A Canadian Tax Lawyers Guide to the Taxation of Poker Winnings: Duhamel c. Canada, [2022] A.C.I. no 49: A Case Comment

Background: Jonathan Duhamel’s Poker Winnings and Canadian Taxation In 2010, Jonathan Duhamel won the most…

Published: July 26, 2022

Last Updated: July 26, 2022

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A Canadian Tax Lawyer’s Guide to Deemed Dispositions

What Is Deemed Disposition? Subsection 248(1) of the Income Tax Act defines “disposition” as “any…

Published: July 25, 2022

Last Updated: September 5, 2023

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Keeping Records of Crypto Currency: A Canadian Tax Lawyer’s Guide

The Canada Revenue Agency (CRA) has identified that cryptocurrency such as Bitcoin, Ethereum, Solona, and…

Published: July 14, 2022

Last Updated: October 28, 2022

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Tax Pipeline Planning: A Canadian Tax Lawyers Guide

Background Tax Pipeline Planning A “pipeline plan” or “pipeline planning” are terms expert Canadian tax…

Published: July 12, 2022

Last Updated: July 14, 2022

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Canadian Tax Treatment of Roth Individual Retirement Arrangement (Roth IRA)

Introduction To Roth IRA A Roth Individual Retirement Arrangement (“Roth IRA”) is an individual retirement…

Published: July 6, 2022

Last Updated: July 6, 2022

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The Queen v Paletta – Guidance from a Canadian Tax Lawyer regarding the legal test for business income

Tax Court of Canada ruled Taxpayer’s trading activities designed to avoid tax constituted a business…

Published: June 30, 2022

Last Updated: October 28, 2022

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A Canadian Tax Lawyer’s Guide to Section 85 Late Filed Election

Introduction to Section 85 and Late Filed Election A transfer of property is a taxable…

Published: June 27, 2022

Last Updated: October 28, 2022

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A Toronto Tax Lawyer’s Guide to Basic Personal Amount Tax Credit

The Basic Personal Amount (BPA) is a non-refundable tax credit that can be claimed by…

Published: June 13, 2022

Last Updated: June 13, 2022

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A Canadian Tax Lawyer’s Guide to Ontario Foreign Homebuyer Tax

The Ontario Foreign Homebuyer Tax is a one-time 20% province-wide tax on non-resident homebuyers. Officially…

Published: May 30, 2022

Last Updated: May 27, 2022

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