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On January 20, the CRA announced that its controversial political activities audit program for charities has been wound-down.

A common law marriage is an informal relationship that does not require the legal form of a statutory marriage.

According to the Tax Court of Canada in Ramey v. The Queen, 93 DTC 791 (Ramey), at paragraph 6, the "net worth method of estimating income is an unsatisfactory and imprecise way...

While there is overlap in the work that Canadian tax lawyers and tax accountants carry out on behalf of their client, the news that the Canada Revenue Agency has seized several files from a Halifax branch of Grant Thornton . . .

As part of its push to uncover unreported income, the Canada Revenue Agency ("CRA") has successfully obtained a requirement for information from the Federal Court of Canada to require PayPal...

CRA has announced changes to its Voluntary Disclosure Program which will have effect January 1, 2018. The Voluntary Disclosure Program (VDP) provides taxpayers with an opportunity to come forward...

In the recent decision Her Majesty the Queen v. CBS Canada Holdings Co., 2020 FCA 4, the Federal Court of Appeal held that the Crown (i.e., Her Majesty the Queen, representing the Minister ...

The consultation period for the July 18, 2017 tax proposals ended on October 2, 2017. In the course of the consultations, over 21,000 written submissions were received by the Government.

The federal government has released much anticipated draft legislation proposing changes to the rules relating to the taxation of stock options.

On June 17, 2019 Canadian Finance Minister Bill Morneau released draft legislation that proposes changes impacting the preferential tax treatment of employee stock options

The Government of Canada is taking immediate, significant and decisive action to help all Canadians who are dealing with financial hardship as a result of the Covid-19 outbreak.

On March 30, 2017, the Federal Court of Appeal (FCA) released its decision in BP Canada Energy Company v. MNR (2017 FCA 61), dealing with whether the Minister of National Revenue...

The Federal Court of Appeal (FCA) recently issued a pivotal ruling in Glencore Canada Corporation v R, sparking widespread discussion within the tax and industry sectors.

Revenue is a good thing; we are always looking for ways to increase it.

The Globe and Mail recently published a provocative article on the tax treatment of stock options in Canada. In this opinion piece, Anthony Mouchantaf....

On July 4th, 2025, U.S. President Donald Trump signed the One Big Beautiful Bill Act (the OBBBA) into law. The OBBBA includes major updates to the Internal Revenue Code of 1986...

The Internal Revenue Service and U.S. Treasury Department have proposed regulations (the Proposed Regulations) that would expand FIRPTA relief for domestically controlled REITs by repealing the corporate look-through rule introduced by final U.S. Treasury regulations issued in April 2024.