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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Taxation of Free or Subsidized Travel Benefits for personal benefit of an employee or shareholder

If your company owns or leases an aircraft for business purposes and it makes a…

Published: March 5, 2020

Last Updated: March 17, 2020

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