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On June 27, 2018, Department of Finance Canada released draft technical changes to the GST/HST rules applicable to sales of carbon emission allowances (cap-and-trade systems).

Residential property, for the purposes of the non-resident speculation tax, includes land that contains at least one and not more than six single family residences.

The Federal Court of Appeal has limited the Canada Revenue Agency's (CRA) access to tax accrual working papers that reveal a taxpayer's uncertain tax positions.

The Minister of National Revenue (the Minister) sought an order from the Federal Court to compel three individuals to provide the Canada Revenue Agency with books, records and information required

A tax dispute with the Canada Revenue Agency may be an unwelcome and unpleasant experience for a taxpayer.

We are beginning to see the legal enforcement fallout from the now infamous Panama Papers. CRA concerted efforts to find undeclared offshore money and assets is moving into full gear.

Whether you've been preparing your taxes for years or are new to filing taxes, Crowe MacKay's personal income tax checklist is a great resource to ensure you provide everything your accountant needs to...

The 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on transfers of immovables.

As the U.S. tax reform process continues, the comprehensive tax bill that passed the House of Representatives in May is now under active consideration in the Senate. Earlier this week, the Senate Finance Committee...

The CRA can examine and make copies of items seized by the RCMP pursuant to search warrants issued during a criminal investigation without having to wait for a determination of whether the warrants were valid.

During a period of economic uncertainty, businesses often become even more hungry to beat the competition. One of the paths to success is to prioritize innovation...

The Tax Court of Canada recently released Practice Note No. 22 entitled "Experts' Panel (Hot Tubbing)" (Protocol).

Tax season is universally recognized as a time of heightened stress for individuals and businesses alike, as they endeavor to navigate the complexities of tax compliance.

Taxation Of Investment Income; Voluntary Disclosure Program and Automatic Exchange Of Tax Information

As noted in an earlier blog post, we discussed the joint CBC / Toronto Star investigation and subsequent release of the Panama Papers.

For example, the traditional way of robbing a bank is to appear with guns, masks, and a get-away vehicle.

On March 20, 2023, the Alberta Minister of Energy, Peter Guthrie, released ministerial order 043/2023 (the Order). The Order, authorized pursuant to the Responsible Energy Development Act...