Withholding Tax for Non Residents

The Canadian income tax regime differs for resident taxpayers and non-resident taxpayers in Canada. While…

Published: April 16, 2020

Last Updated: October 21, 2022

Read More

Deduction on the Advice of a Physician

The Tax Court of Canada held in a recent case that part of the cost…

Published: April 16, 2020

Last Updated: May 21, 2020

Read More

CRA had Priority Over the Interest of a Secured Creditor

In the recent Federal Court Trial Division case of MNR v. HSBC BANK OF CANADA…

Published: April 16, 2020

Last Updated: January 12, 2022

Read More

Tax Evasion Penalties can be Applied for Unreported Income

In the case of Boucher v. The Queen, 2004 FCA 47, the Federal Court of…

Published: April 16, 2020

Last Updated: May 21, 2020

Read More

Recaptured Capital Cost Allowance

In the case of GUSTAVE MERCURE ESTATE, the Tax Court of Canada held that recaptured…

Published: April 16, 2020

Last Updated: May 21, 2020

Read More

Juliar Case & Tax Principle Of Rectification

The Ontario Court of Appeal has confirmed in the Juliar case that the principle of…

Published: April 16, 2020

Last Updated: May 21, 2020

Read More

Sarmadi v. Canada — Credibility in Tax Law Cases

Sarmadi v. Canada — Credibility in Tax Law Cases — A Canadian Tax Lawyer Analysis…

Published: April 16, 2020

Last Updated: May 21, 2020

Read More

Foreign Tax Credits: Section 126 of the Income Tax

Introduction: Why Provide a Foreign Tax Credit? Canada taxes its residents on their worldwide income;…

Published: April 16, 2020

Last Updated: April 26, 2021

Read More

Conviction For Non Filling Tax Returns

Conviction for non-filing of Canadian income tax returns   In the B.C. Provincial Court case…

Published: April 16, 2020

Last Updated: January 20, 2022

Read More