Case Commentary: When Can Directors, Employees, Independent Contractors Claim the Small Business Deduction? – Astro Consulting Inc. v R.

Introduction – Director’s corporation claiming small business deduction In August 2024, the Supreme Court of…

Published: October 15, 2024

Last Updated: October 10, 2024

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Case Commentary: The Supreme Court denies income tax exemption to conscientious objectors of abortion (Norejko v. the King)

Introduction – A taxpayer sought an exemption from paying income tax due to abortion law…

Published: October 10, 2024

Last Updated: October 10, 2024

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Complaints continue from Canadian Taxpayers about excessive CRA wait times – despite $400 million boost in funding – are spurring a new probe from the Auditor General

More than six years after warning of excessive waiting times and frequently unreliable answers from…

Published: October 10, 2024

Last Updated: October 8, 2024

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How to Determine the Place of Employment for a Remote Worker: Here are CRA’s Rules

Remote Work is Still Widespread Across Canada As many employees and employees realize the potential…

Published: October 8, 2024

Last Updated: October 8, 2024

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When Can the Federal Court Quash Abusive CRA Decisions to Assess Taxes: A Canadian Tax Lawyer Examines and Explains New 2024 Case Law

Introduction: Challenging CRA Decisions The Canada Revenue Agency (CRA), responsible for administering tax and related…

Published: October 1, 2024

Last Updated: October 1, 2024

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CRA reaffirms withholding taxes for non-resident contractors under Regulation 105 and its recent update: A Canadian tax lawyer explains the tax rules

Payments made to non-residents for services performed in Canada can carry significant tax consequences for…

Published: September 30, 2024

Last Updated: September 30, 2024

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How to Successfully Leverage Employee Ownership Trusts (EOTs) for Business Succession Planning

Introduction: EOTs Are A New Method For Business Owners To Pass Ownership To Employees Employee…

Published: September 12, 2024

Last Updated: October 7, 2024

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Employees Beware: Upcoming Legislation Affecting Capital Gains Will Impact Employee Stock Options

Introduction: What Are Employee Stock Options Employee stock options are a benefit offered by companies…

Published: September 5, 2024

Last Updated: September 3, 2024

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How to Navigate IRS Form W-8BEN-E for Canadian Businesses with American Suppliers

Introduction-Form W-8BEN-E: a common request by American suppliers from Canadian businesses The US has always…

Published: September 3, 2024

Last Updated: September 3, 2024

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