Case Commentary: Glencore v. Canada – How are commitment and break fees in M&A transactions taxed? Windfall or business income?
When the Supreme Court of Canada denied Glencore’s leave to…
Read More

Israel’s Anticipated, Pilot Voluntary Disclosures Program Gets A Rocky Start — And Lessons From Canada’s Voluntary Disclosure Program (VDP)
In August 2024, the Israeli Tax Authority announced that its…
Read More

When can the federal court quash abusive CRA decisions to assess taxes?
This article discusses 2024 case law in relation to the…
Read More

Opinion: The taxman is coming for our homes
Governments don't tax capital gains on people’s homes, but they…
Read More

Employees Beware: Upcoming legislation affecting capital gains will impact employee stock options
David J Rotfleisch explains how Department of Finance changes to…
Read More

Taxpayers Beware: CRA’s new tools for catching tax evasion, avoiding tax debt
As David J Rotfleisch explains, the most recent federal budget…
Read More

Why the John Tavares tax case means so much to pro athletes in Canada and the U.S.
“Tavares’s appeal represents a high-profile opportunity for the CRA to…
Read More

Guide to Canadian tax rules on benefits arising from use of corporate assets (e.g., money, trips, boats, cars, space trips, etc.)
What happens when business owners dip into their corporation's pockets…
Read More

What is the standard of review for discretionary decisions of the CRA appealed to the federal courts?
Canadian accountant and tax litigation lawyer David J Rotfleisch takes…
Read More

Case Commentary: Persaud v The King – When can you claim tax deductions (including medical bills) for dependants?
Tax residence is key, says Canadian tax accountant and lawyer…
Read More