Common law debt-equity characterization depends on the synthesis of more than a dozen factual and circumstantial elements.

Recent circumstances have forced many companies to lay off employees without cause. Canadian employers are grappling with difficult decisions around the appropriate amount...

The firm provides a variety of advisory services designed to protect its clients from future tax disputes

Determining the deductibility of a trade or business expense has consistently remained one of the top ten most litigated issues before the U.S. Tax Courts and is important to businesses of all sizes.

As courts and federal agencies grapple with worker classification in an evolving economy, knowing how a worker is classified for tax and employment purposes is crucial for businesses of any size and the professionals advising them.

For years, the Section 6662 accuracy-related penalty has been one of the most frequently litigated federal tax issues in the United States.

Successful and long-lasting innovations begin with understanding how they make everyone's job easier and more productive...

The complexity of tax law continues to grow and intelligent technology is here to help.

This month in our Blue J Predicts column we examine the deduction of legal and litigation expenses in the context of the generic drug industry.

Whether you're an accountant, tax attorney, or other tax practitioner, diagramming is an essential part of your work. Diagrams help you break down...

In this month's Blue J Predicts column, we examine the parties' economic substance arguments in the ongoing litigation in Chemoil.

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How do AI solutions benefit today's tax practitioner? What role does AI play in the future of tax law?

Terminations can be risky terrain for even the most experienced HR professional.

In December the CRA announced new guidance for employees deducting home office expenses. These changes are likely to be welcomed by thousands of Canadian workers who suddenly find themselves...

Losses are not allowable for an activity that is carried on primarily for sport, as a hobby, or for recreation.

Canadians are hurting economically with the country's economy expected to shrink by 6.2 percent this year.

Legislated exemptions, such as the one provided under section 501(c)(15) for some insurance companies, are a public and open invitation to tax planning.

Leading accounting firms are able to drive efficiency and growth by adopting the latest technology.

The question of whether two parties are dealing at arm's length is an important one for many provisions of the Income Tax Act.