S.51 rollovers are one of the many tax-free rollovers the Income Tax Act provides taxpayers. A s.51 rollover allows a taxpayer to convert debt or shares in a corporation to new shares of that corporation on a tax-free basis.

The Tax Court of Canada's decision in Uppal Estate v. The King (2025) 2024-816(IT)G, a motion to strike pleadings brought by the Canadian tax litigation lawyer for the taxpayer, addresses procedural fairness in tax litigation...

For many Canadians it has become a common investment to supplement one's income by purchasing real estate and renting those properties to generate rental income.

The Tax Court of Canada has recently decided a case regarding director's liability for unremitted GST/HST.

This case was a split decision with the taxpayer's Canadian tax lawyer winning the argument against gross negligence penalties but losing with respect to statute barred years.

As of January 1, 2016, testamentary trusts began having their income taxed at the highest marginal tax rate unless a specific exception applies which allows for graduated income tax rates to apply.

Under Canada's income tax system, taxpayers are required to calculate, report and pay their taxes in accordance with the applicable deadlines.

The Tate brothers, Andrew and Tristan, are British-American influencers known for their controversial online presence, particularly Andrew, who has amassed a significant following through social media for his misogynistic views and lifestyle advice.

When a business is sold, whether through a share sale or an asset sale, the purchaser almost invariably demands restrictive covenants—such as a non-competition or non-solicitation agreement—from the selling shareholders or key principals.

The Canadian legal system encourages legal disputes to be resolved by settlements rather than litigation to provide for relatively speedy and cost-effective resolutions to legal disputes.

The charitable sector is key to the quality of life for many Canadians, and it relies on donations from ordinary Canadians in order to function. In this Part 2 of our year end tax planning article our expert Canadian tax lawyers discuss year end income tax planning for charitable donations

International commercial terms or Incoterms® are a set of pre-defined, generally accepted terms and related acronyms developed by the International Chamber of Commerce ("ICC").

An alter ego trust is an inter-vivos trust, which means it's created during your lifetime, established after 1999.

The Canadian Income Tax Act gives the CRA a wide range of powers such as auditing or examining certain books and records from a taxpayer, or even enter business premises to carry out its inspection.

The Canada Revenue Agency's voluntary disclosure program allows taxpayers to come forward proactively to correct prior errors or omissions with their taxes.

Charles Lienaux, a chartered professional accountant, claimed $15,436 in business expenses for 2019, primarily related to motor vehicle costs ($11,605), home office expenses ($1,550), and hotel expenses ($1,320).

The Canadian Income Tax Act requires certain corporations to file their annual income tax returns electronically.

Section 160 of the Income Tax Act (ITA) is one of the most potent collection tools available to the Canada Revenue Agency (CRA). While most tax liabilities are personal to the individual who earned the income, section 160 creates a form of “derivative” or secondary liability.

The plaintiffs, Allan Jay Gordon, James A. Deacur and Associates Ltd. [and James Allan Deacur sought damages from the government of Canada alleging that the Canada Revenue Agency conducted tortious act in its criminal investigation.

In the ever-evolving world of social media, individuals have found new avenues to express their creativity, share their passions, and build thriving businesses.