What is a Notice of Assessment (or Reassessment)? When the Canada Revenue Agency (or technically, the Minister of National Revenue through his or her agent, the CRA)... Read More →
Presentation to Hamilton City Council re LRT Environmental Project Report I made a delegation to Hamilton City Council today regarding the Environmental Project Report it is to send to... Read More →
Confidentiality Principles and CRA Requirements In Canada (National Revenue) v. KPMG LLP (2016 FC 1322) Chief Justice Crampton of the Federal Court refused a motion by... Read More →
Document Your Reasons For Foreign Investing: Gerbro Holdings v. The Queen Associate Chief Justice Lamarre of the Tax Court has provided her typically thoughtful analysis of a holding company’s investment in... Read More →
New Developments in Small Business Taxation I appeared at the Hamilton Law Association Corporate/Commercial Seminar in early October, with a short talk on New Developments... Read More →
Tax Authorities and the Online Frontier I spoke to the Hamilton Law Association Corporate/Commercial Seminar in April of this year. The slides of that talk... Read More →
New Principal Residence rules require forms from most home sellers for the first time Those who know tax know that a surprise is always just around the corner. This time, it was the... Read More →
Uber Canada c. Agence de Revenu du Québec: judge had grounds to believe that Uber was assisting its drivers in tax non-compliance This matter (2016 QCCS 2158) was brought by Uber Canada Inc. (“Uber”) against the Quebec tax agency (the ARQ)... Read More →
Federal Court of Appeal confirms that charitable status can be revoked for overspending on fundraising Via Neal Armstrong I note that the Federal Court of Appeal has decided in Opportunities for the Disabled Foundation v. Canada... Read More →
Swiss bank account holders have to December 31 to avoid audit dangers Switzerland and Canada begin an automatic tax information sharing protocol in 2018. In order to prepare for this change... Read More →