When are Legal Fees Tax Deductible in Canada? A Canadian Tax Lawyer’s Guide
Overview: Are Legal Fees Tax Deductible in Canada? Canadian taxpayers…
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Is it a Business or a Hobby? What Triggers a CRA Tax Audit: Pursuit of Profits, Expenses, Declared Losses
Contents Overview: CRA Audits, Business vs. Hobby Classification, and Tax…
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What are the Capital Cost Allowance (CCA) Continuity Rules in Corporate Reorganizations? Suncor Energy Inc. v. His Majesty the King and CRA Reassessment Risk in Canada
Contents Overview—Federal Court of Appeal Confirms CCA Continuity for Corporate…
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Tax Court Rejects Employment Expenses Without Proper Receipts: Lessons from Paetz v. The King
Overview — Establishing Employment Deduction Entitlement Through Procedural Diligence The…
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Why Interest on Foreign Tax Arrears is Not Deductible: Canadian Tax Lawyer Explains Tax Court Decision in Bank of Montreal v. The King, Paragraph 18(1)(a)
Overview: Tax Court of Canada Clarifies Deductibility Rules for Interest…
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Cineplex Inc. v. The King – When Business Exit Costs, Non-Capital Losses, and Income Characterization Collide
Overview – Business Exit Transactions, Tax Reassessments, and the Income-Versus-Capital…
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The 40-Kilometre Rule Revisited: How De Kruyff v The King Clarifies Moving Expense Tax Deductions in the Age of Google Maps and Traffic Congestion
Overview: The 40-Kilometre Test: Measuring Moving Expenses in a Modern…
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How to Deduct “Loss Leaders,” other Outrageous Promotional Expenses on Your Canadian Business Taxes: Lessons from a $3.2 Million Giant Bluefin Tuna and Japan’s “Tuna King”
On January 5, 2026, the global culinary world watched wide-eyed…
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Does Your Job Require You to Buy Luxury Goods? And, Can You Deduct Those Luxury Goods on Your Taxes? The Case of Samotus v The King
Introduction: Employee Deducts Expenses of Luxury Items for Work In…
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When Can Businesses Deduct Interest Payments? A Primer from a Canadian Tax Lawyer
The Income Tax Act has rules that allow the deduction…
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