Net-Worth Assessments, Shareholder Benefits, and Statute-Barred Years: Lessons from Afdon Contracting Ltd. v. The King 2025 TCC 175
Introduction: The Tax Court on net-worth methodology, shareholder benefits, and…
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How CRA Conducts Net Worth Audits and Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons from Mann v. The King and Other Cases
Introduction - Net Worth Audits Before the Tax Court: What…
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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…
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Canadian Tax Lawyer Analysis of Gurpal Saini v. Her Majesty the Queen: Challenging the Net-Worth Method of Assessment
Introduction: The Net-Worth Method of Assessment One of the most…
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