Tax Litigation Video Series - What To Do When The CRA Calls (Video)

Canada's new Productivity Mega Deduction promises to slash the marginal effective tax rate on business investment to just 6.4%, positioning the country as the most competitive G7 nation for capital deployment. This permanent tax incentive extends immediate expensing to roughly 65% of capital assets, fundamentally reshaping the economics of investing in Canadian operations across manufacturing, energy, technology, and resource sectors.

When the Canada Revenue Agency (CRA) concludes that a GST/HST registrant’s books and records do not provide a complete or reliable picture of its taxable sales, it may reconstruct those sales using an alternative or indirect audit method.

On July 2, 2026, the Canada Revenue Agency (CRA) published its updated Guidance on the Common Reporting Standard (Updated CRS Guidance).

The GST/HST New Housing Rebate lets a purchaser recover part of the GST/HST paid on a newly built or substantially renovated home used as a primary residence.

Canada's federal government has introduced the Productivity Mega Deduction, a groundbreaking tax measure offering immediate expensing for approximately two-thirds of capital asset investments. This initiative aims to reduce Canada's marginal effective tax rate on new business investments to 6.4%, positioning it as the most competitive among G7 nations. The measure extends to Canadian Development Expenses in the energy and mining sectors, potentially transforming the economics of major capital-intensive proj

Canada has introduced the Productivity Mega Deduction, a permanent tax incentive allowing immediate expensing for most depreciable property and Canadian development expenses. How will this policy shift Canada's competitive position for business investment, and what strategic considerations should taxpayers evaluate when claiming these enhanced deductions?

The Government of Canada has proposed a permanent Productivity Mega Deduction that would allow immediate expensing for most depreciable property and Canadian development expenses acquired or incurred on or after September 15, 2026. This significant tax policy change aims to reduce the marginal effective tax rate on business investment from 13% to 6.4%, though certain exclusions and restrictions apply to specific asset categories.

Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.

Whenever there is a change in government, it is usually accompanied by changes to tax measures. This article will summarize the key tax initiatives we may see in the near future as a result of the new Liberal majority government in Canada.

Canada's proposed Productivity Mega Deduction would allow businesses to immediately write off the full cost of newly acquired capital assets, including aircraft and flight simulators, rather than spreading deductions over multiple years. This permanent change to the capital cost allowance regime could significantly benefit the business aviation industry, though taxpayers must carefully consider timing, income requirements, and documentation to maximize the deduction's value.

A recent decision of the Ontario Energy Board addressed a series of issues arising from the acquisition and renovation of a building for office and storage purposes by Milton Hydro Distribution Inc...

Canada's National Artificial Intelligence Strategy marks a significant shift in federal AI policy, moving away from standalone legislation toward a comprehensive framework that emphasizes privacy reform, data sovereignty, and business adoption. The Strategy outlines six interconnected pillars designed to position Canada as a global AI leader while addressing regulatory gaps through existing legal frameworks and new policy tools.

The field of behavioural economics is a fascinating one and it has helped shed light on the many ways in which humans act irrationally.

Ontario is moving forward with its planned sale of up to 60% of its interest in Hydro One.

That's the question EY asked in its 2014 report entitled "Talent at the table: index of women in power and utilities" (the "Gender Index Report").

Individuals in Canada who have the authority to direct how another person does work or performs a task have a duty under s. 217.1 of the Criminal Code to take reasonable steps ...

Understanding the various methods by which franchise disclosure documents can be legally delivered is crucial for franchisors operating under the Arthur Wishart Act. Jennifer Shayko explores the different delivery mechanisms available and their implications for compliance with Ontario's franchise disclosure requirements.

Startup Source's Mat Goldstein recently contributed to a Techvibes article, entitled "Cross-Border Considerations for Canadian Startups," which considers the benefits of setting up a cross-border corporate structure.

FIFA's Disciplinary Committee suspended the implementation of U.S. Men's National Team player Folarin Balogun's one-match suspension following a controversial red card, allowing him to play in a crucial World Cup Round of 16 match. The decision has sparked intense debate about FIFA's disciplinary framework, the scope of its discretion under the FIFA Disciplinary Code, and the administration of justice in high-profile international competitions.

This quarter's Ontario class action decisions reveal evolving judicial approaches to parallel proceedings, individual action stays, and the predominance test. Courts examined novel duty-to-recall...