On May 20, 2021, the Federal Court of Appeal released its much-anticipated decision in CIBC v The Queen, 2021 FCA 96, upholding the ruling of the Tax Court of Canada that Aeroplan provided promotional and marketing services to CIBC subject to GST.

Building a new home, or renovating an old one, can be a stressful and overwhelming process. CRA can add to the stress by conducting a GST/HST Tax Audit.

In this 2 part article on the CRA review by the Auditor General of Canada our expert Canadian tax lawyers analyze the report and explain changes to the tax Notice of Objection process....

Yet the IC contemplates that a disclosing taxpayer may require additional time to submit the completed tax returns

In MNR v Zhao, the Canada Revenue Agency (CRA) filed an ex parte application for a jeopardy order authorizing CRA to take collection action with respect to amounts of income tax owing that were assessed against a taxpayer.

Neyedly, the applicant, sold used boats but didn't report income or expenses related to this business in 2005.

Under the Income Tax Act, the Canada Revenue Agency ("CRA") is permitted to inspect and reassess a taxpayer's personal and or corporate tax returns for any reason.

Buying and Selling real estate assignments is a common form of transaction in the real estate market. An assignment is a transaction of the rights to a property before the legal ownership of the actual property is transferred.

In The University of New Brunswick v. The Minister of National Revenue, 2023 TCC 72, the University of New Brunswick, appealed a decision of the CRA, that classified a post-doctoral fellow as an employee of the University.

With the rise of the internet and the plethora of information available to anyone with a smartphone, there has been a marked increase in taxpayers who choose to self-represent when they appeal their assessments to the Tax Court of Canada.

Part 5 of our Canadian tax lawyer year end tax planning article discusses tax planning opportunities for small business owners.

In Part 3 of this series, our Canadian tax lawyers provide their top year-end tax-reduction strategies concerning investments.

Registered retirement savings plans (RRSPs) are specifically designed to promote and encourage retirement savings for Canadian taxpayers.

The T1135 is a reporting form where Canadian resident taxpayers report to the Canada Revenue Agency any specified foreign property they own if the specified foreign property has a cumulative adjusted cost base of $100,000 CAD or more.

Bitbuy and Newton, two cryptocurrency exchanges based in Canada, have implemented a yearly purchase limit of $30,000 Canadian for "restricted coins" for their users residing in Ontario.

In my tax practice I deal with voluntary disclosure files on a daily basis and I have submitted well over a thousand such files over the years.

The recent decision in C&W Offshore Ltd. v. HMK, 2026 TCC 40, serves as a stark reminder to Canadian businesses of the rigorous obligations imposed by Part XIII of the Income Tax Act (ITA) when dealing with non-resident suppliers.

As the Canadian tax system is based upon taxpayers self-assessing and self-reporting their income, to protect the integrity and fairness of the system, various enforcement mechanisms are in place to ensure compliance.

When you move from Canada, you may be subject to the ‘deemed disposition' tax rules. These rules treat you as having sold certain property you own at its fair market value (FMV) on the date you cease to be a Canadian resident, causing you to realize any accrued capital gains or losses.

During the 2021 federal election, the Liberal Party of Canada proposed introducing a new form of tax favoured account: the First Home Savings Account