CRA Tax Audit Data Analysis

CRA Data Analysis CRA is extending the scope of its tax audit techniques by entering…

Published: March 18, 2020

Last Updated: February 21, 2022

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Taxation Receipt Of a Stock Option

Receipt of a stock option in a Canadian corporation As a general rule, the receipt…

Published: March 18, 2020

Last Updated: April 11, 2020

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Financial Hardship in Fairness (Taxpayer Relief) Application

Financial Hardship in Fairness (Taxpayer Relief) Application The recent Federal Court of Appeal judicial review…

Published: March 18, 2020

Last Updated: April 10, 2020

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TSFA Trading Income

There has yet to be a TFSA “characterization of income” case in court providing clarity…

Published: March 18, 2020

Last Updated: February 21, 2022

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Tax Avoidance & Tax Planning – General Anti-Avoidance Rule

Tax Avoidance& Tax Planning – General Anti-Avoidance Rule – Canadian Tax Lawyer Analysis   Tax…

Published: March 18, 2020

Last Updated: March 1, 2021

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Saving Taxes: Elections are a Great Tool – A Canadian Tax Lawyer Analysis

Introduction: Tax Elections Offer Option and Flexibility to Taxpayers Canadian taxpayers may be surprised to…

Published: March 18, 2020

Last Updated: October 8, 2020

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Cra Can Reallocate Non-competition Amounts

CRA can reallocate amounts to a non-competition or other restrictive covenant Draft technical amendments to…

Published: March 18, 2020

Last Updated: November 19, 2021

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Tax Planning – Changes to the Eligible Capital Property (Goodwill) Tax Rules – Part 3

Canadian Tax Lawyer Strategy for Addressing Changes to the Eligible Capital Property (Goodwill) Tax Rules…

Published: March 18, 2020

Last Updated: April 13, 2020

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Standard of review to be applied by Appellate Courts in reviewing decisions of the Tax Court of Canada

The Supreme Court of Canada has established the standard of review to be applied by…

Published: March 18, 2020

Last Updated: April 13, 2020

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