A Canadian Tax Lawyer’s Guide to Changes in Tax Obligations for Trust Executors and Trustees that will Simplify Estate Administration

Proposed amendments to the Income Tax Act (ITA)will ease the administrative burdens of executors and…

Published: June 26, 2025

Last Updated: June 26, 2025

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A Canadian Tax Lawyer’s Guide to s.51 Rollovers: What and How Shareholders Can Convert Equity into New Shares Without Capital Gains

Introduction: S.51 rollovers S.51 rollovers are one of the many tax-free rollovers the Income Tax…

Published: June 26, 2025

Last Updated: June 26, 2025

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When the CRA Says, “No”: Exploring Judicial Review for Denied Taxpayer Relief from Penalties, Interest Payments on Tax Debt

Introduction: Judicial Review & The CRA's Taxpayer-Relief Program Dealing with the Canada Revenue Agency (CRA)…

Published: June 24, 2025

Last Updated: June 24, 2025

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Landmark Canadian Tax Law Decision that Limits CRA’s Authority Under Section 231.2 of Income Tax Act: Canada (National Revenue) v Shopify Inc., 2025 FC 968

Introduction: Section 231.2 of the Income Tax Act The Canada Revenue Agency (CRA) has expansive…

Published: June 13, 2025

Last Updated: June 13, 2025

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Can CRA Require a Taxpayer to Prepare Net Worth Audit Schedules Under the New Section 231.1?

Changes to Section 231.1 Subsection 231.1(1) of the Income Tax Act (ITA) outlines the powers…

Published: June 13, 2025

Last Updated: June 13, 2025

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Canadian tax consequences of a foreign life insurance policy: CRA’s Form T1135 and reporting requirements – Canadian tax lawyer explains what you need to do

Who needs to file T1135? All Canadian resident taxpayers must file Form T1135 if, at…

Published: June 10, 2025

Last Updated: June 10, 2025

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How an Heir was Taxed 75% by the UK, Spain on his Inheritance (Just Crumbs Left) and How Tax Treaties Prevent Double Taxation

Recently, an X [formerly Twitter] user shared a post about his client, who was a…

Published: June 4, 2025

Last Updated: June 4, 2025

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Case Analysis: Why a Business Must Demonstrate Actual Business Activities Before Applying for Business Tax Deductions – Lienaux v. The King

Background On Charles Lienaux’s 2019 Business Expense Claims Charles Lienaux, a chartered professional accountant, claimed…

Published: May 22, 2025

Last Updated: May 22, 2025

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How are Group Benefit Plans Taxed for Employers? How are Group Benefits Taxed for Employees? What is Taxable? Non-Taxable?

Introduction: Taxation of Group Benefit Plans Benefits are non-monetary compensation that employers provide to employees.…

Published: May 16, 2025

Last Updated: May 16, 2025

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