Cross Border Transactions Transfer Pricing

Canadian businesses with cross border transactions must establish a detailed transfer pricing plan supported by…

Published: March 5, 2020

Last Updated: October 21, 2022

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Employer reimbursement of the cost of a PDA

Start-up losses The Canada Revenue Agency (the Canadian income tax department) issued a technical interpretation…

Published: March 5, 2020

Last Updated: March 17, 2020

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The merger of an existing operating corporation with a shell corporation

The merger of an existing operating corporation with a shell corporation is sometimes undertaken solely…

Published: March 5, 2020

Last Updated: March 17, 2020

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Self employed may be able to deduct moving expenses

If you are self employed and work out of your home and move to a…

Published: March 5, 2020

Last Updated: June 11, 2021

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CRA can claim dividend from shareholder under section 160 ITA

If a corporation has unpaid corporate income taxes, and a dividend was paid, then the…

Published: March 5, 2020

Last Updated: April 17, 2020

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CRA Jeopardy or Collection Orders – Toronto Tax Lawyer Comment

If a taxpayer disagrees with an income tax assessment from the Canada Revenue Agency (“CRA”)…

Published: March 5, 2020

Last Updated: March 17, 2020

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Canadian Lawyers Don’t Have to Respond to CRA Demands For Records

Supreme Court of Canada Rules that Restriction on Solicitor-Client privilege in Income Tax Act Unconstitutional…

Published: March 5, 2020

Last Updated: October 25, 2021

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Canadian Transfer Pricing Documentation Required

In most, if not all, cases transfer pricing documentation prepared for the requirements in other…

Published: March 5, 2020

Last Updated: April 10, 2020

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CRA Third Party Demand

CRA (the Canadian income tax department) has the right to serve third party demands, without…

Published: March 5, 2020

Last Updated: April 17, 2020

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