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  • Article

    The CBSA Sunsets The Interim Turnaround Policy For Highway Carriers

    The Interim Turnaround Policy ("Turnaround Policy") implemented by the Canada Border Services Agency ("CBSA") under Customs Notice 17-19 expired as of midnight on November 2, 2020.
    CanadaTransport
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    CRA Introduces Software-Specific Controls For EFILE Accounts, A Safety Feature, Starting In 2026

    Beginning in February 2026, the Canada Revenue Agency will introduce a new control mechanism within the EFILE and ReFILE systems that directly affects how electronic tax returns are transmitted.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
Article

When Can A Taxpayer Seek Relief From Penalties, Interest? A Canadian Tax Lawyer Explains CRA's Taxpayer Relief Provisions

Under subsection 220 (3.1) of the Income Tax Act and subsection 281.1 (1) of the Excise Tax Act, the CRA has the discretion to waive or cancel interest and penalty otherwise payable by a taxpayer, subject to a 10-year limitation period.
CanadaTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
  • Article

    1, 2, 3, And The Dishwasher Goes…

    No, it was not a former Minister of Energy who made it disappear, but rather a planned obsolescence, carefully concealed in the complexities of the manufacturing components...
    CanadaConsumer Protection
    Robinson Sheppard Shapiro
    Robinson Sheppard Shapiro
  • Article

    Canada's Modern Slavery Bill Nears Final Approval: New Reporting Requirements Are Coming

    Canada's proposed "modern slavery" legislation – the Fighting Against Forced Labour and Child Labour in Supply Chains Act – is currently awaiting consideration by the House of Commons Standing Committee ...
    CanadaCorporate/Commercial Law
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    CRA Expands Voluntary Disclosures Program Effective October 1, 2025

    The Canada Revenue Agency ("CRA") has implemented significant changes to its Voluntary Disclosures Program ("VDP"), with new rules in effect for applications received on or after October 1, 2025.
    CanadaTax
    Wildeboer Dellelce LLP
    Wildeboer Dellelce LLP
  • Article

    AI Governance And Liability: Who Owns The Algorithm's Mistake?

    In a matter of months, generative artificial intelligence (AI) has shifted from an emerging technology to a mainstream business tool, with applications such as ChatGPT driving widespread adoption across industries.
    CanadaTechnology
    Torkin Manes LLP
    Torkin Manes LLP
  • Article

    Bill C-26: New Canadian Critical Infrastructure Cyber Security Law

    Canada has introduced a new cyber security law that will impose obligations on organizations acting in industries of national importance.
    CanadaTechnology
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Primer On AI Regulation In Canada: Decoding AIDA

    An Act Respecting Artificial Intelligence Systems and Data Used in Artificial Intelligence Systems (the "Artificial Intelligence and Data Act" – "AIDA")*, including the proposed amendments...
    CanadaTechnology
    Gowling WLG
    Gowling WLG
  • Article

    L'Agence Des Services Frontaliers Du Canada Met Fin À La Politique Provisoire Concernant Les Retours Aux États-Unis Pour Les Transporteurs Routiers

    La politique de retour vers les États-Unis (la « Politique ») mise en œuvre par l'Agence des services frontaliers du Canada (l'« ASFC ») en vertu de l'Avis des douanes 17-19 a cessé d'être en vigueur à minuit le 2 novembre 2020.
    CanadaTransport
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Blakes Competitive Edge™: February 2024 Update

    Welcome to the February issue of Blakes Competitive Edge, a monthly publication of the Blakes Competition, Antitrust & Foreign Investment group. Blakes Competitive Edge provides...
    GlobalAntitrust/Competition Law
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Contempt Of Court In Canadian Tax Litigation Is A High Bar In Canada: Lessons From MNR v Carflex Distribution Inc. (2025 FC)

    Contempt of court plays a significant role in Canadian tax litigation when taxpayers fail to comply with court-ordered obligations during Canada Revenue Agency (CRA) enforcement proceedings.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    CRA EFILE Software Block Security Enhancement

    The Canada Revenue Agency is introducing a significant EFILE software block security enhancement beginning in February 2026.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    When CRA Denies Penalty Relief In Major Non-Compliance Cases: Offshore Income And Aggressive Tax Shelters (2020–2025)

    Between 2020 and 2025, the Canada Revenue Agency (CRA) has maintained a stringent approach towards taxpayers involved in significant non-compliance, particularly concerning offshore income and aggressive tax shelters.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    October 2026 Amendments To Chambers Practice In British Columbia: What To Know

    The amendments were developed with the input of stakeholders, including members of the judiciary, the legal profession, government ministries and the public, in response to ongoing concerns regarding chambers delays, scheduling inefficiencies, inaccurate time estimates, and matters that are set down for hearing but ultimately do not proceed as scheduled
    CanadaCorporate/Commercial Law
    Singleton Urquhart Reynolds Vogel LLP
    Singleton Urquhart Reynolds Vogel LLP
  • Article

    New Year, New Compliance Obligations: CRA Releases Updated CRS Guidance

    Canada's implementation of the Organisation for Economic Co-operation and Development's Common Reporting Standard under Part XIX of the Income Tax Act...
    CanadaFinance and Banking
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    The Wait Is Over: Final Regulations To The Retail Payment Activities Act

    The final regulations to the Retail Payment Activities Act (RPAA) will be published in the Canada Gazette on November 22, 2023 (Regulations). Since the release of the draft regulations...
    CanadaFinance and Banking
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Have Your Say – Part 1: Canadian Patent Office Seeking Input On Expedited Examination

    The Canadian Intellectual Property Office has opened a public consultation on its patent examination programs, seeking stakeholder input on four existing expedited pathways and two proposed new programs. The consultation explores whether a fee-based "ultra-fast" track and a no-fee program targeting government-priority technologies could better serve innovators facing significant delays in Canada's patent system.
    CanadaIntellectual Property
    Torys
    Torys
  • Article

    Unpacking Canada's Economic Sanctions Guidance Refresh

    Global Affairs Canada ("GAC") has updated its guidance on its interpretation of Canada's economic sanctions and its expectations regarding compliance and due diligence.
    CanadaInternational Law
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    What Does The CBSA Review During A Customs Valuation Verification?

    Canadian importers (especially non-resident importers and those related to a foreign entity) may, someday, be contacted by the Canada Border Services Agency ("CBSA") to conduct a customs valuation...
    CanadaInternational Law
    LexSage
    LexSage
  • Showing 901–920 of 1122 results

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