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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Crystallizing the Lifetime Capital Gains Exemption – A Toronto Tax Lawyer Analysis

Introduction - What is the Lifetime Capital Gains Exemption? The lifetime capital gains exemption allows…

Published: April 20, 2020

Last Updated: March 1, 2022

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Friedman v MNR: A Canadian Tax Lawyer’s Perspective on the CRA’s Investigative Powers

The Conflict between the CRA’s Civil Audits and the Canadian Charter in the Case of…

Published: April 20, 2020

Last Updated: May 20, 2020

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Capital-Gains Implications of Gifts & Other Non-Arm’s-Length Transactions Deviating from Market Value: Subsection 69(1) of Canada’s Income Tax Act – A Canadian Tax Lawyer’s Analysis

Introduction – Taxation of Capital Gains in Canada Generally, when a taxpayer disposes of a…

Published: April 20, 2020

Last Updated: October 25, 2021

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Gifting Property to Your Spouse or Common Law Partner Does not Save You Taxes – Making an Election May Lend a Hand – A Canadian Tax Lawyer Analysis

Transfer of Property between Spouses is a Taxable Event –Introduction This article is part two…

Published: April 20, 2020

Last Updated: May 28, 2020

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