CRA duty to assess with all due dispatch

CRA has a requirement under the Canadian Income Tax Act to issue a tax assessment…

Published: March 18, 2020

Last Updated: April 13, 2020

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Invested With Private Corporation

If you have invested money with a private Canadian corporation carrying on an active business,…

Published: March 18, 2020

Last Updated: April 13, 2020

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Canadian Tax Lawyer’s Perspective on Commencing a Business: Tax Planning and the Benefits of “Specified Small Business Corporation” Status.

Introduction: How Tax Planning Can Help Raise Funds for Your Business Starting a new business…

Published: March 18, 2020

Last Updated: October 25, 2021

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Claiming Expenses Without Supporting Tax Documentation

Claiming Expenses Without Supporting Tax Documentation – A Canadian Tax Lawyer Analysis Introduction – Tax…

Published: March 18, 2020

Last Updated: August 26, 2021

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Increase in the cost base of the shares of the parent corporation on wind up

In certain limited cases when you wind up a subsidiary into a parent, for Canadian…

Published: March 18, 2020

Last Updated: April 14, 2020

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Specialized Tax Attribution Rules

The Specialized Tax Attribution Rules: Indirect Payments, Tax on Split Income, Corporate Attribution, and Revocable…

Published: March 18, 2020

Last Updated: April 13, 2020

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De-Taxers JAIL TERM

A proponent of the view that taxation has no basis in law, also known as…

Published: March 17, 2020

Last Updated: April 13, 2020

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Tax Court of Canada says cannot late file Notice of Objection because Accountant busy

The decision of the Tax Court of Canada in the case of Carrier v The…

Published: March 17, 2020

Last Updated: April 13, 2020

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Payment Of a Bonus

Payment of a bonus from a corporation is subject to source deductions. If the corporation…

Published: March 17, 2020

Last Updated: April 13, 2020

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