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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When Is it Worth Challenging the CRA’s Defective Tax-Court Pleadings? Reconciling the Federal Court of Appeal’s decisions in Preston and Adboss

Lessons for Canadian Taxpayers in Tax Litigation Introduction: The Canada Revenue Agency’s Right to Make…

Published: December 14, 2023

Last Updated: December 6, 2023

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Canadian Tax Lawyer Decodes 2023 Fall Economic Statement – Part II: A Challenge to Build a Competitive Economy

Introduction: A Challenge to Build A Competitive Economy On November 21, 2023, the government of…

Published: December 12, 2023

Last Updated: December 12, 2023

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Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement – Part I: Canadian Housing Action Plan

Introduction: Decoding the 2023 Fall Economic Statement On November 21, 2023, the government of Canada…

Published: December 11, 2023

Last Updated: December 7, 2023

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