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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The ‘Accelerated Investment Incentive’ is a Valuable Tax Rule, Acting as a Tax Deduction for Eligible Business Owners
Canada's Accelerated Investment Incentive Allows for Immediate CCA Deductions The…
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A Canadian Tax Lawyer’s Guide to Moving Expenses: Who Can Claim Moving Expenses? How Much Can Be Claimed? And other criteria
Introduction: Subsection 62(1) of the Income Tax Act, Moving Expenses…
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Case Commentary: Glencore v. Canada – How are Commitment Fees and Break Fees in M&A Transactions taxed? Windfall or Business Income?
Introduction - Commitment Fee and Break Fee in M&A transactions…
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5 Important Tax Deductions for Every Small Business in Canada
These business deductions are the only ones permitted in the…
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Richard T Mccullough v His Majesty the King: The Tax Court of Canada allows taxpayer’s travel expenses of getting to work denied by the CRA
CRA denied taxpayer’s deduction claim on travel expenses Under section…
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