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The Canada Revenue Agency (CRA) has introduced a new administrative policy for determining a remote employee's province of employment for payroll purposes (the New Policy).

On April 25, 2016, the United States District Court for the Southern District of Ohio, Western Division, dismissed a challenge that had been brought by United States Senator Rand Paul...

If the Canada Border Services Agency ("CBSA") has made an error during a tariff classification verification, the importer may file a request for re-determination to appeal the assessment of duties.

The Supreme Court of Appeal in Comptutek Ltd v C: SARS 2012 ZASCA 178 has entrenched an important lesson to all taxpayers that are required to file objections and appeals in respect of assessments that have been raised by the South African Revenue Service.

For tax years ending on or after December 31, 2023, most bare trusts will be required to file a T3 trust income tax return, regardless of the absence of any income to report...

In the wake of the release of the much-anticipated 2015 Federal Budget, the Tax Group at Dentons has prepared a Special Report which provides a detailed analysis and concise summary of the changes featured in the Budget.

Effective June 25, 2024, the 2024 federal budget is proposing to increase the capital gains inclusion rate for individuals to two-thirds on the portion of gains earned in the year in excess of a $250,000 threshold.

News that the Canada Revenue Agency (CRA) has revoked the charitable status of a New Brunswick non-profit underscores how vital it is for charities to file annual information returns with the agency.

Recent U.S. legislation may impose U.S. withholding tax on certain equity-related swaps, sale-repurchase transactions and securities lending transactions.

According to Magren Holdings Ltd. v. Canada (2024 FCA 202, at paragraph 156), "a sham exists when acts are done or documents are executed with the intention of giving the appearance...

The uncertainty of whether an advantage tax is created when the payment of investment management fees occurs from outside of a registered account appears to be over. Examples of registered accounts

On March 14, 2024, Statistics Canada released a new report concerning charitable spending in the 2022 year entitled Fewer charitable donors, less money donated in 2022.

On June 25, the Chief Justice and Associate Chief Justice of the Tax Court of Canada ("TCC") provided a second reopening update. Here are our top ten highlights.

Effective April 1, 2026, Tax and Revenue Administration (TRA) will use online mail through TRA Client Self-Service (TRACS) as the default method to deliver correspondence related to...

On a day where the only thing Canadians could talk about was the resignation of the then finance minister on the date of the delivery of the government's 2024...

In a new audit approach CRA has been reviewing the records of Canadian casinos and sending proposed tax assessments amounting to multi millions of dollars to Canadian gamblers on the basis of unreported income.

The COVID-19 pandemic brought delays, backlogs, and closures across the Canada Revenue Agency (CRA) in 2020.