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Le printemps est généralement une saison chargée pour de nombreux organismes à but non lucratif (les « OBNL ») dont l'année financière se termine en décembre ou en mars. C'est le moment pour les organismes de fermer leurs livres, de clôturer leurs états financiers de fin d'année et de rédiger les rapports financiers à l'intention des membres et autres parties prenantes

Navigate the complexities of Canadian transfer pricing audits with expert guidance on documentation requirements, CRA audit powers, and privilege protection. Learn strategic approaches to functional interviews, information requests, and compliance obligations while understanding the consequences of non-compliance and proposed legislative changes that could significantly impact audit procedures.

Thorburn v The King, 2026 TCC 108, is a practical reminder that employee expense deductions are not allowed simply because an expense appears useful, income-producing, or supported by a Form T2200.

This technical bulletin covers the various developments from April to June 2014.

Les nouvelles mesures proposées visant à élargir les pouvoirs de vérification de l'Agence du revenu du Canada (ARC) en vertu de la Loi de l'impôt sur le revenu pourraient augmenter...

A Canadian tax lawyer explains when a voluntary disclosure still qualifies for relief under the CRA’s updated Voluntary Disclosures Program, and when a CRA tax audit has already closed that door.

A Quebec personnel-placement company and its sole director have been ordered to pay fines totalling $2,155,198.68, and the director has been sentenced to 36 months in prison, after a Revenu Québec investigation found the business had systematically failed to remit income tax, sales tax, and payroll source deductions.

Alors que la maladie causée par le nouveau coronavirus (la COVID-19) ...

Facing a CRA net worth audit can be overwhelming, particularly when the Canada Revenue Agency is questioning whether your reported income aligns with your assets, spending, and overall financial picture.

The Canada Revenue Agency (CRA) employs a sophisticated, risk-based methodology to select taxpayers for a tax audit, ensuring compliance across the vast Canadian tax system.

Latest report from Gowlings relating to developments in technology law.

An AI-driven CRA tax audit refers to the use of artificial intelligence systems to analyze tax returns and third-party data to detect discrepancies before a human audit begins.

This case study demonstrates how Rotfleisch & Samulovitch Professional Corporation proactively manages CRA objections from the outset to protect procedural fairness, preserve evidentiary integrity, and secure defensible outcomes in complex tax disputes. All identifying details have been anonymized.

Corporate laws grant shareholders a clear right to receive audited financial statements annually unless they have expressly waived this requirement. This legal obligation is frequently overlooked in practice...

Since its launch in 1995, the AIM Market (AIM) of the London Stock Exchange (LSE) has become a leading market for companies from all over the world to raise funds for growth and development.

In its much anticipated decision in Deloitte & Touche v. Livent Inc., the Supreme Court of Canada has considerably reduced the damage award payable by an auditor after it failed to detect a colossal fraud perpetrated...

The general anti-avoidance rule ("GAAR") is found at section 245 of Canada's Income Tax Act.