617 results found

The Canada Revenue Agency (CRA) defines crypto-assets as digital assets that exist on a cryptographically secured distributed ledger, or similar technology. These assets include, but are not limited to, cryptocurrencies such as Bitcoin, Ethereum, and Tether.

On November 25, 2005, Bill C-57, An Act to amend certain Acts in relation to financial institutions</I> ("Bill C-57"), re-ceived Royal Assent.

Il convient de noter qu'une demande inexacte, incomplète ou mal documentée pourrait avoir des conséquences importantes.

Excalibur Special Opportunities LP v Schwartz Levitsky Feldman, is a recent example of a global class proceeding being certified in Ontario.

This new standard deals with assurance engagements to report on an entity’s greenhouse gas statement, and was adopted from the ISAE 3410 issued by the IAASB.

The Canada Revenue Agency (CRA) can now require taxpayers or any other person to answer "all proper questions" and provide all reasonable assistance for any purpose relating to the administration...

Under the federal Income Tax Act, the Canada Revenue Agency must consider a taxpayer's objection and must vacate, confirm or vary the underlying tax assessment.

As a part of DSF's ongoing Employment Law seminar series, I was asked to participate and provide a tax lawyer's perspective.

Le budget fédéral pour l'année 2021 a alloué un montant additionnel de 304.1 millions de dollars à l'ARC afin de l'aider dans sa lutte contre l'évasion fiscale et l'évitement fiscal agressif.

The Ontario Court of Appeal's decision in Livent is complex in detail but simple in outcome. Auditors carry more responsibility when auditing publicly-traded corporations because the potential fallout from their negligence is greater.

With proxy season on the horizon, many public companies are once again preparing their annual disclosure documents and shareholder materials...

With CEO confidence in growth returning in the wake of the global economic downturn, business executives are shifting their attention from crisis prevention and cost effectiveness to innovation, growth and bridging the skills gap.

Many Canadian businesses have been impacted by the ongoing COVID-19 pandemic. While many businesses are experiencing financial hardship, some of them are unable to pay their employee's wages.

The general trend is that Canada Revenue Agency is disallowing more input tax credits ("ITCs") for businesses.

Au Québec, annuellement, l'Agence du revenu du Québec (« L'Agence ») émet plus de 1 100 000 avis de nouvelle cotisation. De ce nombre, seulement 5 à 6 % sont émis à la suite d'une vérification fiscale.

In 2251102 Ontario Inc. v. The King, 2026 TCC 61, the Tax Court of Canada considered whether a taxpayer can successfully challenge a tax reassessment based on a net worth analysis where the CRA has relied on indirect methods due to inadequate books and records.