Case Commentary: Paquet c. Le Roi – Reversing the Burden of Proof from the Taxpayer to Canada Revenue Agency (CRA)

Introduction: Disproving the Inclusion of Income by the CRA In this case, the taxpayers, Steve…

Published: June 26, 2024

Last Updated: June 26, 2024

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What Is the Standard of Review for Discretionary Decisions of the CRA Appealed to the Federal Courts? A Canadian Tax Lawyer Explains

Introdction The Canada Revenue Agency (“CRA”) is an administrative body and, as a result, it…

Published: June 18, 2024

Last Updated: June 18, 2024

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A Canadian Tax Lawyer’s Guide to Get Ready for Delayed Canadian Border Services Agency Assessment and Revenue Management (CARM 2)

Introduction The Canadian Border Services Agency Assessment and Revenue Management (“CARM”) is a multi-phase project…

Published: May 23, 2024

Last Updated: May 23, 2024

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A Canadian Tax Lawyer Explains the Increased Capital Gains Tax Inclusion Rate

Introduction On April 16th the Department of Finance released Budget 2024: Fairness for Every Generation…

Published: May 2, 2024

Last Updated: May 2, 2024

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Canadian Tax Lawyer Explains CRA’s Policy Positions for Canada’s New Property Flipping Rules

Introduction - The CRA’s Publishes its First Opinions on New House Flipping Rules In January…

Published: April 25, 2024

Last Updated: April 25, 2024

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TAX UPDATE: CRA Suspends 2023 Tax Returns for Bare Trusts: “Bare Trusts are Exempt from Trust Reporting Requirements for 2023,” says CRA

Introduction: Bare Trusts & T3 Trust Reporting Canadian income-tax law generally ignores a bare trustee,…

Published: April 16, 2024

Last Updated: April 24, 2024

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News Release Tax Facts 2024 Canadian Tax Lawyer David Rotfleisch

TORONTO, ON – April 4, 2024 – Canadian tax lawyer and chartered accountant David J Rotfleisch today…

Published: April 4, 2024

Last Updated: April 4, 2024

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