What to do When CRA Refuses Taxpayer Relief – A Canadian Tax Lawyer’s Case Commentary on Maverick v HMK, 2023 FC 1728

Introduction: The Taxpayer Relief Provisions Subsection 220(3.1) of the Income Tax Act provides the Canada…

Published: March 3, 2024

Last Updated: February 29, 2024

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A Canadian Tax Lawyer’s Guide to Canada Emergency Wage Subsidy Claims Audits and Appeals

Introduction: The Canada Emergency Wage Subsidy (CEWS) The Canada Emergency Wage Subsidy (“CEWS”) is a…

Published: February 29, 2024

Last Updated: March 11, 2024

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Planning for Intergenerational Business Transfers and Alternative Minimum Tax After Bill C-59

Introduction: The Canadian Federal Government’s Recent Proposed Amendments to the Income Tax Act In August…

Published: February 8, 2024

Last Updated: March 12, 2024

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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)

Introduction – receiving property from a spouse with tax debt A taxpayer faced with tax…

Published: February 7, 2024

Last Updated: February 7, 2024

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How CRA taxes tips, gratuities: Canadian Tax Lawyer explains they are taxable income

Introduction: Reporting Tips and Gratuities On Personal Income-Tax Returns Outside the province of Quebec, the…

Published: February 1, 2024

Last Updated: February 1, 2024

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Do I Have to Submit to an Oral Interview During a Tax Audit? Canadian Tax Lawyer Explains CRA’s Policy

Introduction: CRA’s Power to Compel Oral Interviews Starting from December 15, 2022, the Canada Revenue…

Published: January 22, 2024

Last Updated: January 22, 2024

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New Reporting Rules on Tax Treatment of Severance Settlements; update from Canadian tax lawyer

Introduction: The Surrogatum Principle The Canada Revenue Agency (“CRA”) has long adhered to the Surrogatum…

Published: January 16, 2024

Last Updated: January 16, 2024

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Made a Mistake on Your Tax Return? Here’s How to Change Your Canadian Tax Return Through the Tax Objections Process

Introduction: The Canadian Tax-Objections Process Subsection 165(1) of Canada’s Income Tax Act gives every taxpayer…

Published: January 11, 2024

Last Updated: January 11, 2024

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Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement Part III: International Tax Reform and Digital Services Tax

Introduction: Updates On International Tax Policies On November 21, 2023, the Government of Canada released…

Published: December 18, 2023

Last Updated: December 18, 2023

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