Case Commentary: HMK v. Quebecor Inc – Federal Court Of Appeal rejects GAAR challenge to using strategy of business losses
The FCA decision reaffirmed that tax efficiency alone does not…
Read More

How to deduct “loss leaders,” other outrageous promotional expenses on your Canadian business taxes
What Canadian tax rules apply to the deductibility of promotional…
Read More

Missing a CRA notice is not an excuse: Tax Court reinforces strict deadlines to GST objections
The Tax Court of Canada’s decision in Ng v. The…
Read More

When CRA reassesses you beyond the normal period for tax shelters for charitable donations
Canadian tax lawyer and accountant David J Rotfleisch explains how…
Read More

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize ‘Treaty Shopping’ And Lessons For Canadian Multinational Corporations
For Canadian businesses with international operations, this case highlights how…
Read More

Agreements must be in writing: Hutchings v. the King, a case of Covid-19 rent subsidies
Paper, not promises, matter when it comes to government subsidies…
Read More

Couture v Canada (Revenue Agency) — How not to conduct a judicial review
Federal Court applications for judicial review must include essential or…
Read More

When Canadian taxpayers have severe emotional trauma, documentation is key to taxpayer relief requests
The 2025 judicial review of Bifano v Attorney General (2019)…
Read More

Case Commentary: Schwarz v. HMK – You must appeal within the deadline for tax reassessments
The Tax Court of Canada cannot forgive tax debt. Its…
Read More

Case Commentary: Charlebois v. The King – How NOT to apply for GST/HST rebate for owner-built homes
No rebate for an owner who did not build a…
Read More