Tax Return Filings on Death

Tax Returns and Other Canadian Tax Issues on Death - Canadian Tax lawyer Analysis &…

Published: March 9, 2020

Last Updated: October 21, 2022

Read More

Taxation of Employment Termination Payments

All amounts received as a consequence of termination of employment (job loss), even if received…

Published: March 9, 2020

Last Updated: April 17, 2020

Read More

Court Allowed Deduction of Child Salary

In the recent Tax Court of Canada income tax case of April v The Queen…

Published: March 9, 2020

Last Updated: April 17, 2020

Read More

Judicial review of a denial of a Voluntary Disclosure

The Federal Court – Trial Division conducted a judicial review of a denial of a…

Published: March 9, 2020

Last Updated: March 17, 2020

Read More

Taxpayer Relief (Fairness) Provisions

The Canada Revenue Agency (the Canadian income tax department) has changed the name of “Fairness”…

Published: March 9, 2020

Last Updated: March 17, 2020

Read More

CRA recognizes four tests for the determination of the nature of the work relationship

Businesses often want to retain independent contractors instead of hiring employees to avoid payroll taxes.…

Published: March 9, 2020

Last Updated: April 13, 2020

Read More

Medical Expense Credit for Travel

The Income Tax Act (ITA) allows individuals to claim a medical expense tax credit in…

Published: March 9, 2020

Last Updated: April 17, 2020

Read More

Tax Attribution Anti-Avoidance Rules

The Tax Attribution Anti-Avoidance Rules: Back-to-Back Loans and Transfers, Guarantees, and Artificial Transactions—A Canadian Tax…

Published: March 9, 2020

Last Updated: March 17, 2020

Read More

TFSA Non-Residence Contribution Tax Cancellation – A Toronto Tax Lawyer Analysis

Introduction – TFSA and Saving for Retirement For Canadians who are planning their retirement by…

Published: March 9, 2020

Last Updated: March 17, 2020

Read More