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The Canada Revenue Agency's (CRA) Offshore Tax Informant Program (OTIP) is a whistleblower program that rewards eligible individuals who come forward to provide CRA with information

The Cross-Border Quarterly Report is a snapshot of transactional activity across the Canada-U.S. border.

The Québec 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on transfers of immovable...

The next step in this saga for the Samaroos would be to seek leave of this decision to the Supreme Court of Canada.

The recent judgment Naples Pizza (1981) inc. c. Agence du revenu du Québec, 2019 QCCS 710 delivers some developments of interest, particularly with respect to prescription and the extra-contractual

There are many eligible investments, such as shares of Canadian private corporations, that can be held in a Registered Retirement Savings Plan (RRSP) or a Tax-Free Savings Account (TFSA)

The IRS has announced a new amnesty program for U.S. persons with undisclosed foreign accounts or entities. U.S. persons with foreign accounts are required to report the existence of the accounts annually on Form TD F 90-22.1.

Quebecor v. HMK shows how a well-framed economic narrative can support a CRA loss consolidation challenge...

Such DAP may also have the obligation to register for QST purposes, including under the non-resident supplier regime

A change in how tax-free "statutory" mergers can take place.

On July 18, 2017, the Department of Finance released a series of controversial tax proposals aimed at closing perceived tax "loopholes" that involve the taxation of private corporations and their shareholders.

If you are or your client is one of the many thousands of people who have purchased a new condo unit for the purpose of renting it out and if you or they have signed a leaseback agreement with a builder or another company, you should be aware of the potential pitfalls.

A Panama-based trust with a Quebec contributor faced federal surtax and denied provincial abatement despite paying Quebec tax, creating a situation where it was taxed as residing nowhere in Canada. The Tax Court dismissed the appeal, calling the outcome unfair but mechanically required by statute, illustrating how some tax disputes are predetermined by clear statutory language regardless of perceived unfairness.

The U.S. Supreme Court rendered this week a highly anticipated decision that affects tax practitioners and their corporate clients. It declined to review a decision of the First Circuit Court of Appeals in Textron v. United States.

The Canada Revenue Agency's (CRA) previous position on taxable benefits associated with the personal use of business aircraft was cancelled in 2012.

The province has seen two consecutive years of recessions as a result of the low price of oil.

The federal government announced a refundable tax credit for investments in clean hydrogen production in Tuesday's budget.