Case Comment: Uppal Estate v. The King, 2024-816(IT)G upholds procedural fairness for Canadian taxpayers in tax litigation with the CRA, Tax Court

Introduction - Striking Tax Court Pleadings The Tax Court of Canada’s decision in Uppal Estate…

Published: March 11, 2025

Last Updated: March 11, 2025

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How to Leverage the Tax Benefits of Canadian-Controlled Private Corporation (CCPC) Structure for Emerging, High-Growth Companies

A company that qualifies as a Canadian-Controlled Private Corporation (CCPC) under the Income Tax Act…

Published: February 26, 2025

Last Updated: February 26, 2025

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The ‘Accelerated Investment Incentive’ is a Valuable Tax Rule, Acting as a Tax Deduction for Eligible Business Owners

Canada's Accelerated Investment Incentive Allows for Immediate CCA Deductions The Accelerated Investment Incentive in Canada…

Published: February 26, 2025

Last Updated: February 26, 2025

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A Canadian Tax Lawyer’s Guide to Moving Expenses: Who Can Claim Moving Expenses? How Much Can Be Claimed? And other criteria

Introduction: Subsection 62(1) of the Income Tax Act, Moving Expenses May be Deducted in Computing…

Published: February 25, 2025

Last Updated: February 25, 2025

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Canada Revenue Agency (CRA’s) Administration of Proposed Capital Gains Taxation Changes: An Update

CRA Challenged in Court on the Proposed Capital Gain Inclusion Rate Legal challenges against the…

Published: February 6, 2025

Last Updated: February 6, 2025

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Automatic Tax Filing for Canadian Taxpayers, Called SimpleFile, Coming in Spring 2025: Update from an Expert Canadian Tax Lawyer

The Canadian federal government is moving forward with plans to make automatic tax filing more…

Published: February 4, 2025

Last Updated: February 4, 2025

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Income Tax Deductions from Short-term Rental Income: Disallowed Tax Deduction Changes

Starting in 2024, changes to the income tax rules disallow deductions for expenses related to…

Published: January 30, 2025

Last Updated: January 30, 2025

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2024 Tax Alert: CRA Implements Capital Gains Tax Increase Despite Stalled Legislation – The Unique Tax Challenges for Employee Stock Options & Payroll Tax

Background: The Failed Capital Gains Hike & The CRA’s Decision to Enforce Back in April…

Published: January 30, 2025

Last Updated: January 30, 2025

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Special Income Tax Rules In Canada Series Part III: Other Situations Exempt From Income Tax – Some Employment-Income, Strike Pay For Union Workers, And Employment Income From An Employer On A Reserve

Introduction: Tax Treatment of Employment-Related Settlements and Monetary Awards, Strike Pay for Union Workers, And…

Published: January 28, 2025

Last Updated: January 28, 2025

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