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  • Article

    2022 Fall Economic Statement: Tax Highlights

    On November 3, 2022, the 2022 Fall Economic Statement was released by the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance.
    CanadaTax
    Crowe
    Crowe
  • Article

    Court of Appeal Affirms Immediate Effectiveness of Real Property Vesting Orders

    The Ontario Court of Appeal has confirmed in a recent decision that vesting orders, once issued, may be registered in the land titles register and relied upon by third parties prior to the expiry of any applicable appeal periods. The Court may in fact have gone further than some might have anticipated in holding that an appeal of a vesting order is moot once the order has been registered on title.
    CanadaTax
    McMillan LLP
    McMillan LLP
Article

CRA's Audit Powers Restricted - BP Canada

In brief, the FCA held that the CRA's audit powers do not authorize general and unrestricted access to a corporation's tax accrual working papers.
CanadaTax
Gowling WLG
Gowling WLG
  • Article

    Dispute Record Risk At CRA Reassessment

    By the time the CRA issues the reassessment, the record is already taking shape. During the objection, the CRA will reinforce its interpretation of the facts and how they apply...
    CanadaTax
    Counter Tax Litigators LLP
    Counter Tax Litigators LLP
  • Article

    Foreign Assets Under The Microscope: Navigating Today's T1135 Audit Push

    Many Canadians hold foreign investments, ranging from offshore bank accounts to international real estate and securities.
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Here's Why CRA's Asking You For Documents You've Already Filed

    In the context of Canada Revenue Agency (CRA) audits, clients and lawyers often ask me, "Doesn't CRA already have the document they are requesting?"
    CanadaTax
    Robins Appleby LLP
    Robins Appleby LLP
  • Article

    No Interest On A Section 160 Assessment

    CanadaTax
    Aird & Berlis LLP
    Aird & Berlis LLP
  • Article

    Restricting Multiple Small Business Deductions

    The Small Business Deduction ("SBD") is a mainstay in the Canadian taxation of small-to-medium sized Canadian-controlled private corporations' ("CCPC") business profits.
    CanadaTax
    Crowe
    Crowe
  • Article

    Sale By Judicial Authority: Bye Bye To The Welcome Tax

    CanadaTax
    Pinsonnault Torralbo Hudon
    Pinsonnault Torralbo Hudon
  • Article

    Spring 2014 Auditor General’s Report – Aggressive Tax Planning

    The Auditor General released his spring report. Chapter 3 of the AG’s report dealt with the CRA’s approach to aggressive tax planning.
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Suing The Canadian Revenue Agency For Negligence: A Canadian Tax Lawyer's Perspective

    In the recent case of Gordon v Queen, the Federal Court of Canada dove into the rarely explored issue of suing the Canadian Revenue Agency ("CRA") for damages in tort.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Tax Audits: Best Practices For Recipients Of Third-Party RFIs

    Requests and requirements for information (RFIs) are among the Canada Revenue Agency’s (CRA) most powerful audit tools. Recent legislative proposals would introduce new administrative penalties for non-compliance with RFIs, increasing the consequences for recipients.
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    The CRA Cannot Compel Oral Interviews During an Audit

    Finally, the FCA examined the legislative history of the provision.
    CanadaTax
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Article

    The Home Buyers' Plan: Tax Relief For The Purchase Of A First Home

    For most individuals, the purchase of a first home will be the largest purchase that they will make in their lifetime.
    CanadaTax
    Crowe
    Crowe
  • Article

    Anticipated Changes To International Financial Reporting Standards

    International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) will soon become the basis of financial reporting for public companies in Canada.
    CanadaAccounting and Audit
    Gowling WLG
    Gowling WLG
  • Article

    Canada-Netherlands Tax Treaty Changes

    CanadaAccounting and Audit
    PwC Management Services LP
    PwC Management Services LP
  • Article

    Discoverability Provisions Extend Limitation Periods In Professional Liability Actions

    Discoverability Provisions Extend Limitation Periods In Professional Liability Actions.
    CanadaAccounting and Audit
    Gowling WLG
    Gowling WLG
  • Video

    How Executive Compensation Plans Impact Property And Support In A Divorce

    What are executive compensation plans?
    CanadaAccounting and Audit
    Fuller Landau
    Fuller Landau
  • Article

    How Ready Are You To Transition Your Family Business? A Succession Checklist

    Many people think succession planning is estate planning (i.e. transfer of ownership). Instead, it is a formal statement of what will happen to the management of the business when the owner/manager is no longer running it. Consider it to be a "will" for the business.
    CanadaAccounting and Audit
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    Limitations On An Auditor's Duty Of Care

    When borrowers go insolvent, it is not uncommon for lenders to advance claims against the auditors of the borrower.
    CanadaAccounting and Audit
    McLennan Ross LLP
    McLennan Ross LLP
  • Showing 581–600 of 1722 results

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