Canada's federal and provincial taxes of "vaping products" is really a vaping duty imposed under the Excise Act, 2001(the "Vaping Duty" and "EA 2001")...

The Supreme Court of Canada's Winter Term begins on January 11. The most notable case on the docket is Deloitte & Touche v Livent Inc.

Gowlings argued that s.61 of the Chartered Accountants Act 2010 does not operate retrospectively to discipline proceedings concluded before the Act.

The Court of Appeal for Ontario released its decision last week in Canadian Imperial Bank of Commercie v. Deloitte & Touche.

Meet Mr. X. Don't judge him by his country of residence. It is not his fault. It wouldn't be fair. He was taken there as a child by his parents who were fleeing another country for a better life.

In brief, the FCA held that the CRA's audit powers do not authorize general and unrestricted access to a corporation's tax accrual working papers.

By the time the CRA issues the reassessment, the record is already taking shape. During the objection, the CRA will reinforce its interpretation of the facts and how they apply...

Many Canadians hold foreign investments, ranging from offshore bank accounts to international real estate and securities.

In the context of Canada Revenue Agency (CRA) audits, clients and lawyers often ask me, "Doesn't CRA already have the document they are requesting?"

The CRA no longer relies on blunt audit tactics to detect offshore non-compliance. It operates a layered system; data-driven, globally integrated, and increasingly predictive.

The Auditor General released his spring report. Chapter 3 of the AG’s report dealt with the CRA’s approach to aggressive tax planning.

In the recent case of Gordon v Queen, the Federal Court of Canada dove into the rarely explored issue of suing the Canadian Revenue Agency ("CRA") for damages in tort.

It appears that tax audits are on the rise around the world and Canada is no exception.

In these times of uncertainty due to the pandemic, you may be wondering about the implications to your current audits and tax disputes with the Canada Revenue Agency ("CRA").

Finally, the FCA examined the legislative history of the provision.

Over his career, the entrepreneur started several businesses some of which failed and some of which succeeded.

In Gordon et al v The King, the taxpayers operated a corporation that submitted scientific research and experimental development (SR&ED) tax credit claims on behalf of their clients for a contingency fee.

The Canadian Public Accountability Board (CPAB) recently amended its rules (Rules) applicable to accounting firms that participate in its oversight program.

Recently the Canada Revenue has been ramping up their audits of Employment Agencies, an industry which is estimated to have defrauded the CRA of hundreds of millions of dollars of HST.