust Reporting Requirements For 2023,” Says CRA
Practice Guide
Content Canadian Tax Lawyer Explains The Basics Of Alter Ego Trusts
Practice Guide
Content How International Athletes Are Taxed In Canada: Toronto Maple Leafs’ Captain John Tavares Embroiled In Tax Litigation With The CRA – Tavares v. The King, 2024-212(IT)G
Practice Guide
Content Can You Claim Income Tax Deductions For Crypto Losses, Crypto Scams? It Depends, Says CRA
Practice Guide
Content CRA’s Update On Taxation Of Cryptocurrency, NFTs And Form T1135: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Planning For Intergenerational Business Transfers And Alternative Minimum Tax (AMT) After Bill C-59 (Changes To The Income Tax Act)
Practice Guide
Content Income From Illegal Activities Still Taxable: CRA Targeting Cryptocurrency Transactions Likely Used For Money Laundering, Theft, Fraud, Drugs, Guns, Human Trafficking, Terrorism
Practice Guide
Content Guidance From A Canadian Tax Lawyer: Tax Uncertainties Regarding The Transfer Of Cryptocurrency As Part Of Lending Transactions
Practice Guide
Content Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement Part III: International Tax Reform And Digital Services Tax
Practice Guide
Content Canadian Tax Lawyer Decodes 2023 Fall Economic Statement – Part II: A Challenge To Build A Competitive Economy
Practice Guide
Content Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement – Part I: Canadian Housing Action Plan
Practice Guide
Content What Small Businesses Need To Know About Canadian Taxes: A Checklist
Practice Guide
Content Record Keeping Of Crypto-Asset Exchanges For Canadian Tax Purposes: Responsibilities Of Traders & Investors
Practice Guide
Content The Reach Of The Canada Revenue Agency (CRA) Expands In Identifying, Auditing, And Prosecuting Cryptocurrency Investors And Traders: Crypto Users Beware
Practice Guide
Content How Canadian Taxpayers Should Handle Gain Or Loss From Disposition Of NFTs: Unfortunately, Most NFTs Are Worthless; A High Percentage Of NFTs Have Almost Zero Capital Value
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Registered Charities In Canada: Non-Resident Withholding Tax
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content A Canadian Tax Lawyer’s Guide To The In-Trust-For (ITF) Account
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Leave And Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Israel Approved A Draft Bill To Exempt Foreign Residents From Crypto Taxes While Canada Tightens Its Crypto Tax Regulations
Practice Guide
Content The Court Of Canada Rules That Post-Doctoral Fellows Are Not Employees Of The University In The University Of New Brunswick v. The Minister Of National Revenue
Practice Guide
Content How Cryptocurrency Rebase Tokens Are Taxed In Canada By CRA
Practice Guide
Content Altcoin Purchases On Ontario-Based Crypto Exchanges Are Now Subject To An Annual Limit Of $30,000 CAD
Practice Guide
Content Considering A Move To Canada? Income Tax For Permanent Residence For Wealthy Immigrants
Practice Guide
Content Canadian Shopify Merchants Beware: The Canada Revenue Agency Is Coming
Practice Guide
Content Binance Bids Canada Bye-Bye! Canadian Tax Implications For Cryptocurrency Investors And Traders
Practice Guide
Content How Social Media Influencers Are Taxed In Canada- Income Earned Via Instagram, YouTube, WhatsApp, TikTok, Pinterest, Reddit, Facebook
Practice Guide
Content Tax Lawyer-Client Confidentiality May Fail To Protect End-Product Tax Documents, Says Federal Court Of Appeal: BMO Nesbitt Burns Inc. v Canada, 2023 FCA 43
Practice Guide
Content Independent Contractors Like Cab Drivers Can Be Deemed Employees Even If They File Taxes As “Self-Employed”: Beach Place V. Employment Standards Tribunal (2022)
Practice Guide
Content Canadian Tax Liability For Unreported NFT-Sourced Income: Israel’s Prosecution Of Holy Rock NFT Creators
Practice Guide
Content Planning For The Tax Implications Of Emigrating From Canada While Holding Cryptocurrency Assets
Practice Guide
Content Canadian Crypto-Tax Updates: CRA’s Crypto-Mining Tax Tips Provide Insufficient Clarity
Practice Guide
Content Federal Government Introduces New Trust Reporting Rules To Take Effect In 2023 Taxation Year – Trustees Need To Be Prepared
Practice Guide
Content How To Use ‘Loss Carryovers’ To Reduce Your Taxable Canadian Income
Practice Guide
Content Quebec’s Form TP-1097.PV And The Canada Revenue Agency’s Disclosure Policy Concerning Counter Letters: A Canadian Tax Lawyer’s Summary
Practice Guide
Content Compensation For Business Owners: How Benefits Are Taxed For Shareholders And Shareholder-Employees
Practice Guide
Content Victim Of Cryptocurrency Scams Marketed As “Investments”? There May Be Income Tax Deductions From CRA – Guidance From A Canadian Crypto-Tax Lawyer
Practice Guide
Content How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer
Practice Guide
Content New Canada Revenue Agency (CRA) Policy On Taxable Benefits Regarding Gifts, Awards, Social Events, Parking, Etc.: A Tax Alert By An Expert Canadian Tax Lawyer
Practice Guide
Content Proposed Amendments To GST/HST Rules For Cryptocurrency Mining: What’s Covered And What’s Not
Practice Guide
Content Using Promissory Notes To Distribute Trust Income To Beneficiaries: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Tax Planning To Reduce The Effects Of The FTX Collapse: Advice From A Canadian Tax Lawyer
Practice Guide
Content Proposed Notifiable Transactions Under Upcoming Mandatory Disclosure Rules In Canada: A Canadian Tax Lawyer’s Explanation
Practice Guide
Content The Canadian Income Tax And Cryptocurrency Staking: Knowing The Income-Tax Consequences For Canadians In The Validation Of Cryptocurrency Transactions In Proof-Of-Stake Blockchain
Practice Guide
Content Tax Planning To Mitigate The Impacts Of The FTX Collapse: A Canadian Tax Lawyer’s Advice
Practice Guide
Content Canadian Cryptocurrency Tax Guidance: Tax Liability For DAO Profits And Token Disposition
Practice Guide
Content Canadian Tax Implications Of The Ethereum Merge: A Guide From A Canadian Tax Attorney
Practice Guide
Content Tax Trap For Canadian NFT Traders, NFT Artists & NFT Content Creators: You Must Obtain Proper Records If You Want To Claim Input Tax Credits
Practice Guide
Content Tax Implications: Ontario Crypto Trading Exchanges Introduce Net Annual Purchase Limit For Retail Investors
Practice Guide
Content The Ethereum Merge: A Canadian Tax Lawyer’s Guide
Practice Guide
Content New Proposed Mandatory Tax Planning Reporting Obligations Under The Canadian Income Tax Act: A Canadian Tax Lawyer’s Review
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Alcohol Taxes And Duties
Practice Guide
Content A Canadian Tax Lawyer’s Guide To The Luxury Tax
Practice Guide
Content A Canadian Tax Lawyers Guide To The Taxation Of Poker Winnings: Duhamel C. Canada, [2022] A.C.I. No 49: A Case Comment
Practice Guide
Content Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation Of NFT Rug-Pulls: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Fraud Investigators Identify A Potential $1 Billion Crypto-Based Ponzi Scheme And Target Over 50 Criminal Leads In Canada, The US, The UK, Australia & The Netherlands: Tax Implications For Canadian Taxpayers Who Lose Cryptocurrency Or Non-Fungible Tokens Because Of Fraud
Practice Guide
Content Canadian Cryptocurrency Tax Planning: Transferring Cryptocurrency To A Bare Trustee Or Holding Cryptocurrency As A Bare Trustee – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Departure Tax & Cryptocurrencies
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Derivative Tax Liability Under Section 160 For Non-Arm’s-Length Cryptocurrency Transactions – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Cryptocurrency Taxation And Divorce
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Poor Record-Keeping Will Leave You At The CRA’s Mercy: Record-Keeping Requirements For Canadian Cryptocurrency Traders & Investors – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian NFT Artists & The Tax Man: The Canadian Tax Implications Of Creating And Selling Blockchain Non-Fungible Tokens (NFTs) – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Death, Taxes And Cryptocurrency – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Income Tax & Cryptocurrency Staking: What Are The Income-Tax Consequences For Canadians Who Validate Cryptocurrency Transactions In Proof-Of-Stake Blockchain? – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On T1135 For Cryptocurrencies
Practice Guide
Content Taxation Of Gifts In Canada – A Canadian Tax Lawyer Analysis
Practice Guide
Content Payment Of Insurance Premiums As Shareholder Benefits – A Canadian Tax Lawyer’s Guide To Boyd B. Harding v The Queen
Practice Guide
Content Subsection 164(6) Tax Loss Carryback On Death – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Airdrops – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Consequences Of Bitcoin Mining
Practice Guide
Content Taxation Of Cryptocurrency Stablecoins – Guidance From A Canadian Tax Lawyer
Practice Guide
Content New Agreement To Relocate One Million Bitcoin Miners From China To Alberta
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Hard Forks – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency And Barter Transactions – A Toronto Tax Lawyers Analysis
Practice Guide
Content The T1135 Foreign-Reporting Exemption & Canadian Cryptocurrency-Trading Businesses & Canadian NFT-Trading Business: Are Canadian Cryptocurrency And NFT Traders Required To File A T1135 Form?
Practice Guide
Content A Canadian Tax Lawyer’s Guide On Bill C-30 Amendment To The Excise Tax Act – GST/HST Implications For Cryptocurrency Transactions
Practice Guide
Content Tax Trap For Canadian Partnerships: The CRA Can Reallocate A Taxpayer’s Income From A Partnership If The Agreed-Upon Allocation Doesn’t Reflect Capital Contributions To The Partnership – Aquilini Et Al. v The Queen, 2021 FCA 206 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Taxation Of Bitcoin ETFs – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Lawyer Analysis: Income Tax Consequences For Employee And Employer Receiving Or Paying Wages Or Salaries In Cryptocurrency
Practice Guide
Content What Happens To Your Registered Retirement Savings Plans (RRSPs) Upon Death? The Designation Of Beneficiaries And Subsection 51(1) Of Ontario’s Succession Law Reform Act – A Canadian Tax Lawyer Tax Guide
Practice Guide
Content Qualifying Disability Trusts – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content The Blockchain-Based Video Game With Real Tax Consequences: The Philippines Isn’t The Only Country That Taxes Axie Infinity Players – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Scary Taxes For Halloween
Practice Guide
Content Pandora Papers – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Bored Ape Yacht Club – Non-Fungible Tokens – A Canadian Tax Lawyer Analysis
Practice Guide
Content Taxation For eBay & Resellers: Canadian Tax Lawyer’s Guide
Practice Guide
Content TFSA Tax: Canadian Tax Lawyer Guidance
Practice Guide
Content Electing Out Of Spousal Rollover On Death: Toronto Tax Lawyer Guide
Practice Guide
Content Holding Cryptocurrency, NFTs Or Blockchain Assets In RRSP
Practice Guide
Content Cryptocurrency: Regulations & Tax Implications Of Crypto Assets Seizure
Practice Guide
Content Binance’s Exit From Ontario Amid Regulatory Action By OSC
Practice Guide
Content Canadian Partnership Status For Income Tax: Toronto Tax Lawyer Guide
Practice Guide
Content Dividend Refund Rules For Private Corporations
Practice Guide
Content Cryptocurrency Tax: OECD’s 2021 Cryptocurrency Reporting Framework
Practice Guide
Content Biden’s Financial-Reporting Obligations For Cryptocurrency Exchanges
Practice Guide
Content Tax Implications Of Cryptocurrency Flash Loans
Practice Guide
Content Corporate Tax Arrangements Of ViacomCBS & Tax Avoidance Schemes
Practice Guide
Content Taxable Benefits: Canadian Tax Lawyer Analysis
Practice Guide
Content Income Tax Installment Payments Often Overlooked By Taxpayers
Practice Guide
Content Tax Benefits Of Cryptocurrency-Trading Business As A CCPC
Practice Guide
Content Canadian Tax Professionals: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Canadian Income Tax Implications Of Buying & Selling Blockchain NFTs
Practice Guide
Content Fantasy Sports Winnings Tax Implications: Toronto Tax Lawyer Guide
Practice Guide
Content Limited Partnership Losses And The At-Risk Amount
Practice Guide
Content CRA Tax Audit & Prosecution For Canadian Crypto Users
Practice Guide
Content New Trust Tax Reporting Rules: Toronto Tax Lawyer Analysis
Practice Guide
Content Coinsquare Settlement
Practice Guide
Content T5018 – Statement Of Contract Payments
Practice Guide
Content Bare Trusts
Practice Guide
Content Cryptocurrency Liquidity Mining & Yield Farming: Return Of Capital
Practice Guide
Content Cryptocurrency Liquidity Mining
Practice Guide
Content Cryptocurrency Fraudulent Investment Schemes ( Liquidity Mining Repayment)
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Partnership Distribution Timing Trap
Practice Guide
Content Tax & Cryptocurrency- Computing Inventory Costs
Practice Guide
Content Tax For Digital Goods And Services
Practice Guide
Content Independent Contractor vs Employee
Practice Guide
Content CRA’s Auditors Are Watching Canada’s Social Media Influencers
Practice Guide
Content Tax-Audit Loss Carryovers Exceeding $200,000
Practice Guide
Content CRA Wants Coinsquare To Disclose
Practice Guide
Content Auditing, And Prosecuting Cryptocurrency
Practice Guide
Content Taxation Of Partnerships
Practice Guide
Content Gifts Tax Analysis
Practice Guide
Content Partnership Specified Members – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Third Party Penalties Guindon v R
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Deemed Dividend Rules
Practice Guide
Content Bayer - Document Production During A Transfer Pricing Audit
Practice Guide
Content Subsection 69(1)
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Losses And Loss Determinations
Practice Guide
Content Commentary On CRA's Cryptocurrency Guideline
Practice Guide
Content Windfalls In Canada
Practice Guide
Content Tax Clearance Certificates
Practice Guide
Content Subsection 40(3.1) - Partnership Negative ACB
Practice Guide
Content Tax Issues Involving Agents
Practice Guide
Content Taxation Of Settlement Amounts - A Canadian Tax Lawyer
Practice Guide
Content HST Holding Company Rules
Practice Guide
Content Uber Canada Inc. And The Canada Revenue Agency Settle
Practice Guide
Content Canada (National Revenue) v Atlas Tube Canada
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content Crypto Current And GST
Practice Guide
Content CRA Audits Cryptocurrency
Practice Guide
Content EHTA & Employee v Contractor
Practice Guide
Content Quadriga Tax Implications
Practice Guide
Content Third-Party Advisor Penalties
Practice Guide
Content Executors Compensation
Practice Guide
Content Crypto Currency Taxation – Income Tax Implications Of Mining — Toronto Tax Lawyer Analysis
Practice Guide
Content Solicitor-Client Privilege For Commonly Interested Parties
Practice Guide
Content Taxation of Shareholders: The Basic Deemed-Dividend Tax Rules—A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Henson Trusts – Effects Of Changes To The Ontario Disability Support Program — A Toronto Tax Lawyer Analysis
Practice Guide
Content Taxation & Contributing Property To A Partnership
Practice Guide
Content Personal Services Businesses – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canada Revenue Agency Increases Efforts To Uncover Unreported Cryptocurrency & Offshore Income – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Solicitor-Client Privilege Bars the Canada Revenue Agency From Compelling Legal-Advice Documents When a Taxpayer Discloses to a Party with a Common Interest: IGGillis Holdings Inc. et al v Minister of National Revenue, 2018 FCA 51
Practice Guide
Content Canadian Income Tax Reorganizations – Contributing Property to a Partnership — Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements – A Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements
Practice Guide
Content Tax Losses from Theft and Embezzlement of Bitcoin & Other Assets
Practice Guide
Content CRA Income Tax Filing Requirements – Requirement to File Partnership T5013 Information Return
Practice Guide
Content Dividend Gross-Up and Dividend Tax Credits
Practice Guide
Content Taxation of Buying and Selling Stocks and Cryptocurrency: Capital Gains or Income?
Practice Guide
Content Taxation of Sales of Bitcoin Before Year End
Practice Guide
Content Bitcoin & Cryptocurrency Canadian Reporting Requirements and Tax Planning Tips
Practice Guide
Content Taxation of Shareholder Loans
Practice Guide
Content Usufructs: What Are They & How Are They Taxed in Canada?
Practice Guide
Content Canadian Taxation of Crowdfunding
Practice Guide
Content Tax Avoidance & Tax Planning – General Anti-Avoidance Rule
Practice Guide
Content Mergers & Acquisitions – Taxation of Classical Earnouts vs. Reverse Earnouts
Practice Guide
Content Bitcoin & Cryptocurrency Taxation in Canada
Practice Guide
Content Bitcoins are not Cash - Tax and Other Issues with Bitcoin payments
Practice Guide
Content Purchase & Sale Hybrid Transaction Structure
Practice Guide
Content East and West Tax Protesters Sentenced to Jail in Tax Prosecutions
Practice Guide
Content Keith David Lawson, Another Tax Protester, Sentenced to Jail in Tax Prosecution
Practice Guide
Content Canadian Income Tax Lawyer 2016 Top Canadian & International Income Tax Stories
Practice Guide
Content CRA Raids Accountants Grant Thornton – Only Canadian Tax Lawyers have Privilege
Practice Guide
Content Municipal Property Tax Relief
Practice Guide
Content Fiscal Arbitrators Owner Sentenced to Jail for Tax Fraud
Practice Guide
Content Family Trusts For Small Business Tax Planning
Practice Guide
Content When Do You Need Canadian Tax Lawyers versus Accountants?
Practice Guide
Content CRA Audits Casino Records of Canadian Gamblers
Practice Guide
Content Taxation on Death
Practice Guide
Content Tax Return Filings on Death
Practice Guide
Content Tax Treatment Of Bitcoins
Practice Guide
Content Application of the General Anti-Avoidance Rule (GAAR)
Practice Guide
Content Transfer Pricing
Practice Guide
Content Advisor Penalties Not Criminal
Practice Guide
Content Transfer Pricing Documentation
Checklist
Content Freemen On The Land
Practice Guide
Content No Gift Taxes in Canada
Practice Guide
Content Generally Accepted Accounting Principles and the Income Tax Act
Practice Guide
Content Tax Lawyer vs Accountant
Checklist
Content The Nature of the Work Relationship
Practice Guide
Content Solicitor-Client Privilege: No Accountant Privilege
Practice Guide
Content Canadian Tax Professionals: A Canadian Tax Lawyer’s Guide
Practice Guide
Content When Do You Need Canadian Tax Lawyers versus Accountants?
Practice Guide
Content Tax Lawyer vs Accountant
Checklist
Content A Canadian Tax Lawyer’s Guide To Alcohol Taxes And Duties
Practice Guide
Content Tax Planning For Intergenerational Business Transfers And Alternative Minimum Tax (AMT) After Bill C-59 (Changes To The Income Tax Act)
Practice Guide
Content Changes to Canada's Alternative Minimum Tax (AMT) Target High Income Earners
Practice Guide
Content More Tax Changes Proposed To Capital Gains Inclusion Rate, Global Minimum Tax Act, Trust Reporting Rules, And Other OEDC Compliance By Canadian Department Of Finance
Practice Guide
Content A Canadian Tax Lawyer Explains The Increased Capital Gains Tax Inclusion Rate
Practice Guide
Content Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement Part III: International Tax Reform And Digital Services Tax
Practice Guide
Content Canadian Tax Lawyer Decodes 2023 Fall Economic Statement – Part II: A Challenge To Build A Competitive Economy
Practice Guide
Content Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement – Part I: Canadian Housing Action Plan
Practice Guide
Content A Canadian Tax Lawyer’s Review Of Special Income Tax Rules In Canada Series: Part I: Taxable Income And Tax Relief For Canadian Armed Forces Members And Veterans
Practice Guide
Content T5018 – Statement Of Contract Payments
Practice Guide
Content East and West Tax Protesters Sentenced to Jail in Tax Prosecutions
Practice Guide
Content Keith David Lawson, Another Tax Protester, Sentenced to Jail in Tax Prosecution
Practice Guide
Content Fiscal Arbitrators Owner Sentenced to Jail for Tax Fraud
Practice Guide
Content Freemen On The Land
Practice Guide
Content Everything You Need To Know About Canada’s New Digital Services Tax Act
Practice Guide
Content Tax For Digital Goods And Services
Practice Guide
Content Dividend Refund Rules For Private Corporations
Practice Guide
Content Deemed Dividend Rules
Practice Guide
Content Taxation of Shareholders: The Basic Deemed-Dividend Tax Rules—A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Dividend Gross-Up and Dividend Tax Credits
Practice Guide
Content The Court Of Canada Rules That Post-Doctoral Fellows Are Not Employees Of The University In The University Of New Brunswick v. The Minister Of National Revenue
Practice Guide
Content Independent Contractors Like Cab Drivers Can Be Deemed Employees Even If They File Taxes As “Self-Employed”: Beach Place V. Employment Standards Tribunal (2022)
Practice Guide
Content Independent Contractor vs Employee
Practice Guide
Content EHTA & Employee v Contractor
Practice Guide
Content The Nature of the Work Relationship
Practice Guide
Content Special Income Tax Rules In Canada Series Part III: Other Situations Exempt From Income Tax – Some Employment-Income, Strike Pay For Union Workers, And Employment Income From An Employer On A Reserve
Practice Guide
Content Special Income Tax Rules In Canada Series: Part II – Non-Taxable Income Of Prescribed International Organizations, NGOs, And Foreign Embassy Employees In Canada
Practice Guide
Content Are Poker Winnings Now Taxable In Canada?: A Canadian Tax-Lawyer Analyses Of 4 Tax Court Of Canada Recent Poker Decisions
Practice Guide
Content A Canadian Tax Lawyers Guide To The Taxation Of Poker Winnings: Duhamel C. Canada, [2022] A.C.I. No 49: A Case Comment
Practice Guide
Content CRA Audits Casino Records of Canadian Gamblers
Practice Guide
Content Tax Avoidance & Tax Planning – General Anti-Avoidance Rule
Practice Guide
Content Application of the General Anti-Avoidance Rule (GAAR)
Practice Guide
Content Case Commentary: Fijal v. The King, 2024 TCC 116 – Why Proper Bookkeeping Is The Best Protection For Businesses When They’re Reassessed By The CRA
Practice Guide
Content How To Use "Well Accepted Accounting Principles” To Your Advantage To Calculate Business Or Property Income For A Taxation Year
Practice Guide
Content Tax & Cryptocurrency- Computing Inventory Costs
Practice Guide
Content Generally Accepted Accounting Principles and the Income Tax Act
Practice Guide
Content Case Commentary: Fijal v. The King, 2024 TCC 116 – Why Proper Bookkeeping Is The Best Protection For Businesses When They’re Reassessed By The CRA
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content Chad v The King – Losses, Expenses Arising From Transactions That Are Not 'Sufficiently Commercial’ May Be Ineligible To Reduce Your Income Tax
Practice Guide
Content Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content How The FBI Went Fishing With NexFundAI, A Crypto Currency, And Caught "Pump-And-Dump” Market Maker Schemers
Practice Guide
Content How To Claim Losses From Cryptocurrency Investment Schemes And Scams On Your Tax Returns – Guidance From A Canadian Tax Lawyer
Practice Guide
Content When Can I Carryover A Loss On My Taxes? CRA’s Audit Policy On Loss Claims Exceeding $200,000
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content How To Claim A Tax Loss & Tax Deductions For Victims Of 'Pig Butchering’ Fake Crypto Investment Scams Tip: Tips From A Canadian Tax Lawyer
Practice Guide
Content Can You Claim Income Tax Deductions For Crypto Losses, Crypto Scams? It Depends, Says CRA
Practice Guide
Content How To Use ‘Loss Carryovers’ To Reduce Your Taxable Canadian Income
Practice Guide
Content Victim Of Cryptocurrency Scams Marketed As “Investments”? There May Be Income Tax Deductions From CRA – Guidance From A Canadian Crypto-Tax Lawyer
Practice Guide
Content Tax-Audit Loss Carryovers Exceeding $200,000
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Losses And Loss Determinations
Practice Guide
Content How Canada’s New Luxury Tax Act Affects High-Net-Worth Taxpayers
Practice Guide
Content A Canadian Tax Lawyer’s Guide To The Luxury Tax
Practice Guide
Content Municipal Property Tax Relief
Practice Guide
Content Canada (National Revenue) v Atlas Tube Canada
Practice Guide
Content CRA Raids Accountants Grant Thornton – Only Canadian Tax Lawyers have Privilege
Practice Guide
Content Solicitor-Client Privilege: No Accountant Privilege
Practice Guide
Content How Are Limited Partnerships Taxed In Canada? Advantages And Drawbacks From A Canadian Tax Lawyer
Practice Guide
Content Tax Trap For Canadian Partnerships: The CRA Can Reallocate A Taxpayer’s Income From A Partnership If The Agreed-Upon Allocation Doesn’t Reflect Capital Contributions To The Partnership – Aquilini Et Al. v The Queen, 2021 FCA 206 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Canadian Partnership Status For Income Tax: Toronto Tax Lawyer Guide
Practice Guide
Content Limited Partnership Losses And The At-Risk Amount
Practice Guide
Content Partnership Distribution Timing Trap
Practice Guide
Content Taxation Of Partnerships
Practice Guide
Content Partnership Specified Members – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Subsection 40(3.1) - Partnership Negative ACB
Practice Guide
Content Taxation & Contributing Property To A Partnership
Practice Guide
Content Canadian Income Tax Reorganizations – Contributing Property to a Partnership — Toronto Tax Lawyer Analysis
Practice Guide
Content CRA Income Tax Filing Requirements – Requirement to File Partnership T5013 Information Return
Practice Guide
Content Case Commentary: When Can Directors, Employees, Independent Contractors Claim The Small Business Deduction? – Astro Consulting Inc. v R.
Practice Guide
Content Personal Services Businesses – A Toronto Tax Lawyer Analysis
Practice Guide
Content Taxation of Shareholder Loans
Practice Guide
Content What Small Businesses Need To Know About Canadian Taxes: A Checklist
Practice Guide
Content Tax Court Rejects The CRA’s Attempt To Obtain Documents Protected By Solicitor-Client Privilege: Stack v The King, 2024 TCC 137
Practice Guide
Content Why Solicitor-Client Privilege Only Applies To Tax Lawyers, Not Accountants
Practice Guide
Content Tax Lawyer-Client Confidentiality May Fail To Protect End-Product Tax Documents, Says Federal Court Of Appeal: BMO Nesbitt Burns Inc. v Canada, 2023 FCA 43
Practice Guide
Content Canada (National Revenue) v Atlas Tube Canada
Practice Guide
Content Solicitor-Client Privilege For Commonly Interested Parties
Practice Guide
Content Solicitor-Client Privilege Bars the Canada Revenue Agency From Compelling Legal-Advice Documents When a Taxpayer Discloses to a Party with a Common Interest: IGGillis Holdings Inc. et al v Minister of National Revenue, 2018 FCA 51
Practice Guide
Content Purchase & Sale Hybrid Transaction Structure
Practice Guide
Content Mergers & Acquisitions – Taxation of Classical Earnouts vs. Reverse Earnouts
Practice Guide
Content Canadian Tax Traps For Professional Athletes Entering, Leaving, Or Playing In Canada: Tax-Planning Considerations For Cross-Border Professional Athletes
Practice Guide
Content How International Athletes Are Taxed In Canada: Toronto Maple Leafs’ Captain John Tavares Embroiled In Tax Litigation With The CRA – Tavares v. The King, 2024-212(IT)G
Practice Guide
Content Income Tax Installment Payments Often Overlooked By Taxpayers
Practice Guide
Content Pandora Papers – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Quebec’s Form TP-1097.PV And The Canada Revenue Agency’s Disclosure Policy Concerning Counter Letters: A Canadian Tax Lawyer’s Summary
Practice Guide
Content Proposed Notifiable Transactions Under Upcoming Mandatory Disclosure Rules In Canada: A Canadian Tax Lawyer’s Explanation
Practice Guide
Content New Proposed Mandatory Tax Planning Reporting Obligations Under The Canadian Income Tax Act: A Canadian Tax Lawyer’s Review
Practice Guide
Content Windfalls In Canada
Practice Guide
Content Guide To Canadian Tax Rules On Benefits Arising From Use Of Corporate Assets (Money, Trips, Boats, Cars, Space Trips Etc.), Tax Lawyer Explains
Practice Guide
Content Compensation For Business Owners: How Benefits Are Taxed For Shareholders And Shareholder-Employees
Practice Guide
Content New Canada Revenue Agency (CRA) Policy On Taxable Benefits Regarding Gifts, Awards, Social Events, Parking, Etc.: A Tax Alert By An Expert Canadian Tax Lawyer
Practice Guide
Content Payment Of Insurance Premiums As Shareholder Benefits – A Canadian Tax Lawyer’s Guide To Boyd B. Harding v The Queen
Practice Guide
Content Taxable Benefits: Canadian Tax Lawyer Analysis
Practice Guide
Content Family Trusts For Small Business Tax Planning
Practice Guide
Content Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now
Practice Guide
Content Crypto Tax Trap: Are The Tax Advantages Of A Charitable Remainder Trust Worth It For Canadian Cryptocurrency Investors?
Practice Guide
Content Theft Of CAD$1.5 Billion Of Ethereum: How CRA Treats Stolen Property Tax-Wise; Plus, Tax Implications For Crypto Exchanges In Canada
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content How CRA Views Crypto Staking On CSA-Compliant Platforms Affect Traders, Investors
Practice Guide
Content How The FBI Went Fishing With NexFundAI, A Crypto Currency, And Caught "Pump-And-Dump” Market Maker Schemers
Practice Guide
Content How To Claim Losses From Cryptocurrency Investment Schemes And Scams On Your Tax Returns – Guidance From A Canadian Tax Lawyer
Practice Guide
Content City Of Detroit Set To Accept Cryptocurrency For Municipal Tax Payments, Starting In 2025
Practice Guide
Content Israel's Bill To Exempt Foreigners From Crypto Tax: A Canadian Perspective
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content How To Claim A Tax Loss & Tax Deductions For Victims Of 'Pig Butchering’ Fake Crypto Investment Scams Tip: Tips From A Canadian Tax Lawyer
Practice Guide
Content Can You Claim Income Tax Deductions For Crypto Losses, Crypto Scams? It Depends, Says CRA
Practice Guide
Content CRA’s Update On Taxation Of Cryptocurrency, NFTs And Form T1135: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Income From Illegal Activities Still Taxable: CRA Targeting Cryptocurrency Transactions Likely Used For Money Laundering, Theft, Fraud, Drugs, Guns, Human Trafficking, Terrorism
Practice Guide
Content Guidance From A Canadian Tax Lawyer: Tax Uncertainties Regarding The Transfer Of Cryptocurrency As Part Of Lending Transactions
Practice Guide
Content Record Keeping Of Crypto-Asset Exchanges For Canadian Tax Purposes: Responsibilities Of Traders & Investors
Practice Guide
Content The Reach Of The Canada Revenue Agency (CRA) Expands In Identifying, Auditing, And Prosecuting Cryptocurrency Investors And Traders: Crypto Users Beware
Practice Guide
Content How Canadian Taxpayers Should Handle Gain Or Loss From Disposition Of NFTs: Unfortunately, Most NFTs Are Worthless; A High Percentage Of NFTs Have Almost Zero Capital Value
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Crypto Tax Trap For Canadian Emigrants: When You Leave And Cease To Be A Canadian Tax Resident, Your Cryptocurrency Portfolio May Be Subject To Departure Tax
Practice Guide
Content Israel Approved A Draft Bill To Exempt Foreign Residents From Crypto Taxes While Canada Tightens Its Crypto Tax Regulations
Practice Guide
Content How Cryptocurrency Rebase Tokens Are Taxed In Canada By CRA
Practice Guide
Content Altcoin Purchases On Ontario-Based Crypto Exchanges Are Now Subject To An Annual Limit Of $30,000 CAD
Practice Guide
Content Binance Bids Canada Bye-Bye! Canadian Tax Implications For Cryptocurrency Investors And Traders
Practice Guide
Content Canadian Tax Liability For Unreported NFT-Sourced Income: Israel’s Prosecution Of Holy Rock NFT Creators
Practice Guide
Content Planning For The Tax Implications Of Emigrating From Canada While Holding Cryptocurrency Assets
Practice Guide
Content Canadian Crypto-Tax Updates: CRA’s Crypto-Mining Tax Tips Provide Insufficient Clarity
Practice Guide
Content Victim Of Cryptocurrency Scams Marketed As “Investments”? There May Be Income Tax Deductions From CRA – Guidance From A Canadian Crypto-Tax Lawyer
Practice Guide
Content How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer
Practice Guide
Content Proposed Amendments To GST/HST Rules For Cryptocurrency Mining: What’s Covered And What’s Not
Practice Guide
Content Tax Planning To Reduce The Effects Of The FTX Collapse: Advice From A Canadian Tax Lawyer
Practice Guide
Content The Canadian Income Tax And Cryptocurrency Staking: Knowing The Income-Tax Consequences For Canadians In The Validation Of Cryptocurrency Transactions In Proof-Of-Stake Blockchain
Practice Guide
Content Tax Planning To Mitigate The Impacts Of The FTX Collapse: A Canadian Tax Lawyer’s Advice
Practice Guide
Content Canadian Cryptocurrency Tax Guidance: Tax Liability For DAO Profits And Token Disposition
Practice Guide
Content Canadian Tax Implications Of The Ethereum Merge: A Guide From A Canadian Tax Attorney
Practice Guide
Content Tax Trap For Canadian NFT Traders, NFT Artists & NFT Content Creators: You Must Obtain Proper Records If You Want To Claim Input Tax Credits
Practice Guide
Content Tax Implications: Ontario Crypto Trading Exchanges Introduce Net Annual Purchase Limit For Retail Investors
Practice Guide
Content The Ethereum Merge: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation Of NFT Rug-Pulls: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Fraud Investigators Identify A Potential $1 Billion Crypto-Based Ponzi Scheme And Target Over 50 Criminal Leads In Canada, The US, The UK, Australia & The Netherlands: Tax Implications For Canadian Taxpayers Who Lose Cryptocurrency Or Non-Fungible Tokens Because Of Fraud
Practice Guide
Content Canadian Cryptocurrency Tax Planning: Transferring Cryptocurrency To A Bare Trustee Or Holding Cryptocurrency As A Bare Trustee – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Departure Tax & Cryptocurrencies
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Derivative Tax Liability Under Section 160 For Non-Arm’s-Length Cryptocurrency Transactions – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Cryptocurrency Taxation And Divorce
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Poor Record-Keeping Will Leave You At The CRA’s Mercy: Record-Keeping Requirements For Canadian Cryptocurrency Traders & Investors – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian NFT Artists & The Tax Man: The Canadian Tax Implications Of Creating And Selling Blockchain Non-Fungible Tokens (NFTs) – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian Income Tax & Cryptocurrency Staking: What Are The Income-Tax Consequences For Canadians Who Validate Cryptocurrency Transactions In Proof-Of-Stake Blockchain? – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Death, Taxes And Cryptocurrency – A Toronto Tax Lawyer Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On T1135 For Cryptocurrencies
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Airdrops – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Consequences Of Bitcoin Mining
Practice Guide
Content Taxation Of Cryptocurrency Stablecoins – Guidance From A Canadian Tax Lawyer
Practice Guide
Content New Agreement To Relocate One Million Bitcoin Miners From China To Alberta
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Hard Forks – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency And Barter Transactions – A Toronto Tax Lawyers Analysis
Practice Guide
Content The T1135 Foreign-Reporting Exemption & Canadian Cryptocurrency-Trading Businesses & Canadian NFT-Trading Business: Are Canadian Cryptocurrency And NFT Traders Required To File A T1135 Form?
Practice Guide
Content A Canadian Tax Lawyer’s Guide On Bill C-30 Amendment To The Excise Tax Act – GST/HST Implications For Cryptocurrency Transactions
Practice Guide
Content Taxation Of Bitcoin ETFs – A Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Lawyer Analysis: Income Tax Consequences For Employee And Employer Receiving Or Paying Wages Or Salaries In Cryptocurrency
Practice Guide
Content The Blockchain-Based Video Game With Real Tax Consequences: The Philippines Isn’t The Only Country That Taxes Axie Infinity Players – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Bored Ape Yacht Club – Non-Fungible Tokens – A Canadian Tax Lawyer Analysis
Practice Guide
Content TFSA Tax: Canadian Tax Lawyer Guidance
Practice Guide
Content Holding Cryptocurrency, NFTs Or Blockchain Assets In RRSP
Practice Guide
Content Cryptocurrency: Regulations & Tax Implications Of Crypto Assets Seizure
Practice Guide
Content Binance’s Exit From Ontario Amid Regulatory Action By OSC
Practice Guide
Content Cryptocurrency Tax: OECD’s 2021 Cryptocurrency Reporting Framework
Practice Guide
Content Biden’s Financial-Reporting Obligations For Cryptocurrency Exchanges
Practice Guide
Content Tax Implications Of Cryptocurrency Flash Loans
Practice Guide
Content Tax Benefits Of Cryptocurrency-Trading Business As A CCPC
Practice Guide
Content Canadian Income Tax Implications Of Buying & Selling Blockchain NFTs
Practice Guide
Content Fantasy Sports Winnings Tax Implications: Toronto Tax Lawyer Guide
Practice Guide
Content CRA Tax Audit & Prosecution For Canadian Crypto Users
Practice Guide
Content Coinsquare Settlement
Practice Guide
Content Cryptocurrency Liquidity Mining & Yield Farming: Return Of Capital
Practice Guide
Content Cryptocurrency Fraudulent Investment Schemes ( Liquidity Mining Repayment)
Practice Guide
Content Cryptocurrency Liquidity Mining
Practice Guide
Content Tax & Cryptocurrency- Computing Inventory Costs
Practice Guide
Content CRA Wants Coinsquare To Disclose
Practice Guide
Content Auditing, And Prosecuting Cryptocurrency
Practice Guide
Content Commentary On CRA's Cryptocurrency Guideline
Practice Guide
Content HST Holding Company Rules
Practice Guide
Content Uber Canada Inc. And The Canada Revenue Agency Settle
Practice Guide
Content Crypto Current And GST
Practice Guide
Content CRA Audits Cryptocurrency
Practice Guide
Content Quadriga Tax Implications
Practice Guide
Content Canada Revenue Agency Increases Efforts To Uncover Unreported Cryptocurrency & Offshore Income – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Crypto Currency Taxation – Income Tax Implications Of Mining — Toronto Tax Lawyer Analysis
Practice Guide
Content Tax Losses from Theft and Embezzlement of Bitcoin & Other Assets
Practice Guide
Content Taxation of Buying and Selling Stocks and Cryptocurrency: Capital Gains or Income?
Practice Guide
Content Bitcoin & Cryptocurrency Canadian Reporting Requirements and Tax Planning Tips
Practice Guide
Content Taxation of Sales of Bitcoin Before Year End
Practice Guide
Content Bitcoin & Cryptocurrency Taxation in Canada
Practice Guide
Content Bitcoins are not Cash - Tax and Other Issues with Bitcoin payments
Practice Guide
Content Tax Treatment Of Bitcoins
Practice Guide
Content Considering A Move To Canada? Income Tax For Permanent Residence For Wealthy Immigrants
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Registered Charities In Canada: Non-Resident Withholding Tax
Practice Guide
Content Canadian Taxation of Crowdfunding
Practice Guide
Content Canadian Tax Guide For Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations For Commercial Ridesharing And Delivery Services
Practice Guide
Content Canadian Shopify Merchants Beware: The Canada Revenue Agency Is Coming
Practice Guide
Content Taxation For eBay & Resellers: Canadian Tax Lawyer’s Guide
Practice Guide
Content CRA’s Auditors Are Watching Canada’s Social Media Influencers
Practice Guide
Content Taxation Of Gifts In Canada – A Canadian Tax Lawyer Analysis
Practice Guide
Content Tax Risks From Using Underground Banks
Practice Guide
Content Gifts Tax Analysis
Practice Guide
Content Subsection 69(1)
Practice Guide
Content No Gift Taxes in Canada
Practice Guide
Content Taxation Of Settlement Amounts - A Canadian Tax Lawyer
Practice Guide
Content How To Disclose Unreported Income From OnlyFans To The Canada Revenue Agency (CRA) – Here’s The Skinny From A Canadian Tax Lawyer
Practice Guide
Content How Social Media Influencers Are Taxed In Canada- Income Earned Via Instagram, YouTube, WhatsApp, TikTok, Pinterest, Reddit, Facebook
Practice Guide
Content Usufructs: What Are They & How Are They Taxed in Canada?
Practice Guide
Content Subsection 164(6) Tax Loss Carryback On Death – A Toronto Tax Lawyer Analysis
Practice Guide
Content What Happens To Your Registered Retirement Savings Plans (RRSPs) Upon Death? The Designation Of Beneficiaries And Subsection 51(1) Of Ontario’s Succession Law Reform Act – A Canadian Tax Lawyer Tax Guide
Practice Guide
Content Electing Out Of Spousal Rollover On Death: Toronto Tax Lawyer Guide
Practice Guide
Content Tax Clearance Certificates
Practice Guide
Content Tax Return Filings on Death
Practice Guide
Content Taxation on Death
Practice Guide
Content Third Party Penalties Guindon v R
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Third-Party Advisor Penalties
Practice Guide
Content Advisor Penalties Not Criminal
Practice Guide
Content Corporate Tax Arrangements Of ViacomCBS & Tax Avoidance Schemes
Practice Guide
Content Bayer - Document Production During A Transfer Pricing Audit
Practice Guide
Content Transfer Pricing Documentation
Checklist
Content Transfer Pricing
Practice Guide
Content 'Bare Trusts' Not Required To File T3, Schedule 15 For 2024 Tax Year, Says CRA
Practice Guide
Content What Are Alter Ego Trusts? How Can They Help Your Estate Planning?
Practice Guide
Content New Digital Services Tax To Impose 3 Percent Tax On Multinational Digital Firms With $20M In Canadian Revenue; Prepare Now, Says Expert Canadian Tax Lawyer
Practice Guide
Content Reversionary Truste Rule: What Is It? When Does It Apply? Not Apply? Canadian Tax Lawyer Explains
Practice Guide
Content TAX UPDATE: CRA Suspends 2023 Tax Returns For Bare Trusts: "Bare Trusts Are Exempt From Trust Reporting Requirements For 2023,” Says CRA
Practice Guide
Content Canadian Tax Lawyer Explains The Basics Of Alter Ego Trusts
Practice Guide
Content A Canadian Tax Lawyer’s Guide To The In-Trust-For (ITF) Account
Practice Guide
Content Federal Government Introduces New Trust Reporting Rules To Take Effect In 2023 Taxation Year – Trustees Need To Be Prepared
Practice Guide
Content Using Promissory Notes To Distribute Trust Income To Beneficiaries: A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Qualifying Disability Trusts – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content A Canadian Tax Lawyer’s Scary Taxes For Halloween
Practice Guide
Content New Trust Tax Reporting Rules: Toronto Tax Lawyer Analysis
Practice Guide
Content Bare Trusts
Practice Guide
Content Tax Issues Involving Agents
Practice Guide
Content Daniel Laplante v The Queen
Practice Guide
Content Executors Compensation
Practice Guide
Content Henson Trusts – Effects Of Changes To The Ontario Disability Support Program — A Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements – A Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget – New Trust Reporting Requirements
Practice Guide
Content Canadian Income Tax Lawyer 2016 Top Canadian & International Income Tax Stories
Practice Guide
Content What Is The EFILE Program? Eligibility, Requirements, Obligations, And Revoking Of Registration: A Guide For Accountants & Tax Preparers
Practice Guide
Content The Reasonability Requirement For Administrative Suspension Of EFILE Rights: A Canadian Tax Lawyer Case Analysis Of Virgen v Canada (Attorney General) & The Global ‘Buzz’ Behind The Automation Of Tax Filing And Assessment Processes
Practice Guide
Content Third-Party Advisor Penalties
Practice Guide
Content BP Canada Energy Company v. Canada (National Revenue) – FCA Decision
Practice Guide
Content Chartered Professional Accountants Advantages of Incorporation
Practice Guide
Content Advisor Penalties Not Criminal
Practice Guide
Content Solicitor-Client Privilege: No Accountant Privilege
Practice Guide
Content What Is CRA’s Regulation 105? An Overview On Withholding Tax On Payments To Non-Residents, Explained By Canadian Tax Lawyer
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Israel Introduces New Options For The Voluntary Disclosure Application; Canadian Voluntary Disclosure Program Remains Unchanged
Practice Guide
Content CRA Reaffirms Withholding Taxes For Non-resident Contractors Under Regulation 105 And Its Recent Update: A Canadian Tax Lawyer Explains The Tax Rules
Practice Guide
Content Tenants Beware: Not Remitting Withholding Tax On Rental Payments To Non-Resident Landlords Can Cost You Thousands: 3792391 Canada Inc. v. The King
Practice Guide
Content How To Navigate IRS Form W-8BEN-E For Canadian Businesses With American Suppliers
Practice Guide
Content Canadian Olympic Athletes May Be Taxed In France & How International Athletes Are Taxed In Canada: A Canadian Lawyer Explains Tax Rules
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content A Canadian Tax Lawyer’s Guide On ‘Part XIII’ Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents A Case Study Of 3792391 Canada Inc. v The King
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada
Practice Guide
Content Foreign Property Reporting Requirements And Paypal Accounts: A Canadian Tax Lawyer’s Guide
Practice Guide
Content T1135s, Beneficial Ownership Of Property, And Chan v The Queen: A Canadian Tax Lawyer’s Case Comment
Practice Guide
Content Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation Of NFT Rug-Pulls: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Fraud Investigators Identify A Potential $1 Billion Crypto-Based Ponzi Scheme And Target Over 50 Criminal Leads In Canada, The US, The UK, Australia & The Netherlands: Tax Implications For Canadian Taxpayers Who Lose Cryptocurrency Or Non-Fungible Tokens Because Of Fraud
Practice Guide
Content A Canadian Tax Lawyer’s Analysis On Corporate Tax Residence
Practice Guide
Content Canadian Cryptocurrency Tax Planning: Transferring Cryptocurrency To A Bare Trustee Or Holding Cryptocurrency As A Bare Trustee – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Departure Tax & Cryptocurrencies
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Derivative Tax Liability Under Section 160 For Non-Arm’s-Length Cryptocurrency Transactions – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Cryptocurrency Taxation And Divorce
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Poor Record-Keeping Will Leave You At The CRA’s Mercy: Record-Keeping Requirements For Canadian Cryptocurrency Traders & Investors – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian NFT Artists & The Tax Man: The Canadian Tax Implications Of Creating And Selling Blockchain Non-Fungible Tokens (NFTs) – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian Income Tax & Cryptocurrency Staking: What Are The Income-Tax Consequences For Canadians Who Validate Cryptocurrency Transactions In Proof-Of-Stake Blockchain? – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Death, Taxes And Cryptocurrency – A Toronto Tax Lawyer Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On T1135 For Cryptocurrencies
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Airdrops – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Tax Consequences Of Bitcoin Mining
Practice Guide
Content Taxation Of Cryptocurrency Stablecoins – Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Non-Residents Investing In Canadian Real Estate
Practice Guide
Content New Agreement To Relocate One Million Bitcoin Miners From China To Alberta
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Hard Forks – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency And Barter Transactions – A Toronto Tax Lawyers Analysis
Practice Guide
Content The T1135 Foreign-Reporting Exemption & Canadian Cryptocurrency-Trading Businesses & Canadian NFT-Trading Business: Are Canadian Cryptocurrency And NFT Traders Required To File A T1135 Form?
Practice Guide
Content Components Of Foreign Accrual Property Income – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Foreign Affiliates And Controlled Foreign Affiliates – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Withholding Tax On Non-Resident Reimbursements And Remuneration
Practice Guide
Content Foreign Buyer Tax Survives Constitutional Challenge
Practice Guide
Content T1134 Canadian Income Tax Form: Toronto Tax Lawyer’s Guide
Practice Guide
Content 2021 Updates For T1134: Canadian Tax Lawyer’s Perspective
Practice Guide
Content Specified Foreign Property: Canadian Tax Lawyer’s Guide
Practice Guide
Content Maple Leafs GM Vs CRA Tax Court Ruling: Canadian Tax Lawyer Guide
Practice Guide
Content T1135: Interests In Non-Resident Trusts Not Acquired For Consideration
Practice Guide
Content How Does Canada Tax Non-Resident Pro Athletes
Practice Guide
Content Canada-US Tax Treaty
Practice Guide
Content U.S. Profits Interests
Practice Guide
Content 1074022 B.C. Ltd. v. Li – Misinterpretation Of Section 116
Practice Guide
Content Tax Treaties
Practice Guide
Content Tax Treatment Of US-Owned Canadian ULC – A Toronto Tax Lawyer Analysis
Practice Guide
Content B2B Loans
Practice Guide
Content Non Resident Tax Returns
Practice Guide
Content Tax Evasion, Money Laundering
Practice Guide
Content The Canadian Taxation Implications For Individual Non-Residents Disposing Of Canadian Real Property- Tax Guide By Canadian Tax Lawyer
Practice Guide
Content Determining The Residence Of A Corporation For Tax Purposes – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Canada’s Foreign Transaction Reporting Rules
Practice Guide
Content Non-Resident Carrying on Business in Canada – What is a Business
Practice Guide
Content Reporting Requirements for Non-Resident Trusts
Practice Guide
Content T1134 Form for Foreign Affiliates
Practice Guide
Content Penalty for not Filing T1135
Practice Guide
Content Offshore Asset Reporting Requirements to file T1135
Practice Guide
Content Business by a Non-Resident in Canada
Practice Guide
Content Transfer Pricing
Practice Guide
Content Transfer Pricing Documentation
Checklist
Content Withholding Tax On Non-Resident Reimbursements And Remuneration
Practice Guide
Content Tax Treatment Of US-Owned Canadian ULC – A Toronto Tax Lawyer Analysis
Practice Guide
Content Non Resident Tax Returns
Practice Guide
Content Tax Evasion, Money Laundering
Practice Guide
Content Non-Resident Carrying on Business in Canada – What is a Business
Practice Guide
Content Business by a Non-Resident in Canada
Practice Guide
Content A Canadian Tax Lawyer’s Analysis On Corporate Tax Residence
Practice Guide
Content Determining The Residence Of A Corporation For Tax Purposes – A Canadian Tax Lawyer’s Guide
Practice Guide
Content Components Of Foreign Accrual Property Income – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Foreign Buyer Tax Survives Constitutional Challenge
Practice Guide
Content A Canadian Tax Lawyer’s Guide On ‘Part XIII’ Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents A Case Study Of 3792391 Canada Inc. v The King
Practice Guide
Content Foreign Affiliates And Controlled Foreign Affiliates – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content T1135: Interests In Non-Resident Trusts Not Acquired For Consideration
Practice Guide
Content Canada’s Foreign Transaction Reporting Rules
Practice Guide
Content How To Navigate IRS Form W-8BEN-E For Canadian Businesses With American Suppliers
Practice Guide
Content U.S. Profits Interests
Practice Guide
Content Tenants Beware: Not Remitting Withholding Tax On Rental Payments To Non-Resident Landlords Can Cost You Thousands: 3792391 Canada Inc. v. The King
Practice Guide
Content A Canadian Tax Lawyer’s Guide On ‘Part XIII’ Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents A Case Study Of 3792391 Canada Inc. v The King
Practice Guide
Content Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada
Practice Guide
Content A Canadian Tax Lawyer’s Guide For Non-Residents Investing In Canadian Real Estate
Practice Guide
Content Foreign Buyer Tax Survives Constitutional Challenge
Practice Guide
Content 1074022 B.C. Ltd. v. Li – Misinterpretation Of Section 116
Practice Guide
Content The Canadian Taxation Implications For Individual Non-Residents Disposing Of Canadian Real Property- Tax Guide By Canadian Tax Lawyer
Practice Guide
Content Canadian Olympic Athletes May Be Taxed In France & How International Athletes Are Taxed In Canada: A Canadian Lawyer Explains Tax Rules
Practice Guide
Content Maple Leafs GM Vs CRA Tax Court Ruling: Canadian Tax Lawyer Guide
Practice Guide
Content How Does Canada Tax Non-Resident Pro Athletes
Practice Guide
Content Reporting Requirements for Non-Resident Trusts
Practice Guide
Content Foreign Affiliates And Controlled Foreign Affiliates – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content T1134 Canadian Income Tax Form: Toronto Tax Lawyer’s Guide
Practice Guide
Content 2021 Updates For T1134: Canadian Tax Lawyer’s Perspective
Practice Guide
Content T1134 Form for Foreign Affiliates
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Foreign Property Reporting Requirements And Paypal Accounts: A Canadian Tax Lawyer’s Guide
Practice Guide
Content T1135s, Beneficial Ownership Of Property, And Chan v The Queen: A Canadian Tax Lawyer’s Case Comment
Practice Guide
Content Keeping Records Of Crypto Currency: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation Of NFT Rug-Pulls: A Canadian Tax Lawyer’s Guide
Practice Guide
Content Fraud Investigators Identify A Potential $1 Billion Crypto-Based Ponzi Scheme And Target Over 50 Criminal Leads In Canada, The US, The UK, Australia & The Netherlands: Tax Implications For Canadian Taxpayers Who Lose Cryptocurrency Or Non-Fungible Tokens Because Of Fraud
Practice Guide
Content Canadian Cryptocurrency Tax Planning: Transferring Cryptocurrency To A Bare Trustee Or Holding Cryptocurrency As A Bare Trustee – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Departure Tax & Cryptocurrencies
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Derivative Tax Liability Under Section 160 For Non-Arm’s-Length Cryptocurrency Transactions – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Cryptocurrency Taxation And Divorce
Practice Guide
Content Canadian Cryptocurrency Tax Trap: Poor Record-Keeping Will Leave You At The CRA’s Mercy: Record-Keeping Requirements For Canadian Cryptocurrency Traders & Investors – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian NFT Artists & The Tax Man: The Canadian Tax Implications Of Creating And Selling Blockchain Non-Fungible Tokens (NFTs) – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian Income Tax & Cryptocurrency Staking: What Are The Income-Tax Consequences For Canadians Who Validate Cryptocurrency Transactions In Proof-Of-Stake Blockchain? – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Death, Taxes And Cryptocurrency – A Toronto Tax Lawyer Analysis
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On T1135 For Cryptocurrencies
Practice Guide
Content Tax Consequences Of Bitcoin Mining
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Airdrops – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency Stablecoins – Guidance From A Canadian Tax Lawyer
Practice Guide
Content Canadian Income-Tax Implications Of Cryptocurrency Hard Forks – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Taxation Of Cryptocurrency And Barter Transactions – A Toronto Tax Lawyers Analysis
Practice Guide
Content The T1135 Foreign-Reporting Exemption & Canadian Cryptocurrency-Trading Businesses & Canadian NFT-Trading Business: Are Canadian Cryptocurrency And NFT Traders Required To File A T1135 Form?
Practice Guide
Content Specified Foreign Property: Canadian Tax Lawyer’s Guide
Practice Guide
Content T1135: Interests In Non-Resident Trusts Not Acquired For Consideration
Practice Guide
Content Penalty for not Filing T1135
Practice Guide
Content Offshore Asset Reporting Requirements to file T1135
Practice Guide
Content Components Of Foreign Accrual Property Income – Canadian Income Tax – Toronto Tax Lawyer Guide
Practice Guide
Content Canada-US Tax Treaty
Practice Guide
Content Tax Treaties
Practice Guide
Content Transfer Pricing
Practice Guide
Content Transfer Pricing Documentation
Checklist
Content What Is CRA’s Regulation 105? An Overview On Withholding Tax On Payments To Non-Residents, Explained By Canadian Tax Lawyer
Practice Guide
Content CRA Reaffirms Withholding Taxes For Non-resident Contractors Under Regulation 105 And Its Recent Update: A Canadian Tax Lawyer Explains The Tax Rules
Practice Guide
Content A Canadian Tax Lawyer’s Guide On ‘Part XIII’ Withholding Tax On Non-Residents Who Receive Property Income From Canadian Residents A Case Study Of 3792391 Canada Inc. v The King
Practice Guide
Content B2B Loans
Practice Guide
Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware Home Builders Must Pay HST/GST When Renting Or Using Property Personally (Self-Supply Rule)
Practice Guide
Content Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST Must Be Paid On The Sale Of A Residential Unit Used For Airbnb
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Builders Of Real Property Are Liable For GST/HST Tax Payments
Practice Guide
Content Deemed Self-Assessment After GST/HST Number Cancellation
Practice Guide
Content Director's And Officer's Tax Liability When Serving On Boards—And Resigning To Prevent Corporate Tax Liability
Practice Guide
Content Tax Trap For Canadian Landlords: Temporary Use Of A Long-Term-Rental Property As An Airbnb May Trigger Unanticipated GST/HST Upon Sale
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains The Difference
Practice Guide
Content Canadian Tax Guide For Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations For Commercial Ridesharing And Delivery Services
Practice Guide
Content Sale Of Long-Term Rental Property Results In $80,000 GST/HST Owing Because Of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37
Practice Guide
Content Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify For The New Housing Tax Rebate Under Subsection 256(2) Of The Excise Tax Act?
Practice Guide
Content Canadian Residential Real Estate Developers: Beware The Tax Trap Of GST/HST Deemed ‘Self-Supply’ Rules
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content A Canadian Tax Lawyer’s Case Commentary On Fiera Foods Company v HMK, 2023 TCC 140: Documentation For HST/GST Does Not Need To Follow Pre-Set Or Prescribed Format By CRA
Practice Guide
Content Case Commentary: Director Held Personally Liable For Unremitted And Uncollected GST/HST, 'Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Practice Guide
Content Case Commentary: GST/HST Not Owing On Renovation Because Definition Of "Substantial Renovations" Of Property Not Met – 2437299 Ontario Inc. vs. The King
Practice Guide
Content How A Homeowner Fought The CRA Over The Denied New Housing Rebate—and Won: Simonetta v. The King
Practice Guide
Content Tax Fraud And Tax Evasion In The Same Case: A Rotfleisch & Samulovitch Analysis Of Regina V Reynolds – Violations Of The Income Tax Act, Excise Tax Act, And Criminal Code Of Canada
Practice Guide
Content Warning For Canadian Businesses: The CRA Is Not Sympathetic To Victims Of GST/HST Tax Fraud; The Onus Is On Canadian Taxpayers To Protect Their Businesses From VAT Fraud
Practice Guide
Content When CRA Wrongly Denies Input Tax Credits (ITCs) For Businesses That Use Agents: A Canadian GST/HST Tax Trap
Practice Guide
Content Canada Revenue Agency (CRA) Requires Written Indication To Claim Input Tax Credits (ITCs) On Rebates From Manufacturers, Distributors
Practice Guide
Content Proposed Amendments To GST/HST Rules For Cryptocurrency Mining: What’s Covered And What’s Not
Practice Guide
Content New Housing Rebate: Guidance From A Canadian Tax Lawyer On The Issue Of Primary Place Of Residence
Practice Guide
Content Tax Trap For Canadian NFT Traders, NFT Artists & NFT Content Creators: You Must Obtain Proper Records If You Want To Claim Input Tax Credits
Practice Guide
Content Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements For Canadian Businesses
Practice Guide
Content Canada Proposes New GST/HST Rules For Cryptocurrency Mining – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Director Hit With Vicarious Tax Liability: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Financial Service As An Exempt Supply From GST/HST – Guidance From A Canadian Tax Lawyer To Applewood Holdings Inc. v The Queen
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On GST/HST On Shareholder Benefits
Practice Guide
Content Reeves v The Queen & Applicability Of The GST/HST New Housing Rebate
Practice Guide
Content Gay-Ann Reeves Case Comment
Practice Guide
Content A Canadian Tax Lawyer’s Guide On Bill C-30 Amendment To The Excise Tax Act – GST/HST Implications For Cryptocurrency Transactions
Practice Guide
Content Taxable Sale Of Real Property By A Non-Registrant And Subsection 257(1) Of The Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance
Practice Guide
Content A Canadian Tax Lawyer’s Scary Taxes For Halloween
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On GST/HST And Constructive Importers
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Incoterms ® And GST/HST Taxation
Practice Guide
Content GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide
Practice Guide
Content Federal Court Of Appeal: Aeroplan Promos To CIBC Subject To GST
Practice Guide
Content Canada Export Distribution Centre Program: Toronto Tax Lawyer’s Guide
Practice Guide
Content GST/HST Digital Service Tax Requirements: Non-Resident Businesses
Practice Guide
Content GST/HST Zero-Rated & Exempt Supplies: Canadian Tax Lawyer’s Guide
Practice Guide
Content GST/HST Director’s Liability: Canadian Tax Lawyer’s Guide
Practice Guide
Content Federal Court On VISA Supplying Financial Services: Tax Guidance
Practice Guide
Content Input Tax Credits: Introduction By Canadian GST/HST Tax Lawyer
Practice Guide
Content Real Estate Assignment
Practice Guide
Content Voluntary Registration For GST/HST As A Small Supplier
Practice Guide
Content GST/HST Non-Resident Override Rule
Practice Guide
Content Objections And Appeals By Specified Persons
Practice Guide
Content R. v. Scholz — Document Forging And Tax Fraud
Practice Guide
Content Sex Worker GST Returns
Practice Guide
Content Goods And Services Tax
Practice Guide
Content Retroactive GST/HST Registration
Practice Guide
Content ITCs And Accommodation Invoices
Practice Guide
Content Subsection 156(2) Of The Excise Tax Act
Practice Guide
Content Commercial Rent Deferrals And Covid-19
Practice Guide
Content GST/HST Liability For Directors
Practice Guide
Content GST/HST, Wash Transactions
Practice Guide
Content 2237065 Ontario Inc
Practice Guide
Content Singh v R
Practice Guide
Content GST/HST Gross Negligence Penalties
Practice Guide
Content A Canadian Tax Lawyer’s Commentary On South Dakota V wayfair, Inc Et Al: Winter Is Coming For Online Retailers
Practice Guide
Content The GST/HST Self-Supply Rules For Builders Of Residential Homes, Condominiums, And Apartment Buildings – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Bad Debt GST Refund – Excise Tax Implication Of Bad Debt Write-Offs – Toronto Tax Lawyer Analysis
Practice Guide
Content GST/HST Section 167 Sale Of A Business Election – Toronto Tax Lawyer Analysis
Practice Guide
Content No GST/HST New Housing Rebate Where a Bare Trustee Takes Title
Practice Guide
Content No GST/HST New Housing Rebate Where a Bare Trustee Takes Title
Practice Guide
Content Non-Resident Rebate for GST/HST on Export of Commercial Goods
Practice Guide
Content Treatment of GST/HST Under the Proposed VDP Changes
Practice Guide
Content GST/HST Tax Audit ? Builders of Residential Real Property and Self-Supply
Practice Guide
Content Taxation of Commercial Ride Sharing – New GST/HST Obligations
Practice Guide
Content Limits on CRA Collections – GST/HST
Practice Guide
Content Interlining Transportation Services and Input Tax Credits – GST/HST
Practice Guide
Content Quick Method of Accounting ITCs on GST/HST Tax Returns
Practice Guide
Content Zero-rated and Exempt Supplies for GST/HST
Practice Guide
Content Exports Receive Favorable GST/HST Treatment
Practice Guide
Content GST/HST on Amalgamations
Practice Guide
Content Simplified Method for Claiming Input Tax Credits (ITCs)
Practice Guide
Content Goods & Services Tax (GST) & Harmonized Sales Tax (HST)
Practice Guide
Content Goods and Sales Tax and Harmonized Sales Tax (GST/HST) Registration Requirements
Practice Guide
Content New Housing Rebates – GST/HST Refunds
Practice Guide
Content H.S.T. – What Small Business Needs to Know
Practice Guide
Content Limits on CRA Collections – GST/HST
Practice Guide
Content GST/HST Digital Service Tax Requirements: Non-Resident Businesses
Practice Guide
Content Director's And Officer's Tax Liability When Serving On Boards—And Resigning To Prevent Corporate Tax Liability
Practice Guide
Content Case Commentary: Director Held Personally Liable For Unremitted And Uncollected GST/HST, 'Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Practice Guide
Content Tax Fraud And Tax Evasion In The Same Case: A Rotfleisch & Samulovitch Analysis Of Regina V Reynolds – Violations Of The Income Tax Act, Excise Tax Act, And Criminal Code Of Canada
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Director Hit With Vicarious Tax Liability: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content GST/HST Liability For Directors
Practice Guide
Content Singh v R
Practice Guide
Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content Canada Export Distribution Centre Program: Toronto Tax Lawyer’s Guide
Practice Guide
Content Non-Resident Rebate for GST/HST on Export of Commercial Goods
Practice Guide
Content Exports Receive Favorable GST/HST Treatment
Practice Guide
Content GST/HST Gross Negligence Penalties
Practice Guide
Content GST/HST on Amalgamations
Practice Guide
Content Bad Debt GST Refund – Excise Tax Implication Of Bad Debt Write-Offs – Toronto Tax Lawyer Analysis
Practice Guide
Content Canadian Tax Guide For Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations For Commercial Ridesharing And Delivery Services
Practice Guide
Content Voluntary Registration For GST/HST As A Small Supplier
Practice Guide
Content GST/HST Non-Resident Override Rule
Practice Guide
Content Retroactive GST/HST Registration
Practice Guide
Content Goods and Sales Tax and Harmonized Sales Tax (GST/HST) Registration Requirements
Practice Guide
Content Deemed Self-Assessment After GST/HST Number Cancellation
Practice Guide
Content Canadian Tax Guide For Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations For Commercial Ridesharing And Delivery Services
Practice Guide
Content A Canadian Tax Lawyer’s Guidance On GST/HST On Shareholder Benefits
Practice Guide
Content Taxable Sale Of Real Property By A Non-Registrant And Subsection 257(1) Of The Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance
Practice Guide
Content A Canadian Tax Lawyer’s Scary Taxes For Halloween
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On GST/HST And Constructive Importers
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Incoterms ® And GST/HST Taxation
Practice Guide
Content GST/HST Director’s Liability: Canadian Tax Lawyer’s Guide
Practice Guide
Content Sex Worker GST Returns
Practice Guide
Content Goods And Services Tax
Practice Guide
Content A Canadian Tax Lawyer’s Commentary On South Dakota V wayfair, Inc Et Al: Winter Is Coming For Online Retailers
Practice Guide
Content Goods & Services Tax (GST) & Harmonized Sales Tax (HST)
Practice Guide
Content South Africa Is Ramping Up Its Crypto Tax Reporting Compliance Programs
Practice Guide
Content Case Study: Canadian Crypto-Tax Lawyers Save Bitcoin Millionaire From Criminal Prosecution For Tax Evasion
Practice Guide
Content Changes Are Coming To Crypto Asset Reporting Framework (CARF), To Crackdown On Tax Evasion: Federal Budget 2024
Practice Guide
Content Proposed Amendments To GST/HST Rules For Cryptocurrency Mining: What’s Covered And What’s Not
Practice Guide
Content Canada Proposes New GST/HST Rules For Cryptocurrency Mining – Canadian Tax Guidance From A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer’s Guide On Bill C-30 Amendment To The Excise Tax Act – GST/HST Implications For Cryptocurrency Transactions
Practice Guide
Content Sale Of Long-Term Rental Property Results In $80,000 GST/HST Owing Because Of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37
Practice Guide
Content Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify For The New Housing Tax Rebate Under Subsection 256(2) Of The Excise Tax Act?
Practice Guide
Content Canadian Residential Real Estate Developers: Beware The Tax Trap Of GST/HST Deemed ‘Self-Supply’ Rules
Practice Guide
Content How A Homeowner Fought The CRA Over The Denied New Housing Rebate—and Won: Simonetta v. The King
Practice Guide
Content New Housing Rebate: Guidance From A Canadian Tax Lawyer On The Issue Of Primary Place Of Residence
Practice Guide
Content Reeves v The Queen & Applicability Of The GST/HST New Housing Rebate
Practice Guide
Content Gay-Ann Reeves Case Comment
Practice Guide
Content R. v. Scholz — Document Forging And Tax Fraud
Practice Guide
Content No GST/HST New Housing Rebate Where a Bare Trustee Takes Title
Practice Guide
Content No GST/HST New Housing Rebate Where a Bare Trustee Takes Title
Practice Guide
Content New Housing Rebates – GST/HST Refunds
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On Incoterms ® And GST/HST Taxation
Practice Guide
Content GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide
Practice Guide
Content Voluntary Registration For GST/HST As A Small Supplier
Practice Guide
Content Sex Worker GST Returns
Practice Guide
Content Commercial Rent Deferrals And Covid-19
Practice Guide
Content 2237065 Ontario Inc
Practice Guide
Content Taxation of Commercial Ride Sharing – New GST/HST Obligations
Practice Guide
Content H.S.T. – What Small Business Needs to Know
Practice Guide
Content A Canadian Tax Lawyer’s Case Commentary On Fiera Foods Company v HMK, 2023 TCC 140: Documentation For HST/GST Does Not Need To Follow Pre-Set Or Prescribed Format By CRA
Practice Guide
Content Warning For Canadian Businesses: The CRA Is Not Sympathetic To Victims Of GST/HST Tax Fraud; The Onus Is On Canadian Taxpayers To Protect Their Businesses From VAT Fraud
Practice Guide
Content When CRA Wrongly Denies Input Tax Credits (ITCs) For Businesses That Use Agents: A Canadian GST/HST Tax Trap
Practice Guide
Content Canada Revenue Agency (CRA) Requires Written Indication To Claim Input Tax Credits (ITCs) On Rebates From Manufacturers, Distributors
Practice Guide
Content Tax Trap For Canadian NFT Traders, NFT Artists & NFT Content Creators: You Must Obtain Proper Records If You Want To Claim Input Tax Credits
Practice Guide
Content Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements For Canadian Businesses
Practice Guide
Content A Canadian Tax Lawyer’s Scary Taxes For Halloween
Practice Guide
Content Input Tax Credits: Introduction By Canadian GST/HST Tax Lawyer
Practice Guide
Content ITCs And Accommodation Invoices
Practice Guide
Content Interlining Transportation Services and Input Tax Credits – GST/HST
Practice Guide
Content A Canadian Tax Lawyer’s Perspective On GST/HST And Constructive Importers
Practice Guide
Content GST/HST Non-Resident Override Rule
Practice Guide
Content Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000
Practice Guide
Content Objections And Appeals By Specified Persons
Practice Guide
Content Quick Method of Accounting ITCs on GST/HST Tax Returns
Practice Guide
Content Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware Home Builders Must Pay HST/GST When Renting Or Using Property Personally (Self-Supply Rule)
Practice Guide
Content Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST Must Be Paid On The Sale Of A Residential Unit Used For Airbnb
Practice Guide
Content Builders Of Real Property Are Liable For GST/HST Tax Payments
Practice Guide
Content Tax Trap For Canadian Landlords: Temporary Use Of A Long-Term-Rental Property As An Airbnb May Trigger Unanticipated GST/HST Upon Sale
Practice Guide
Content Sale Of Long-Term Rental Property Results In $80,000 GST/HST Owing Because Of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37
Practice Guide
Content GST/HST Section 167 Sale Of A Business Election – Toronto Tax Lawyer Analysis
Practice Guide
Content Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware Home Builders Must Pay HST/GST When Renting Or Using Property Personally (Self-Supply Rule)
Practice Guide
Content Builders Of Real Property Are Liable For GST/HST Tax Payments
Practice Guide
Content Canadian Residential Real Estate Developers: Beware The Tax Trap Of GST/HST Deemed ‘Self-Supply’ Rules
Practice Guide
Content Case Commentary: GST/HST Not Owing On Renovation Because Definition Of "Substantial Renovations" Of Property Not Met – 2437299 Ontario Inc. vs. The King
Practice Guide
Content Taxable Sale Of Real Property By A Non-Registrant And Subsection 257(1) Of The Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance
Practice Guide
Content Real Estate Assignment
Practice Guide
Content The GST/HST Self-Supply Rules For Builders Of Residential Homes, Condominiums, And Apartment Buildings – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content GST/HST Tax Audit ? Builders of Residential Real Property and Self-Supply
Practice Guide
Content Simplified Method for Claiming Input Tax Credits (ITCs)
Practice Guide
Content Warning For Canadian Businesses: The CRA Is Not Sympathetic To Victims Of GST/HST Tax Fraud; The Onus Is On Canadian Taxpayers To Protect Their Businesses From VAT Fraud
Practice Guide
Content Treatment of GST/HST Under the Proposed VDP Changes
Practice Guide
Content Subsection 156(2) Of The Excise Tax Act
Practice Guide
Content GST/HST, Wash Transactions
Practice Guide
Content Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains The Difference
Practice Guide
Content Financial Service As An Exempt Supply From GST/HST – Guidance From A Canadian Tax Lawyer To Applewood Holdings Inc. v The Queen
Practice Guide
Content Federal Court Of Appeal: Aeroplan Promos To CIBC Subject To GST
Practice Guide
Content GST/HST Zero-Rated & Exempt Supplies: Canadian Tax Lawyer’s Guide
Practice Guide
Content Federal Court On VISA Supplying Financial Services: Tax Guidance
Practice Guide
Content Zero-rated and Exempt Supplies for GST/HST
Practice Guide
Content Offshore Asset Reporting
Practice Guide
Content Reporting Offshore Income
Practice Guide
Content Tax Return Filing Requirements
Practice Guide
Content A Primer On The Ontario Land Transfer Tax Including Gifts, Exemptions, Rebates By A Canadian Tax Lawyer
Practice Guide
Content A Canadian Tax Lawyer's Guide To Ontario Foreign Buyer Tax
Practice Guide
Content 2021 Ontario Fall Economic Update: Canadian Tax Lawyer's Guidance
Practice Guide
Content Ontario Employer Health Tax (EHT): Canadian Tax Lawyer’s Guidance
Practice Guide
Content Quebec Now Requires Disclosure Of Specified Transactions
Practice Guide
Content NRST Foreign National Worker's Rebate
Practice Guide
Content Non-Resident Withholding Tax – Interest Income – A Toronto Tax Lawyer Analysis
Practice Guide
Content Ontario Non-Resident Speculation Tax
Practice Guide
Content EHTA & Employee v Contractor
Practice Guide
Content Ontario Non-Resident Speculation Tax
Practice Guide
Content Changes to Ontario Business Corporations Act and the New Forfeited Corporate Properties Act
Practice Guide
Content Director's And Officer's Tax Liability When Serving On Boards—And Resigning To Prevent Corporate Tax Liability
Practice Guide
Content When Can A Non-Profit Organization Turn A Profit? The "Profit-Purpose” Test For Non-Profit Organizations’ Tax-Exempt Status Under The Canadian Income Tax Act
Practice Guide
Content Tax Fraud And Tax Evasion In The Same Case: A Rotfleisch & Samulovitch Analysis Of Regina V Reynolds – Violations Of The Income Tax Act, Excise Tax Act, And Criminal Code Of Canada
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Director Hit With Vicarious Tax Liability: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Zvilna v. Canada: Director’s Liability For Unpaid Taxes: A Canadian Tax Lawyer’s Note Of Caution To Directors
Practice Guide
Content Case Analysis Tran V Queen On Demolishing The Minister’s Assumption In An Income Tax Section 227.1 Director’s Liability Case – Toronto Tax Lawyer Guide
Practice Guide
Content Changing Of Corporation’s Fiscal Period: Toronto Tax Lawyer’s Guide
Practice Guide
Content Qualifying For Small Business Deduction: Canadian Tax Lawyer’s Guide
Practice Guide
Content Taxation For Non-Profit Organizations
Practice Guide
Content GST/HST Director’s Liability: Canadian Tax Lawyer’s Guide
Practice Guide
Content Director’s Liability Limitation Period
Practice Guide
Content Changes To Business Corporations Act
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Duque v. The Queen And Director Liability
Practice Guide
Content The Queen v Colitto – Clarity To Directors’ Liability
Practice Guide
Content Functional Currency Election
Practice Guide
Content Hamad v. The Queen: Due Diligence
Practice Guide
Content Tax Clearance Certificates
Practice Guide
Content Ceasing Directorship
Practice Guide
Content Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends
Practice Guide
Content Ceasing To Be A Director – Directors’ Liability For Tax – Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget - Passive Income in Corps - A Toronto Tax Lawyer Analysis
Practice Guide
Content 2018 Federal Budget - Passive Income in Corporations
Practice Guide
Content Dividend Types under the Canadian Income Tax Act
Practice Guide
Content Tax Free Capital Dividends – Elections and Penalties
Practice Guide
Content Taxation of Shareholder Loans
Practice Guide
Content Tax Integration Mechanisms: Refundable Dividend Tax On Hand (RDTOH), Aggregate Investment Income & the Part IV Tax
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Zvilna v. Canada: Director’s Liability For Unpaid Taxes: A Canadian Tax Lawyer’s Note Of Caution To Directors
Practice Guide
Content Changes To Business Corporations Act
Practice Guide
Content Hamad v. The Queen: Due Diligence
Practice Guide
Content Ceasing Directorship
Practice Guide
Content Ceasing To Be A Director – Directors’ Liability For Tax – Toronto Tax Lawyer Analysis
Practice Guide
Content Tax Clearance Certificates
Practice Guide
Content Director's And Officer's Tax Liability When Serving On Boards—And Resigning To Prevent Corporate Tax Liability
Practice Guide
Content Tax Fraud And Tax Evasion In The Same Case: A Rotfleisch & Samulovitch Analysis Of Regina V Reynolds – Violations Of The Income Tax Act, Excise Tax Act, And Criminal Code Of Canada
Practice Guide
Content Soulliere v The Queen: Director’s Liability For Unpaid Taxes
Practice Guide
Content Director Hit With Vicarious Tax Liability: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Practice Guide
Content Zvilna v. Canada: Director’s Liability For Unpaid Taxes: A Canadian Tax Lawyer’s Note Of Caution To Directors
Practice Guide
Content Case Analysis Tran V Queen On Demolishing The Minister’s Assumption In An Income Tax Section 227.1 Director’s Liability Case – Toronto Tax Lawyer Guide
Practice Guide
Content GST/HST Director’s Liability: Canadian Tax Lawyer’s Guide
Practice Guide
Content Director’s Liability Limitation Period
Practice Guide
Content Director’s Liability Soulliere v The Queen
Practice Guide
Content Duque v. The Queen And Director Liability
Practice Guide
Content The Queen v Colitto – Clarity To Directors’ Liability
Practice Guide
Content Changing Of Corporation’s Fiscal Period: Toronto Tax Lawyer’s Guide
Practice Guide
Content Qualifying For Small Business Deduction: Canadian Tax Lawyer’s Guide
Practice Guide
Content Changes To Business Corporations Act
Practice Guide
Content Functional Currency Election
Practice Guide
Content Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends
Practice Guide
Content When Can A Non-Profit Organization Turn A Profit? The "Profit-Purpose” Test For Non-Profit Organizations’ Tax-Exempt Status Under The Canadian Income Tax Act
Practice Guide
Content Taxation For Non-Profit Organizations
Practice Guide
Content US-Canada Employee COVID-19 Guidelines: Toronto Tax Lawyer Guide
Practice Guide
Content Covid-19 Pandemic – Tax Limitation Periods To Be Extended
Practice Guide
Content Tax Audits Of COVID-19
Practice Guide
Content Witnessing Wills Ontario During Covid-19
Practice Guide
Content How To Leverage The Tax Benefits Of Canadian-Controlled Private Corporation (CCPC) Structure For Emerging, High-Growth Companies
Practice Guide
Content How To Use BVI Or Other Offshore Non-CCPCs
Practice Guide
Content How Canadian Businesses Are Taxed: A Canadian Tax Lawyer Explains Benefits, Taxes, And Credits To Business Immigrants, Immigrant Investors
Practice Guide
Content How The Canadian Taxation System Works Part II: A Canadian Tax Lawyer Explains Benefits, Taxes, And Credits To Tech Worker Immigrants, Newcomers
Practice Guide
Content How The Canadian Taxation System Works: A Canadian Tax Lawyer Explains Benefits, Taxes, And Credits To Immigrants, Newcomers
Practice Guide
Content A Canadian Tax Lawyer’s Guide To Get Ready For Delayed Canadian Border Services Agency Assessment And Revenue Management (CARM 2)
Practice Guide
Content Are You Entitled To Receive The Canada Child Benefit (CCB)? ‘Tax Residence’ Is Key, Plus How To Determine If You’re Tax Resident
Practice Guide