Cross-Border Tax: How Trump’s ‘One Big Beautiful Bill’ (OBBB) will Affect Canadians with American Income, Investments, Business Operations

Introduction: Understanding the U.S. One Big Beautiful Bill for Canadians The U.S. recently enacted the…

Published: September 18, 2025

Last Updated: September 18, 2025

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Does Your Job Require You to Buy Luxury Goods? And, Can You Deduct Those Luxury Goods on Your Taxes? The Case of Samotus v The King

Introduction: Employee Deducts Expenses of Luxury Items for Work In Samotus v. The King, 2025…

Published: September 10, 2025

Last Updated: September 10, 2025

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Canadian Tax Trap: Section 160 Leads to Derivative Tax Liability for 50-50 Shareholders Who Receive Dividends from a Tax-Debtor Corporation: McCague v The King, 2025 TCC 59

Introduction – Derivative Tax Liability under Section 160 of Canada’s Income Tax Act & Dividends…

Published: August 19, 2025

Last Updated: August 19, 2025

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A Canadian Tax Lawyer’s Tax Guide For ‘Digital Nomads’ Moving to Canada: What You Need to Know About Canada’s Tax System

Introduction: Who is a Digital Nomad? A digital nomad is someone who earns income through…

Published: August 19, 2025

Last Updated: August 19, 2025

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A Canadian Tax Lawyer’s Case Commentary on Magren Holdings Ltd. v Canada, 2024 FCA 202: The Application of General Anti-Avoidance Rule (GAAR) on Capital Dividends

What is the General Anti-Avoidance Rule (GAAR) in the Canadian Income Tax Act? The General…

Published: August 6, 2025

Last Updated: August 6, 2025

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Blecha v the King – What Expenses Can Owners Deduct from Rental Properties That Produce No Income?

Introduction: CRA's Reassessments Related to Deductibility of Expenses for a Rental Property   Blecha v…

Published: July 31, 2025

Last Updated: July 31, 2025

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The CRA issues a new ‘Income Tax Folio’ on How Shareholder Loans and Debts are Treated

Income Tax Folio S3-F1-C1 Shareholder Loans and Debts replaces and cancels Interpretation Bulletin IT-119R4 In…

Published: July 28, 2025

Last Updated: August 18, 2025

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When Can Businesses Deduct Interest Payments? A Primer from a Canadian Tax Lawyer

The Income Tax Act has rules that allow the deduction of interest in specific situations.…

Published: July 25, 2025

Last Updated: July 25, 2025

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