The normal reassessment period rule is a rule that is usually used to the taxpayer's advantage. Generally, it prevents CRA from reassessing a taxpayer for a particular tax year after three years have elapsed.

The Remissions Order Application by an experienced Canadian tax lawyer under subsection 23(2) of the Financial Administration Act is often taken to be a last-ditch resort at tax relief for Canadian taxpayers when all other tax disputes ...

Many Canadian businesses have been impacted by the ongoing COVID-19 pandemic. While some businesses are able to operate but not at full capacity, others are forced to temporarily shut down due to public health orders.

Mr. Wall was a licensed real estate agent in Vancouver. From 2004 to 2010, he bought and sold three properties and the transactions all had a similar fact pattern.

When non-residents provide services in Canada, a lesser-known but critical piece of tax legislation comes into play: Regulation 105 of the Income Tax Regulations.

The tax treatment of income in Canada depends on its classification, making it essential for taxpayers to understand the nature of the income they earn in order to file tax returns accurately and engage in effective tax planning.

The GST/HST New Housing Rebate, as outlined in section 254 of the Excise Tax Act, offers essential relief to Canadians purchasing a newly built home. To qualify, however, Parliament imposed a strict condition.

Extraordinary promotional expenditures often attract scrutiny from the Internal Revenue Service (IRS), particularly when the amount paid for a single item appears disconnected from its intrinsic value.

Operating a business through a corporation can lead to significant deferral advantages over time.

In the Queen v Paletta, 2022 FCA 86, the Canadian tax litigation lawyer acting for the CRA appealed the Tax Court of Canada's decision regarding Mr. Pasquale Paletta's appeals from reassessment regarding the 2000 through 2007 taxation years.

The 2022 collapse of TerraUSD (UST) and Luna erased nearly $60 billion in global value and remains one of the most disruptive failures in cryptocurrency history.

The Canadian income tax regime differs for resident taxpayers and non-resident taxpayers in Canada.

The CRA derives its power to conduct tax audits against taxpayers under section 231.1 of the Income Tax Act.

For Canadian tax planners and business owners, utilizing inter vivos trusts to flow income through from corporations to beneficiaries is a common strategy for tax deferral and to multiply access to the lifetime capital gains exemption.

The Income Tax Act and case law allow for various deductions for employees and businesses. Many of these deductions relate to costs incurred to produce income.

The Canada Revenue Agency wants to know whether Canadian e-commerce merchants using Shopify have been accurately reporting their sales.

Canada's income tax system is designed around every taxpayer filing an annual return which reports all of the income that taxpayer earned during the year.

In 2025, Canadians faced prolonged delays with the CRA, including call answer rates below 40%in July 2025 and lengthy processing backlogs for T1 tax adjustments.

In March 2025, the Tax Court of Canada delivered its judgment on Ayoub v The King, 2025 TCC 48, related to the assessment by the CRA on the taxpayer, Michael Ayoub, for director's liability under subsection 323(1) of the Excise Tax Act.

The new tax rules will result in higher taxes on the sale of Goodwill and the inability to defer income from the sale of a business using a corporation.