Everything You Need to Know About Canada’s New Digital Services Tax Act

Introduction On June 28, 2024, the Digital Services Tax Act (DSTA) entered into force. The…

Published: July 19, 2024

Last Updated: July 19, 2024

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What Does Tax Court Decide? What Does Federal Court Decide? Supreme Court Clarifies Jurisdictions Through Recent Cases: Dow Chemical and Iris Technologies

Introduction On June 28, 2024, the Supreme Court released its decisions in Dow Chemical Canada…

Published: July 10, 2024

Last Updated: July 10, 2024

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Taxpayers Beware: CRA’s New Tools for Catching Tax Evasion, Avoiding Tax Debt, Canadian Tax Lawyer Explains

Introduction On April 16th the Department of Finance released Budget 2024: Fairness for Every Generation…

Published: July 4, 2024

Last Updated: July 4, 2024

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Beware of Tax Implications When a Canadian Corporation Emigrates: Departure Tax, Corporate Emigration Tax, and More

Introduction When a corporation resident in Canada decides to emigrate, it triggers significant tax implications…

Published: July 2, 2024

Last Updated: July 2, 2024

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When Can Discovery Answers of a Deceased Canadian be Used Under Subsections 100(6)-(7) of the Tax Court of Canada Rules?

Introduction – Use of Deceased Examinee’s Answer’s in a Tax Appeal Appeals to the Tax…

Published: June 28, 2024

Last Updated: July 2, 2024

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Case Commentary: Paquet c. Le Roi – Reversing the Burden of Proof from the Taxpayer to Canada Revenue Agency (CRA)

Introduction: Disproving the Inclusion of Income by the CRA In this case, the taxpayers, Steve…

Published: June 26, 2024

Last Updated: June 26, 2024

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What Is the Standard of Review for Discretionary Decisions of the CRA Appealed to the Federal Courts? A Canadian Tax Lawyer Explains

Introdction The Canada Revenue Agency (“CRA”) is an administrative body and, as a result, it…

Published: June 18, 2024

Last Updated: June 18, 2024

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A Canadian Tax Lawyer’s Guide to Get Ready for Delayed Canadian Border Services Agency Assessment and Revenue Management (CARM 2)

Introduction The Canadian Border Services Agency Assessment and Revenue Management (“CARM”) is a multi-phase project…

Published: May 23, 2024

Last Updated: May 23, 2024

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