Practice Guide
How to Deal with CRA Tax Problems
Access to information applications
Access to information applications
Title
Status
Application under Subsection 220(2.1)
Application under Subsection 220(2.1)
Title
Status
Current
Arbitrary Assessments
Arbitrary Assessments
Title
Status
Audit
Audit
Title
Status
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Collections
Collections
Title
Status
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
CRA Duty to Assess with Due Dispatch
CRA Duty to Assess with Due Dispatch
Title
Status
CRA Administration
CRA Administration
Title
Status
CRA Duty of Care
CRA Duty of Care
Title
Status
CRA information requests
CRA information requests
Title
Status
CRA Publications
CRA Publications
Title
Status
Gross Negligence Penalties
Gross Negligence Penalties
Title
Status
How To Correct Tax Errors
How To Correct Tax Errors
Title
Status
Indirect verification of income
Net Worth Assessments
Net Worth Assessments
Title
Status
Current
Notice of Objection
Notice of Objection
Title
Status
Current
Current
Reassessments Time Limitation
Reassessments Time Limitation
Title
Status
Current
Tax Assessments
Tax Assessments
Title
Status
Current
Tax Filing Deadlines
Tax Filing Deadlines
Title
Status
Tax Penalties
Tax Penalties
Title
Status
Current
Current
Current
Current
Current
Current
Tax Remission Applications
Tax Remission Applications
Title
Status
Current
Current
Tax Return Filing
Taxpayer Rights
Taxpayer Rights
Title
Status
Daley v. Canada (Attorney General) – 2016 FC 1154 – Judicial Review of Privacy Commissioner Findings
Current
Current
Current
Third Party Tax Liability
Third Party Tax Liability
Title
Status
Current
Current
Waivers
Waivers
Title
Status
Tax Appeals and Litigation
Appeals to Tax Court of Canada
Appeals to Tax Court of Canada
Title
Status
Current
Current
Burden of Proof in Tax Litigation
Burden of Proof in Tax Litigation
Title
Status
Current
Canada Revenue Agency and the Private Law Duty of Care to Taxpayers
Canada Revenue Agency and the Private Law Duty of Care to Taxpayers
Title
Status
Court jurisdiction
Court jurisdiction
Title
Status
CRA alternative ground of assessment
CRA Duty of Care Claims
CRA Duty of Care Claims
Title
Status
Current
Current
CRA Jeopardy or Collection Orders
Judicial Review Applications
Judicial Review Applications
Title
Status
Current
Litigation Settlement
Litigation Settlement
Title
Status
Rectification and Rescission Applications
Rectification and Rescission Applications
Title
Status
Current
Current
Tax Court Decisions - Appeals to Federal Court
Tax Court Decisions - Appeals to Federal Court
Title
Status
Current
Taxpayer relief
Taxpayer relief
Title
Status
Current
Tax Evasion
Illegal Income
Offshore Tax Informant Program
Tax Fraud and Evasion Charges
Tax Fraud and Evasion Charges
Title
Status
Current
Current
Current
Current
Current
Current
Current
Current
Tax Investigations
Tax Investigations
Title
Status
Current
Current
Current
Current
Unfiled Tax Returns
Unfiled Tax Returns
Title
Status
Current
Unreported Income
Unreported Income
Title
Status
Current
Unreported Offshore Assets
Unreported Offshore Assets
Title
Status
Current
Current
Current
T1135s, Beneficial Ownership Of Property, And Chan v The Queen: A Canadian Tax Lawyer’s Case Comment
Current
Current
Unreported Offshore Income
Unreported Offshore Income
Title
Status
Current
Current
Current
Voluntary Disclosure
Voluntary Disclosure
Title
Status
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Tax Planning and Minimization
Business Taxation
Business Taxation
Title
Status
Current
Current
Current
Current
COVID-19
COVID-19
Title
Status
Current
Current
Current
Current
Current
Deductions
Deductions
Title
Status
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Donations
Elections
Elections
Title
Status
Employees
Employees
Title
Status
Current
Current
Current
Current
Current
Current
Current
Environmental Taxation
Environmental Taxation
Title
Status
Estate Freezes
Estate Freezes
Title
Status
Family Breakup
Family Breakup
Title
Status
Current
Family Trusts
Family Trusts
Title
Status
Current
General Anti-Avoidance Rule (GAAR)
General Anti-Avoidance Rule (GAAR)
Title
Status
Current
Goodwill Crystallization
Guarantee Payments Deductions
Guarantee Payments Deductions
Title
Status
Housing Loans
Income Splitting
Income Splitting
Title
Status
Current
Current
Current
Current
International Tax Planning
International Tax Planning
Title
Status
Lifetime Capital Gains Exemption
Lifetime Capital Gains Exemption
Title
Status
Current
Current
Manufacturing and Processing Tax Credit
Manufacturing and Processing Tax Credit
Title
Status
Miscellaneous
Non-Taxable Windfalls
Personal Taxation
Personal Taxation
Title
Status
Current
Current
Private Pension Plans
Professional Corporation
Professional Corporation
Title
Status
Real Estate Tax Planning
Real Estate Tax Planning
Title
Status
Current
Current
Current
Current
Current
Current
Current
Retirement Planning
Retirement Planning
Title
Status
RRSP Meltdown
Self-Employment Income
Self-Employment Income
Title
Status
Current
Shareholder Loans and Benefits
Shareholder Loans and Benefits
Title
Status
Current
Current
Small Business Deduction
Small Business Deduction
Title
Status
Current
SR & ED Tax Credits
SR & ED Tax Credits
Title
Status
Superficial Loss Rules
Superficial Loss Rules
Title
Status
Current
Tax Credits
Tax Credits
Title
Status
Tax Planning for Commercial Litigation
Tax Shelters
Tax Shelters
Title
Status
Current
Taxation of gifts
Taxation of gifts
Title
Status
Current
Current
Current
Taxation of Limited liability corporations
Taxation of Limited liability corporations
Title
Status
Current
Testamentary Trusts
Will and Estate Planning
Will and Estate Planning
Title
Status
Current
Current
Current
Current
Current
Current
Year-End Tax Planning
Year-End Tax Planning
Title
Status
Current
Current
Reorganizations
84.1 Surplus stripping rules
84.1 Surplus stripping rules
Title
Status
Current
85.1 share for share exchange
85.1 share for share exchange
Title
Status
Amalgamations
Amalgamations
Title
Status
Butterfly Reorganizations
Butterfly Reorganizations
Title
Status
Current
Current
Partnership Rollovers under 97(2)
Partnership Rollovers under 97(2)
Title
Status
S.85 Rollovers
S.85 Rollovers
Title
Status
Current
S.86 Share for Share Exchange
Wind-ups
Tax Deferred Savings Plans
Homebuyers Plan
Homebuyers Plan
Title
Status
Current
Registered Disability Savings Plan
Registered Disability Savings Plan
Title
Status
RESP
RRSP
RRSP
Title
Status
Current
Current
Current
Current
TFSA
TFSA
Title
Status
Current
Current
Current
Current
Residence Issues
Becoming Non-resident of Canada
Becoming Non-resident of Canada
Title
Status
Current
Current
Current
Current
Departure Tax
Departure Tax
Title
Status
Current
Current
Current
Non resident tax returns
Non resident tax returns
Title
Status
Current
Current
Non-Resident Carrying on Business in Canada
Non-Resident Carrying on Business in Canada
Title
Status
Current
Non-Resident Speculation Tax
Non-Resident Speculation Tax
Title
Status
Non-Resident Taxation of Canadian Real Estate Income
Non-Resident Taxation of Canadian Real Estate Income
Title
Status
Residence Determination
Residence Determination
Title
Status
Current
Current
Current
Current
Current
Current
Tax Treaties
Tax Treaties
Title
Status
Current
Current
Withholding tax on non-resident interest income
Withholding tax on non-resident interest income
Title
Status
Current
Capital Gains
Allowable Business Investment Loss (ABIL)
Allowable Business Investment Loss (ABIL)
Title
Status
Capital Dividends
Capital Dividends
Title
Status
Capital Gains on Death
Capital Gains on Death
Title
Status
Current
Capital Gains Reserves
Capital Gains versus Income
Capital Gains versus Income
Title
Status
Current
Current
Deemed Disposition
Dividends
Dividends
Title
Status
Involuntary Dispositions
Lifetime Capital Gains Exemption
Lifetime Capital Gains Exemption
Title
Status
Current
Current
Current
Principal Residence Exemption
Principal Residence Exemption
Title
Status
Current
Purchase and Sale of a Business
Purchase and Sale of a Business
Title
Status
Spousal Rollover
Spousal Rollover
Title
Status
Superficial Loss Rules
Tax Treatment of Expropriated Property
Miscellaneous
Accountants Compared to Lawyers
Accountants Compared to Lawyers
Title
Status
Alcohol Taxes
Construction Taxation
De-Taxers
De-Taxers
Title
Status
Current
Digital Tax
Dividends
Dividends
Title
Status
Current
Current
Employee versus Contractor
Employee versus Contractor
Title
Status
Current
Gambling Income
Gambling Income
Title
Status
General Anti-Avoidance Rule
General Anti-Avoidance Rule
Title
Status
Generally Accepted Accounting Principles
Generally Accepted Accounting Principles
Title
Status
Losses
Losses
Title
Status
Luxury Tax
Municipal Tax Abatement
No Privilege for Accountants
No Privilege for Accountants
Title
Status
Partnership Taxation
Partnership Taxation
Title
Status
Current
Current
Personal Services Business
Personal Services Business
Title
Status
Shareholder Loans
Solicitor-Client Privilege
Solicitor-Client Privilege
Title
Status
Tax Installments
Tax leaks
Tax Reporting Requirements
Tax Reporting Requirements
Title
Status
Tax-free amounts
Taxable Benefits
Taxable Benefits
Title
Status
Taxation of Bitcoins & Cryptocurrency or Digital Currency
Taxation of Bitcoins & Cryptocurrency or Digital Currency
Title
Status
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Taxation of Canadian Immigrants
Taxation of Canadian Immigrants
Title
Status
Taxation of Crowdfunding
Taxation of eBay and other shared economy income
Taxation of eBay and other shared economy income
Title
Status
Taxation of Gifts
Taxation of Gifts
Title
Status
Current
Current
Current
Taxation of Law Suit Settlement
Taxation of Law Suit Settlement
Title
Status
Taxation of Online Income
Taxation of Online Income
Title
Status
Taxation of Usufructs
Taxation on Death
Taxation on Death
Title
Status
Current
Current
Current
Third Party Advisor Penalties
Third Party Advisor Penalties
Title
Status
Current
Current
Transfer Pricing
Transfer Pricing
Title
Status
Current
Trusts
Trusts
Title
Status
Current
Current
Current
Current
Year-end Key Stories
Year-end Key Stories
Title
Status
Information for Accountants
e-Filing
Incorporation for Accountants
Incorporation for Accountants
Title
Status
No Privilege for Accountants
No Privilege for Accountants
Title
Status
Third Party Advisor Penalties
Third Party Advisor Penalties
Title
Status
Current
Current
Uncertain Tax Positions
Uncertain Tax Positions
Title
Status
Cross-Border Issues
Business by Non-Residents in Canada
Business by Non-Residents in Canada
Title
Status
Current
Current
Corporate Residence
Corporate Residence
Title
Status
Foreign accrual property income (FAPI)
Foreign accrual property income (FAPI)
Title
Status
Foreign Buyers Tax
Foreign Reporting Requirements
Foreign Reporting Requirements
Title
Status
Miscellaneous
Non Residents and Canadian Real Estate
Non Residents and Canadian Real Estate
Title
Status
Non-Resident Athletes
Non-Resident Athletes
Title
Status
Non-Resident Trusts – Requirements to file T1141
Non-Resident Trusts – Requirements to file T1141
Title
Status
Requirement to file T1134
Requirement to file T1134
Title
Status
Requirement to file T1135
Requirement to file T1135
Title
Status
Current
Tax Treaties
Tax Treaties
Title
Status
Current
Current
Transfer Pricing
Withholding Taxes
GST/HST
Collections Limitations GST
Digital Tax
Director Liability
Director Liability
Title
Status
Director Liability
Director Liability
Director Liability
Title
Status
Director Liability
Export Sales and GST/HST
Export Sales and GST/HST
Title
Status
Gross Negligence Penalties
GST on Amalgamations
GST rebates on bad debt
GST rebates on bad debt
Title
Status
GST Registration Requirements
GST Registration Requirements
Title
Status
Current
GST/HST – Overview
GST/HST – Overview
Title
Status
Current
Current
GST/HST and Crypto Currency
GST/HST and Crypto Currency
Title
Status
Housing Rebates
Housing Rebates
Title
Status
Current
HST Rules
HST Rules
Title
Status
Current
Current
Input tax credits (ITC's)
Input tax credits (ITC's)
Title
Status
Current
Interlining
Interlining
Title
Status
Non-Residents
Non-Residents
Title
Status
Objections
Quick Method GST Reporting
Quick Method GST Reporting
Title
Status
Sale of a Business
Sale of a Business
Title
Status
Self-Supply Rules
Self-Supply Rules
Title
Status
Current
Simplified Method for Claiming Input Tax Credits
Simplified Method for Claiming Input Tax Credits
Title
Status
Voluntary Disclosure Program (VDP) and GST/HST
Voluntary Disclosure Program (VDP) and GST/HST
Title
Status
Wash transactions
Wash transactions
Title
Status
Current
Zero-rated and Exempt Supplies for GST/HST
Zero-rated and Exempt Supplies for GST/HST
Title
Status
Municipal Taxation
Title
Status
Current
Current
Current
Provincial Taxation
Changes to OBCA
Changes to OBCA
Title
Status