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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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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