Case Commentary: Osman v The King – GST/HST new housing rebate claim denied due to lack of intention to occupy property first
Canadian tax lawyer and accountant David J Rotfleisch explains the…
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Liberals are pushing ahead with a tax cut on some new homes. Here’s everything you need to know
Now that there’s a five per cent GST elimination for…
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Losses, expenses arising from transactions that are not ‘sufficiently commercial’ may be ineligible to reduce taxes
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How the CRA uses ‘nudge letters’ with online sellers to increase uptake of Canada’s VDP
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Case Analysis: Why a business must demonstrate actual business activities before applying for business tax deductions
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Tax Court Of Canada is not ‘slap-dash,’ nor tolerates sloppy examination for discovery
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Loss-trading transactions to avoid paying tax disallowed by Tax Court Of Canada (GAAR rule)
In April 2025, the Federal Court of Appeal (FCA) delivered…
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Case Commentary: Ayre v the King – Convoluted charitable gifts made through questionable financing transactions
Canadian tax lawyer and accountant David J Rotfleisch examines donative…
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Case Commentary: Onischuk v. The King – Tax Court rules cannot override CRA’s statutory requirements
A nil assessment is an objection exception because it is…
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Case Commentary: Uppal Estate v. the King upholds procedural fairness for Canadian taxpayers in tax litigation
The decision emphasizes the duty of the CRA in Tax…
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