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)

Introduction: Reassessments for Charitable Gifts Ayre v The King 2025 TCC 41 (Ayre) involves an…

Published: April 22, 2025

Last Updated: April 22, 2025

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Tax Debt in Canada: Bankruptcy, Consumer Proposals, Uncollected Taxes, and the CRA’s Approach

Uncollected Taxes in Canada Uncollected taxes, encompassing unpaid personal income taxes, GST/HST, payroll source deductions,…

Published: April 22, 2025

Last Updated: April 22, 2025

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News Release Tax Facts 2025 Canadian Tax Lawyer David Rotfleisch

TORONTO, ON – April 10, 2025 – Canadian tax lawyer and chartered accountant David J Rotfleisch today…

Published: April 10, 2025

Last Updated: April 10, 2025

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What is CRA’s Regulation 105? An Overview on Withholding Tax on Payments to Non-Residents, explained by Canadian tax lawyer

Regulation 105: The Hidden Tax Rule for Non-Residents Working in Canada When non-residents provide services…

Published: April 8, 2025

Last Updated: April 8, 2025

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How to disclose unreported income from OnlyFans to the Canada Revenue Agency (CRA) – here’s the skinny from a Canadian tax lawyer

OnlyFans Model 'The Irish Viking' Settles €350,000 Tax Bill An OnlyFans model known as 'The…

Published: March 27, 2025

Last Updated: March 27, 2025

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How are Limited Partnerships Taxed in Canada? Advantages and Drawbacks from a Canadian Tax Lawyer

Introduction to a Limited Partnership In Canada, a limited partnership (LP) offers a unique business…

Published: March 24, 2025

Last Updated: March 24, 2025

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Case Commentary: Onischuk v. The King – Tax Court Rules Cannot Override CRA’s Statutory Requirements

Self-represented Taxpayer Challenges Nil Assessments In February 2025, the Tax Court of Canada delivered the…

Published: March 14, 2025

Last Updated: March 14, 2025

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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

Introduction - Striking Tax Court Pleadings The Tax Court of Canada’s decision in Uppal Estate…

Published: March 11, 2025

Last Updated: March 11, 2025

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How to Leverage the Tax Benefits of Canadian-Controlled Private Corporation (CCPC) Structure for Emerging, High-Growth Companies

A company that qualifies as a Canadian-Controlled Private Corporation (CCPC) under the Income Tax Act…

Published: February 26, 2025

Last Updated: February 26, 2025

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