Excess Capital Dividends and the Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer’s Guide to Prevent Capital Dividend Account Pitfalls in Tax Planning
Overview: Capital Dividend Account Errors and Dividend Tax Planning Risk…
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When Late Filing Penalties Apply under Subsection 162(7) plus Your Track Record of Respecting CRA Filing Deadlines – Laurie v. The King (2025 TCC 130)
Foreign Property Reporting and the CRA’s Approach to T1135 Penalties…
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Choptiany et. al. v The King, 2022 TCC 112: The Tax Court of Canada Issues Scathing Rebuke of CRA’s “Outrageously Misleading and Inappropriate” Litigation Tactics in Tax Dispute Involving Gross-Negligence Penalties
Introduction: The Canada Revenue Agency’s Overzealous Use of Gross-Negligence Penalties Gross-negligence…
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Tax Court Won’t Uphold Gross-Negligence Penalties: Taxpayer Not Aware of Accountant Errors
Introduction: The Canada Revenue Agency’s Hair-Trigger Use of Gross-Negligence Penalties  Gross-negligence…
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