3,220 results found

The questionnaire is broad, contains over 35 questions and requests significant documentation.

On September 23, 2020, the Governor General of Canada opened the second session of the 43rd parliament of Canada with the speech from the throne.

The Tax Court of Canada ("TCC") recently released the much-anticipated decision in DAC Investment Holdings Inc. v. The King, 2024 TCC 63 ("DAC").

Ahmar v. Canada, 2020 FCA 65 is an appeal from the Tax Court's decision to hold the taxpayer, who was the sole director and shareholder of a corporation, personally liable for the...

The Common Reporting Standard (CRS) is a new international standard for the automatic exchange of financial account information between tax authorities of over 100 countries.

In an affidavit that was filed with the Federal Court of Appeal on September 25, 2015 in support of the government's response to block a motion for injunctive relief that had been brought by the plaintiffs.

Please see Vern Krishna's latest article for the Taxnet Pro: Tax Disputes & Resolution Centre titled, "The Three Steps of GAAR" where he discusses the general anti-avoidance rule as a statutory commercial...

Taxes are inevitable. In business transactions, strategic decisions are made to reduce or eliminate the amount of taxes paid.

Almost a year ago, I wrote about a piece of draft legislation – subsection 104(13.4) – that was introduced as part of the proposals to eliminate graduated rate taxation for Canadian resident testamentary trusts.

It has now been two years since the new Voluntary Disclosures Program (VDP) rules came into effect (see our previous blog, VDP Overhaul Coming Sooner Than You Thought), which restricted ...

In recent years, the popularity of the Canada Revenue Agency's voluntary disclosures program – which enables taxpayers to correct any mistakes or omissions in their previous tax filings – has ballooned.

While many Canadians are aware that the government provides annual grants on contribution to RESPs, many people are simply unaware of the small but important nuances in maximizing those grants.

On November 4, 2025, Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's federal budget, Building Canada Strong, in the House of Commons (Budget 2025).

The Supreme Court has denied leave to appeal from the decision of the British Columbia Court of Appeal in Neville v. National Foundation for Christian Leadership.

On December 14, 2021, Finance Minister, Chrystia Freeland, delivered the government's 2021 Economic and Fiscal Update.

In response to the Fall Economic Statement of 2022, the federal government has taken steps to reinforce the Canada Revenue Agency's ability to unravel tax avoidance schemes...

Bill C-59, the Fall Economic Statement Implementation Act, 2023 was passed by the Parliament and received royal assent on June 20, 2024.