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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Registered Educational Savings Plans & Grants

RESP Changes RESP’s have been targeted in the last several budgets, with the result that…

Published: March 6, 2020

Last Updated: April 17, 2020

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A Canadian Tax Lawyer’s Perspective on Losses and Loss Determinations

Tax Loss Determinations When a taxpayer receives an assessment or reassessment where the losses assessed…

Published: March 6, 2020

Last Updated: October 25, 2021

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Tax Deductions for Home Business

For a home based corporation to write off rent related expenses you have to charge…

Published: March 6, 2020

Last Updated: March 17, 2020

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Canadian Tax Lawyer Year End Small Business Income Tax Planning Tips

Top 2016 Year End Income Tax Planning Tips by Canadian Tax Lawyer Part 5 Part…

Published: March 6, 2020

Last Updated: October 25, 2021

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Gaar Applied To Deny Rollover

GAAR applied to deny partnership asset rollover In Ceco Operations Ltd. (2006 TCC 256), the…

Published: March 6, 2020

Last Updated: April 17, 2020

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Safe Income on Hand – Paying Tax Free Inter-Corporate Dividends – A Toronto Tax Lawyer Analysis

Introduction – Tax Free Inter-Corporate Dividends Under Canadian tax law, corporations are able to issue…

Published: March 6, 2020

Last Updated: April 6, 2020

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