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

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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

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What Small Businesses Need to Know About Canadian Taxes: A Checklist

For Canadian taxpayers looking to setup a small business the issue of taxes can be…

Published: November 17, 2023

Last Updated: November 17, 2023

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A Toronto Tax Lawyer’s Guide for Toronto Vacant Home Tax (VHT)

Introduction: Toronto Vacant Home Tax (VHT) As of 2022, owners of residential properties in Toronto…

Published: November 8, 2023

Last Updated: November 8, 2023

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A Canadian Tax Lawyer’s Guide for Registered Charities in Canada: Non-resident Withholding Tax

Introduction: Registered Charities in Canada A registered charity in Canada is exempt from tax on…

Published: October 30, 2023

Last Updated: October 30, 2023

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Canadian Taxpayers, Beware: The CRA Gets Away with Defective Pleadings During Tax Litigation

Introduction: Canada v. Preston, 2023 FCA 178 For the most part, in Canadian tax disputes,…

Published: October 24, 2023

Last Updated: October 24, 2023

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How not to Screw up Applying for an Extension of Time when Filing a Notice of Objection to a Re-assessment by CRA: DiPierdomenico v. The King

Introduction: Extension of Time Applications The Canada Revenue Agency regularly assesses or reassesses taxpayers and…

Published: October 19, 2023

Last Updated: October 19, 2023

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Are “Hybrid Sales” of Private Businesses Still a Viable Tax Planning Tool for Business Owners? A Case Comment on Foix v His Majesty the King, 2023 FCA 38

Introduction – The Mechanisms Available for the Sale of a Private Business Broadly, the sale…

Published: October 12, 2023

Last Updated: October 20, 2023

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A Canadian Tax Lawyer’s Guide to the In-Trust-For (ITF) Account

Introduction: In-Trust-For (ITF) Account An In-Trust-For (ITF) account, also commonly referred to as an In-Trust…

Published: October 10, 2023

Last Updated: October 10, 2023

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