Chad v the King – Losses, expenses arising from transactions that are not ‘sufficiently commercial’ may be ineligible to reduce your income tax
INTRODUCTION: Businesses using artificial tax plans without considering business realities…
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Case Commentary: Ayre v The King, 2025 TCC 41 – Convoluted Charitable Gifts made through Questionable Financing Transactions (‘Donative Intent’ Under Section 118.1 of the Tax Act)
Introduction: Reassessments for Charitable Gifts Ayre v The King 2025…
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Proposed First Home Savings Account – Canadian Income Tax – Toronto Tax Lawyer Guide
Overview – Proposed First Home Savings Account During the 2021…
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Charitable Donations & the Burden of Proof – Toronto Tax Analysis
Charitable Donations and the Burden of Proof - Eisbrenner et…
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Donation Tax Shelter, Roher v. the Queen
Introduction – Buy Low, Sell High Donation Arrangement and the…
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Tax Shelters General Info
The last quarter of the year is when many taxpayers…
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Tax Shelter Information
Tax shelters Tax shelters are transactions structured in such a…
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Tax Shelter Investments
Canadian income tax shelters are always being sold for the…
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Tax Shelter ID Number
The Federal Court of Appeal just allowed the appeal by…
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Charitable donations through leveraged donation programs
The Canada Revenue Agency (the Canadian income tax department) issued…
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