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Accountants that unthinkingly send the Agency tax appeal invoices improperly reveal solicitor-client communications and more.

While most organizations invest significant resources into protecting against external cyber threats, an often-underestimated risk exists much closer to home: insider threats.

In Bank of Nova Scotia v His Majesty the King, the FCA confirmed the Tax Court's decision that arrears interest could accrue until the date of a reassessment, even in situations where a subsequent loss carryback effectively offsets most of the reassessed tax liability.

The Canada Revenue Agency (CRA) has expansive powers to enforce compliance with the Income Tax Act, notably through Section 231.2, which allows the agency to demand documents or information from individuals or entities during a tax audit.

For a number of years, Canada has offered tax incentives to encourage the development of efficient or so-called Green Energy Projects. These incentives include an accelerated capital cost allowance deduction for the capital cost of certain assets and an immediate deduction for certain expenses incurred in the development of Green Energy Projects.

Contrary to what taxpayers often assume, the Tax Court of Canada ("TCC") does not have jurisdiction over a wide range of disputes with Canada Revenue Agency...

On June 6, 2013, at the Toronto Centre CRA & Professionals Breakfast Seminar, the Canada Revenue Agency discussed (a) recent developments at the Income Tax Rulings Directorate and (b) the process through which the General Anti-Avoidance Rule in section 245 of the "Income Tax Act" may be applied in the course of an audit.

Gregory Juliano (Associate Vice-President (Human Resources), University of Manitoba) discussed the University of Manitoba Faculty Association strike in 2016.

On October 19, 2006, the Ontario Government introduced for first reading Bill 152 Ministry of Government Services Consumer Protection and Service Modernization Act, 2006 (Bill 152).

The Canadian Securities Administrators published a request for comments on a proposed replacement for Form 51-102F6 "Statement of Executive Compensation" (the Proposed Form).

A routine loss carryover claim could trigger a tax audit. This is especially so, where the taxpayer is not aware of the relevant considerations of the CRA with respect to such claims.

The Income Tax Act (Canada) ("Tax Act") empowers the Minister of National Revenue (the "Minister"), for the purpose of administering or enforcing the Tax Act, to send a notice to a person...

On October 21, three senior Canada Revenue Agency ('CRA') officials outlined a status update on tax controversy and dispute resolution at this stage of the COVID-19 pandemic.

A CRA Notice of Reassessment has been issued. The deadline to file a Notice of Objection is now active. Management is deciding how to respond.

Budget 2024 introduced several proposals designed to give the Canada Revenue Agency ("CRA") additional powers to obtain information and enhance compliance with information requirements.