Payment Of GST by Purchaser

In Airport Auto (2003 GTC 899-105), CRA (the Canadian Income Tax Agency) attempted to force…

Published: March 5, 2020

Last Updated: November 19, 2021

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Advantages of Incorporation – Canadian Tax Lawyer Comments

Introduction There are both tax and non-tax reasons for considering the corporate form of business…

Published: March 5, 2020

Last Updated: October 21, 2022

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Canada (National Revenue) v Atlas Tube Canada ULC – CRA Ability to Compel Confidential Reports-Canadian Tax Lawyer’s Analysis and Comments

Introduction: CRA has the power to compel disclosure of confidential reports In Canada (National Revenue)…

Published: March 5, 2020

Last Updated: October 25, 2021

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Tax structured Last Will

A tax structured last will and testament minimizes taxes owing on death of the testator.

Published: March 5, 2020

Last Updated: March 17, 2020

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Graduated Rate Estates – Testamentary Planning – Toronto Estate and Tax Lawyer Analysis

What is a Testamentary Trust or Estate? A testamentary trust is a trust that arose…

Published: March 5, 2020

Last Updated: October 21, 2022

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Deductibility of Legal or Accounting Fees to Challenge an Income Tax Assessment

Legal or accounting fees incurred to challenge a Canadian income tax assessment are a deductible…

Published: March 5, 2020

Last Updated: March 17, 2020

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Donating an interest in a personal residence to a charity?

Individuals with grown children who own their own homes or with no children should consider…

Published: March 5, 2020

Last Updated: April 17, 2020

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Business Income-Tax Deductions for Life-Insurance Premiums – A Canadian Tax Lawyer’s Analysis

Introduction: Business Deductions for Life-Insurance Costs When computing taxable income, a taxpayer may deduct business…

Published: March 5, 2020

Last Updated: October 25, 2021

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Charitable Tax Receipts

As of Jan 1, 2005, charitable tax receipts issued by registered Canadian charitable organizations under…

Published: March 5, 2020

Last Updated: April 17, 2020

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