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When it comes to tax law, governments have two main arrows in their quiver.

It has been more than half a year since the Department of Finance announced proposed amendments to the small business deduction (SBD) rules in section 125 of the Income Tax Act (Act) as part of the 2016 Federal Budget.

For taxpayers with unfiled returns, outstanding tax debts, or other non-compliance issues the scam may appear more real.

During the Canada Revenue Agency (CRA) roundtable at the International Fiscal Association (IFA) conference in Toronto earlier this week, the CRA announced "administrative grandfathering" for...

The Canada Revenue Agency ("CRA") has released a preview of its new T1134 Summary and Supplement forms.

we discussed the immigration impacts of recent border closures and travel restrictions due to the COVID-19 pandemic for snowbirds and those on B-1 (business visitors) and B-2 (visitors for pleasure)

On January 9, 2012 the Internal Revenue Service ("IRS") issued a statement that contains two very important announcements for Canadian residents who have US tax and filing obligations:

I don't write as many blogs as other members of my firm, however, today my concern rose enough to put fingers to keyboard.

Our firm's June 21, 2010 blog (yes, that's over two years ago), discussed the CRA's domestic trust audit project. Our February 9, 2011 blog discussed the CRA's high net worth audit initiative (or what the CRA calls the "Related Party Initiative" or "RPI" for short).

Santa "Tax Man" (The Moodys Tax version adapted from "Santa Baby" – a song performed by American singer Eartha Kitt with Henri René and His Orchestra and originally released in 1953.

You can't say Justin Trudeau didn't warn us. He made it very clear during his campaign to become Prime Minister that he planned to introduce legislation that would be damaging to the Western Canadian oil and gas industry.

On August 12, 2015, the Tax Court of Canada ("TCC") released its judgment in C.J. McCarty Inc. v The Queen.

Finance Canada's economic update provided a weak response to competitiveness concerns.

Since the signing of the Immigration Act, 1976 into legislation almost 50 years ago, Canada has become a world leader in welcoming new migrants from across the globe.

A summer law student reflects on discovering the business and financial dimensions of immigration law, from E-2 investor pathways to high-volume practice management...

The Tax Court of Canada recently released their decision in "Lehigh Cement Limited v. R." and "CBR Alberta Limited v. R.".

And somehow, the villain always seems to be resurrected magically.