Canadian Tax Lawyer Analysis of Gurpal Saini v. Her Majesty the Queen: Challenging the Net-Worth Method of Assessment

Introduction: The Net-Worth Method of Assessment One of the most fundamental rules of the Income…

Published: April 30, 2020

Last Updated: October 25, 2021

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Equity Deadline and when the CRA is at Fault

Introduction – Fairness and when CRA is at fault As a complex and massive administrative…

Published: April 30, 2020

Last Updated: October 25, 2021

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Donation Tax Shelter, Roher v. the Queen

Introduction – Buy Low, Sell High Donation Arrangement and the Issue of Roher v the…

Published: April 28, 2020

Last Updated: May 20, 2020

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Canada-Israel Income Tax Convention & the Making of Aliyah from Canada to Israel – Canadian Tax Lawyer Analysis

Introduction - What is Aliyah? Aliyah is the emigration of the Jewish people and their…

Published: April 28, 2020

Last Updated: October 25, 2021

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Determining the Residence of a Corporation for Tax Purposes – A Canadian Tax Lawyer’s Guide

Taxation Differences between a Resident and Non-Resident Corporation of Canada Corporations resident in Canada are…

Published: April 20, 2020

Last Updated: May 20, 2020

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GST/HST Gross Negligence Penalties – Canadian Tax Penalties – Toronto Tax Lawyer Guide

Introduction – GST/HST Gross Negligence Penalties Businesses which provide goods and services in exchange for…

Published: April 20, 2020

Last Updated: August 20, 2021

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Canada’s Auditor General Slams the Canada Revenue Agency for Unfair Treatment of Taxpayers

Introduction – Auditor General’s Report on CRA Tax Compliance Activities On September 18, 2018, the…

Published: April 20, 2020

Last Updated: October 25, 2021

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The Case of Muir v Queen – A Canadian Tax Lawyer’s Perspective

Section 160 of the Income Tax Act The Tax Court of Canada very recently decided a case…

Published: April 20, 2020

Last Updated: January 13, 2022

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Tax Residence in Canada: Part-Year Residence – A Canadian Tax Lawyer’s Analysis

Introduction – The Significance of Tax Residence Your status as a tax resident determines the…

Published: April 20, 2020

Last Updated: November 11, 2020

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