When CRA reassesses and disallows deductions on rental property expenses — Blecha v. Canada
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What expenses can owners deduct from rental properties that produce no income?
In Blecha v The King, the Canada Revenue Agency disputed whether…
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How CRA conducts net worth audits and enforces gross negligence penalties against Canadian taxpayers
David J Rotfleisch dissects the case of a certified management…
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Can CRA require a taxpayer to prepare net worth audit schedules under the new section 231.1?
While the Canada Revenue Agency’s authority under section 231.1(1)(d) is…
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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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