Income Splitting through Tax Payments

Earn more Than your Spouse? If you earn more than your spouse, one way to…

Published: March 9, 2020

Last Updated: March 17, 2020

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Back-to-Back (B2B) Loans – Withholding Tax Rates on Interest, Rents, and Royalties

Introduction – Non-Resident Withholding Tax For individuals or corporations that are not tax residents in…

Published: March 9, 2020

Last Updated: October 25, 2021

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Central Springs Limited – Limitations on CRA Collections Abilities

Central Springs Limited et al v. The Queen – Limitations on CRA Collections Abilities –…

Published: March 9, 2020

Last Updated: March 17, 2020

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Self Employed Tax Return Filing Deadline

Taxpayers who report self employment income have to file their personal T1 Canadian income tax…

Published: March 9, 2020

Last Updated: April 16, 2020

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Tax Treatment Of Independent Contractor

The Canadian income tax treatment of options issued to an independent contractor differs from those…

Published: March 9, 2020

Last Updated: April 17, 2020

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CRA review by the Auditor General of Canada – Canadian Tax Lawyer Analysis

CRA review by the Auditor General of Canada expert Canadian tax lawyers commentary In Part…

Published: March 6, 2020

Last Updated: March 17, 2020

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Daley v. Canada (Attorney General) Toronto Tax Lawyer Case Comment Part 1

Daley v. Canada (Attorney General) – 2016 FC 1154 – Judicial Review of Privacy Commissioner…

Published: March 6, 2020

Last Updated: April 16, 2020

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Failure to Remit Payroll Withholdings – Canadian Payroll Tax Obligations – Toronto Tax Lawyer Guide

Introduction – Payroll Tax Remittance Obligations Canadian employers that pay salaries, wages, or most other…

Published: March 6, 2020

Last Updated: March 17, 2020

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Employee Profit Sharing Plans

An Employees Profit Sharing Plan (“E.P.S.P.”) is a trust that allows an employer to share…

Published: March 6, 2020

Last Updated: June 11, 2021

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