Income Splitting Attribution Rules

Several court decisions on income splitting and the use of management service family trusts and…

Published: April 10, 2020

Last Updated: April 10, 2020

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CRA Income Tax Penalties – Failure to File Tax Returns Electronically Penalties

CRA Income Tax Penalties – Failure to File Tax Returns Electronically Penalties –Toronto Tax Lawyer…

Published: April 10, 2020

Last Updated: April 26, 2021

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Taxation of Same Sex Couples

Starting with the 2001 tax year, same sex couples can make spousal RRSP contributions for…

Published: April 10, 2020

Last Updated: August 4, 2020

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Tests for Application Of GAAR

Application of the General Anti Avoidance Rule (GAAR) involves three steps   The Supreme Court…

Published: April 10, 2020

Last Updated: October 21, 2022

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PayPal Releasing Client Data to CRA – Voluntary Disclosure (VDP) Still Possible

PayPal Releasing Client Data to CRA – Voluntary Disclosure (VDP) Still Possible PayPal was served…

Published: April 10, 2020

Last Updated: October 20, 2021

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Training taken primarily for the employer’s benefit is not taxable

Certain employer-paid training courses may no longer be taxable benefits for employees, thanks to a…

Published: April 10, 2020

Last Updated: April 10, 2020

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Sentenced to Imprisonment, for failing to file his personal income tax returns

John Alexander McCullough was sentenced to imprisonment by the British Columbia Provincial Court in March…

Published: April 10, 2020

Last Updated: April 16, 2020

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Advisor Penalties Not Criminal

The Supreme Court of Canada ruled that the 3rd party tax advisor penalties imposed under…

Published: April 10, 2020

Last Updated: April 17, 2020

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CRA Net Worth Audits

CRA Net Worth Audits   CRA is making more use of indirect tax audit techniques,…

Published: April 10, 2020

Last Updated: April 10, 2020

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