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

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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

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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

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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

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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

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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

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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

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Scientific Research and Experimental Development Tax Credit for Medical Professionals – a Toronto Lawyer Analysis

Introduction – SR & ED Tax Credit The Scientific Research and Experimental Development (SR &…

Published: March 9, 2020

Last Updated: March 17, 2020

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CRA Update to CRA Tax Collections Information Circular IC98-1R6

CRA updated its tax collections information for taxpayers, IC98-1R6, which is the sixth revision of this Information…

Published: March 9, 2020

Last Updated: March 17, 2020

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