Taxation of Partnerships per Subsection 96(1) of the Income Tax Act

Taxation of Partnerships Under Subsection 96(1) of the Income Tax Act – A Canadian Tax…

Published: September 23, 2020

Last Updated: September 23, 2020

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Tax Audits and Penal or Criminal Investigations

B.T. Céramiques inc., et al. v. Québec Revenue Agency - Tax Audits and Penal or…

Published: September 23, 2020

Last Updated: January 22, 2022

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A Guide to Adventure or Concern in Nature of Trade

Adventure or Concern in the Nature of Trade – A Canadian Tax Lawyer’s Guide Introduction…

Published: September 16, 2020

Last Updated: June 11, 2021

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Transferring Foreign Pension to RRSP: A Canadian Tax Lawyer Analysis

Transferring a Foreign Pension to Your Registered Retirement Savings Plan (RRSP): Tax Rollover under Paragraph…

Published: September 14, 2020

Last Updated: September 13, 2021

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Canadian Tax Lawyer Analysis of a GAAR Case

Rogers Enterprises (2015) Inc. v The Queen – Canadian tax lawyer’s analysis on the General…

Published: September 14, 2020

Last Updated: September 28, 2020

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Foreign Pension Income Taxation – A Canadian Tax Lawyer Analysis

Many immigrants had a career before they moved to Canada and they might be eligible…

Published: September 8, 2020

Last Updated: September 8, 2020

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Taxation for Capital Gains & Capital-Gains Reserve for Future Proceeds

Capital-Gains Tax Planning: Capital-Gains Reserve for Future Amounts Receivable under Subsection 40(1) of Canada’s Income…

Published: September 1, 2020

Last Updated: October 8, 2020

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When Taxpayer’s CRA Accounts are Breached in Cyberattacks

What Happens to Taxpayers When their Canada Revenue Agency (CRA) Accounts are Breached in Cyberattacks? - A Canadian Tax Lawyer Analysis  Introduction…

Published: August 28, 2020

Last Updated: August 31, 2020

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Partnership Specified Members – A Canadian Tax Lawyer’s Guide

A Canadian Tax Lawyer’s Guidelines to Specified Members of Partnerships What is a Partnership Specified…

Published: August 26, 2020

Last Updated: December 30, 2020

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