New Proposed Mandatory Tax Planning Reporting Obligations under the Canadian Income Tax Act: A Canadian Tax Lawyer’s Review

Introduction: The Ministry of Finance has Proposed New Mandatory Reporting Obligations for Taxpayers The OECD’s…

Published: September 9, 2022

Last Updated: April 24, 2024

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Barrs v The Queen: A Canadian Tax Lawyer’s Update on Taxpayer Relief Under s.220(3.1)

Federal Court of Appeal ruled that the CRA’s review officer’s failure to engage with the…

Published: September 6, 2022

Last Updated: September 6, 2022

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How Severance Pay is Taxed in Canada: Guidance from a Canadian Tax Lawyer

Severance pay may be taxed differently depending on how it’s structured A taxpayer may be…

Published: August 31, 2022

Last Updated: August 31, 2022

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A Canadian Tax Lawyer’s Guide to Alcohol Taxes and Duties

What Are the Alcohol Taxes and Duties? Canada has some of the highest alcohol taxes…

Published: August 19, 2022

Last Updated: August 18, 2022

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MNR v Zhao – Guidance from a Canadian Tax Lawyer on the Canada Revenue Agency’s Collection Action When There Are Reasonable Grounds for Delay

The Canada Revenue Agency filed an ex parte application to take collection action against Mr.…

Published: August 18, 2022

Last Updated: August 18, 2022

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A Canadian Tax Lawyer’s Guide to the Luxury Tax

Introduction to Luxury Tax Effective on September 1, 2022, the Select Luxury Items Tax Act…

Published: August 2, 2022

Last Updated: August 12, 2022

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A Canadian Tax Lawyer’s Updates on the Climate Action Incentive

Introduction to the Climate Action Incentive Residents of Alberta, Saskatchewan, Manitoba and Ontario have received…

Published: July 29, 2022

Last Updated: August 3, 2022

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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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