When a taxpayer cannot meet tax payment deadlines or fulfill other obligations set by the Canada Revenue Agency due to personal misfortune or uncontrollable circumstances, penalties and interest are typically imposed by the CRA.

When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.

Most forms of remuneration for employment are taxed as income in the year they are received by that employee.

Input Tax Credits (ITCs) are the sum of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) that a registrant paid on legitimate and reasonable business expenses.

Arguably, one of the biggest tax breaks in the Canadian Income Tax Act is found in paragraph 40(2)(b): the principal residence exemption.

In this context the term "foreign entity" means either a foreign national or a foreign corporation.

Canadian employers that pay salaries, wages, or most other types of remuneration to an employee are required to withhold or deduct from each wage payment made to the employee.

Scholarships and bursaries received toward elementary or secondary school educational programs are generally not taxable in Canada.

A taxpayer-relief application may prompt the CRA to waive or cancel the interest or penalties on your tax bill.

In this Part 3 of our Canadian tax lawyer year end tax planning guide we discuss tax planning tips to benefit Canadian employees.

The Internal Revenue Service (IRS) issues millions of math error notices each year. Historically, these notices provided limited information, creating confusion and increasing the risk of default assessments.

In August 2025, the Israeli Tax Authority (ITA) introduced a new Voluntary Disclosure Procedure (VDP), designed to allow taxpayers to report previously undisclosed income and assets.

As a matter of social policy, Parliament recognizes the benefits of philanthropic donations to the community.

According to the Federal Court decision in Abrametz v. The Queen, when a taxpayer makes a payment under a guarantee for a corporation's indebtedness, it is generally regarded that the taxpayer has acquired the rights of the creditor ...

Along with various COVID-19 relief programs introduced by the government, the CRA has announced policy changes to limit Canadian taxpayers and others experiencing unexpected changes to their taxes due to the pandemic.

Non tax residents of Canada are taxable in Canada to a tax on income from certain "passive" sources of income, including dividends, royalties, and most importantly rent under Part XIII...

Since February 16, 2021, some Canadians have been locked out of their CRA My Account because the CRA removed their addresses from their accounts.

In Matthew Macisaac Consulting Inc. v HMQ, Matthew Macisaac Consulting Inc. (the Appellant) brought a motion for determination of the following questions pursuant to section 58 of the Tax Court of Canada Rules (general procedure):

Partnerships and their partners are subject to a number of unique Canadian taxation rules which may catch taxpayers off guard and cause them to incur tax penalties.

The Offshore Compliance Advisory Committee issued a report in December 2016 to the Canada Revenue Agency about the Voluntary Disclosures Program.