Significant changes were announced to the Alternative Minimum Tax (AMT) system in the federal budget for 2023. The Alternative Minimum Tax (AMT) is a parallel tax calculation...

In Marine Atlantic v the King (2023 TCC 95) the issue before the Court was the Appellant's entitlement to input tax credits (ITCs) in respect of property and services...

Are you planning to move because of work or school? If so, you could be eligible to claim moving expenses on your next tax return! Understanding the criteria and eligible expenses can help you maximize your deductions.

It may be well-known that litigation can be an expensive venture, but the nuances of how costs can impact a case are often overlooked. The recent decision in Watts v The King, 2024 TCC 100...

The Canadian tax system offers several tax credits aimed at supporting students with the financial burden of post-secondary education.

The GAAR, or General Anti-Avoidance Rule, is a rule meant to prevent abusive tax avoidance. It functions by denying Canadian taxpayers the benefits of engaging in abusive tax avoidance...

Post-mortem tax planning is a critical yet often overlooked aspect of estate management in Canada. This process involves strategic planning to mitigate the tax implications...

Navigating the complex landscape of corporate taxes in Canada can be a daunting task for any business. At Rosen & Associates Tax Law, we understand the intricacies of the Canadian tax system and are dedicated...

Budget 2024 proposes several amendments to the information gathering provisions of the Income Tax Act ("ITA"), notably "Notices of Non-Compliance," ...

Navigating the intricate realm of taxes can be intimidating for young adults and students in Canada. However, comprehending tax obligations...

The Canada Pension Plan (CPP) is a contributory social program whereby Canadian workers, employees, and self-employed individuals, contribute a percentage of their paycheque into a larger fund...

On August 26, 2024, the federal government announced new surtaxes targeting imports from China. This move is aimed at safeguarding the Canadian automotive industry, particularly the growing electric vehicle (EV) sector.

Landlords who are not tax residents of Canada and their tenants should be aware of filing and reporting requirements relating to the 25% federal non-resident withholding tax charged...

Canadians have come far with destigmatizing and normalizing therapy, however a barrier many still face in accessing therapy is the excessive costs.

Corporate restructuring has become a crucial strategy for companies aiming to stay competitive and profitable. At Rosen & Associates Tax Law, we understand the complexities and nuances involved...

Stock options and other equity-based compensation are commonly used by companies to attract, retain, and incentivize employees.

Tax systems can be complex and overwhelming for many individuals and businesses. In Canada, one of the key components of the tax system is the Goods and Services...

Has your employer offered you a Retirement Compensation Arrangement? Are you a business owner considering methods of supplementing your employees'...

The Canada Revenue Agency (CRA) has several key powers regarding the administration and enforcement of Canadian Tax Laws.

Recent legal developments have brought forth critical nuances in the legal frameworks governing Métis settlements in Alberta, specifically concerning taxation policies...