Gaar Assessment

GAAR assessment cannot give rise to penalties for non-compliance with the technical sections   In…

Published: March 23, 2020

Last Updated: April 13, 2020

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CRA Audit Of Underground Economy

CRA has a focus on unreported cash income and regularly audits offenders in three most-active…

Published: March 23, 2020

Last Updated: April 13, 2020

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Taxation Temporary Housing Transfer

If you’re being temporarily transferred due to your employment and receive a housing allowance to…

Published: March 23, 2020

Last Updated: April 13, 2020

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CRA RELEASES 2017 AUTOMOBILE DEDUCTION LIMITS AND EXPENSE BENEFIT RATES

CRA Releases 2017 Automobile Deduction Limits and Expense Benefit Rates The use of a company…

Published: March 23, 2020

Last Updated: October 22, 2020

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Corporate Amalgamation Deemed an Avoidance Transaction – A Canadian Tax Lawyer’s Perspective

Introduction – The Amalgamation and the Alleged Tax Avoidance Transaction The Tax Court of Canada…

Published: March 23, 2020

Last Updated: October 25, 2021

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GST/HST

GST/HST Tax Audit Case Study GST/HST Refund for Tourists GST/HST Refunds Will be Audited GST…

Published: March 23, 2020

Last Updated: April 10, 2020

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How And Where To Litigate With The CRA – Canadian Tax Lawyer Comment

How and Where to Litigate with the CRA - Canadian Tax Lawyer Comment Introduction –…

Published: March 23, 2020

Last Updated: September 17, 2021

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Gaar Court Decisions

Introduction The General Anti-Avoidance Rule (GAAR), set out in Section 245 of the Income Tax…

Published: March 23, 2020

Last Updated: April 13, 2020

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Tax credit for severe physical or mental impairment

A taxpayer who suffers from severe physical or mental impairment is entitled to a tax…

Published: March 23, 2020

Last Updated: April 13, 2020

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