A Canadian Tax Lawyer’s Introduction to Business Income vs. Capital Gains

The tax treatment of income varies dependent on the type of income. To file tax…

Published: April 14, 2020

Last Updated: October 25, 2021

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Canada Revenue Agency’s Aggressive Audit Campaign Against TFSAs Carrying On A Business

When Tax-Free Savings Accounts Are No Longer Tax Free: The Canada Revenue Agency’s Aggressive Audit…

Published: April 14, 2020

Last Updated: October 25, 2021

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Tax Court Order for Particulars

Lancan Investments Inc v The Queen_ (2015 TCC 27) was the latest battleground in the…

Published: April 14, 2020

Last Updated: April 16, 2020

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Employers are Required to Deduct and Remit Canadian Income Taxes from their Employees

Employers are required to deduct and remit Canadian income taxes (as well as Canada Pension…

Published: April 14, 2020

Last Updated: April 14, 2020

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Can the CRA Pursue the Beneficiary of Your Life Insurance Under Section 160 of the Income Tax Act? A Canadian Tax Lawyer’s Analysis

Introduction: Derivative Tax Liability & Life-Insurance Beneficiaries Section 160 of the Income Tax Act broadens…

Published: April 14, 2020

Last Updated: April 14, 2020

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Tax Inquiry for Penalty has Charter Protection

The Supreme Court of Canada held in the Jarvis decision that where the purpose of…

Published: April 14, 2020

Last Updated: May 28, 2020

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Non-Profit Corporate Tax Returns

Corporate Tax Returns: Incorporated non-profit organizations After a year of grace, commencing April 1, 2008,…

Published: April 14, 2020

Last Updated: April 14, 2020

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Canadian Citizen with a US Greencard

If you are a Canadian citizen with a US greencard and both a US and…

Published: April 14, 2020

Last Updated: April 14, 2020

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Taxation of Insurance Policies

Changing the ownership of a life insurance policy is considered to be a disposition of…

Published: April 14, 2020

Last Updated: April 14, 2020

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