Double Derivative Tax Liability: How Does Derivate Tax Liability under Section 160 Interact with Derivative Tax Liability of a Director under Section 227.1? Colitto v The Queen (2019 TCC 88) – A Canadian Tax Lawyer’s Analysis

Introduction: Inheriting the Tax Liability of Another Taxpayer Canada’s Income Tax Act contains several rules allowing the…

Published: March 9, 2020

Last Updated: October 8, 2020

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Documents To Claim Abil

If CRA (the Canadian Income Tax Department) has challenged any Canadian income tax returns that…

Published: March 9, 2020

Last Updated: March 17, 2020

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Canadian Tax Lawyer Year End Investment Income Tax Planning Tips

Top 2016 Year End Income Tax Planning Tips by Canadian Tax Lawyer Part 4 This…

Published: March 9, 2020

Last Updated: October 25, 2021

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Capital Gains on Death

There is a deemed disposition of all capital assets on death of a Canadian taxpayer,…

Published: March 9, 2020

Last Updated: April 16, 2020

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Subsection 55(2): The New “Purpose” Test – A Canadian Tax Lawyer’s Analysis

Taxation of inter-corporate dividends has been expanded by amendments to Subsection 55(2) of the Income…

Published: March 9, 2020

Last Updated: March 17, 2020

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Have you been charged interest or penalties for late tax payments?

If you have been charged interest or penalties for late tax payments caused by reasons…

Published: March 9, 2020

Last Updated: October 21, 2022

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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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