New Reporting Rules on Tax Treatment of Severance Settlements; update from Canadian tax lawyer

Introduction: The Surrogatum Principle The Canada Revenue Agency (“CRA”) has long adhered to the Surrogatum…

Published: January 16, 2024

Last Updated: January 16, 2024

Read More

Made a Mistake on Your Tax Return? Here’s How to Change Your Canadian Tax Return Through the Tax Objections Process

Introduction: The Canadian Tax-Objections Process Subsection 165(1) of Canada’s Income Tax Act gives every taxpayer…

Published: January 11, 2024

Last Updated: January 11, 2024

Read More

Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement Part III: International Tax Reform and Digital Services Tax

Introduction: Updates On International Tax Policies On November 21, 2023, the Government of Canada released…

Published: December 18, 2023

Last Updated: December 18, 2023

Read More

When Is it Worth Challenging the CRA’s Defective Tax-Court Pleadings? Reconciling the Federal Court of Appeal’s decisions in Preston and Adboss

Lessons for Canadian Taxpayers in Tax Litigation Introduction: The Canada Revenue Agency’s Right to Make…

Published: December 14, 2023

Last Updated: December 6, 2023

Read More

Canadian Tax Lawyer Decodes 2023 Fall Economic Statement – Part II: A Challenge to Build a Competitive Economy

Introduction: A Challenge to Build A Competitive Economy On November 21, 2023, the government of…

Published: December 12, 2023

Last Updated: December 12, 2023

Read More

Canadian Tax Lawyer Decodes The 2023 Fall Economic Statement – Part I: Canadian Housing Action Plan

Introduction: Decoding the 2023 Fall Economic Statement On November 21, 2023, the government of Canada…

Published: December 11, 2023

Last Updated: December 7, 2023

Read More

When Can a Non-Profit Organization Turn a Profit? The “Profit-Purpose” Test for Non-Profit Organizations’ Tax-Exempt Status Under the Canadian Income Tax Act

Introduction – Tax Exemption for Non-Profit Organizations Under Paragraph 149(1)(l) of the Income Tax Act…

Published: December 8, 2023

Last Updated: December 6, 2023

Read More

Tax complexities in dealing with the death of a spouse: ODSP and Child Benefits – O’Brien v. The King

O'Brien v. The King, 2023, is a recent Tax Court of Canada (“Tax Court”) case…

Published: December 6, 2023

Last Updated: December 6, 2023

Read More

Taxpayers must articulate reasons for not responding to questions in motions in Tax Court – Richard Quigley v The King: Powers of CRA Series

Discovery is part of the process in most litigation including in appearing before the Tax…

Published: November 17, 2023

Last Updated: November 17, 2023

Read More