ArticleThe Nature Of TaxesAs with a jigsaw puzzle, we need to look at the picture on the front of the box before we start putting the pieces together. CanadaTaxKPK Law LLP
ArticleIs The Principal Residence An Endangered Species?The government is desperate for money and is on the search for new sources of revenues to finance its deficits.CanadaTaxKPK Law LLP
ArticleConsent Order Not RectificationThe TCC decision in Estate of the Late John Arthur Murphy (released January 13, 2015) took tax practitioners by surprise. The court concluded that the decedent's RRSP was taxable in the estate and not rolled to the spouse, despite a consent order that transferred the RRSP to the spouse.CanadaTaxKPK Law LLP
ArticleFile Your Tax Return On Time And Stay SafeSpring is the season to reflect on what we pay for through our taxes.CanadaTaxKPK Law LLP
ArticleHandle Owner-Manager Compensation With CareAs we enter tax filing season next month, owners of businesses will need to finalize the amount and nature of their compensation.CanadaTaxKPK Law LLP
ArticleBribery And The Rule Of LawAttorney General (and Minister of Justice) Jody Wilson-Raybould's resignation following the government's SNC-Lavalin debacle highlights how the "rule of law" applies to public prosecutions under inconvenient laws enacted by Parliament.CanadaCriminal LawKPK Law LLP
ArticleRed Flags For Tax AuditsMillions of employees forced to work from home because of COVID-19 turned their bedrooms, basements, and kitchens into workspaces. CanadaTaxKPK Law LLP
ArticleTax Views: Appealing Tax Assessments A Long And Expensive JourneyTaxpayer appeals to the Canada Revenue Agency (CRA) are the first step in resolving tax disputes following an assessment for taxes. CanadaTaxKPK Law LLP
ArticleTaxpayer Bill Of Rights Won't Speed Up Dispute ProcessCanadian taxpayers can be excused for thinking that when the government proclaims a bill of rights that they actually have rights under it.CanadaTaxKPK Law LLP
ArticleBribery And Corruption In International BusinessThe SNC-Lavalin affair has dominated the Canadian news media for two months without complete revelation of what really happened.CanadaCriminal LawKPK Law LLP
ArticleFederal Court of Canada Strikes Down Ex Parte Jeopardy OrderIn MNR v. RRSP Trust of Grenon, 2015 FC 1050, the Federal Court of Canada struck down an ex parte jeopardy order granted to the Canada Revenue Agency (CRA) on March 7, 2013. CanadaTaxKPK Law LLP
ArticleUS BEA Information FilingThe US Bureau of Economic Analysis (BEA) is an agency of the US Department of Commerce and is governed by the International Investment and Trade in Services Survey Act. CanadaInternational LawKPK Law LLP
ArticleVern Krishna: Auditor General's Report Shows Taxpayer Bill Of Rights Is Merely Feel-Good PRTaxpayers can be excused for thinking the Canadian Taxpayer Bill of Rights gives them some actual rights.CanadaTaxKPK Law LLP
ArticleUS Shareholder Of A Canco After 2017 Tax ReformPublic Law no. 115-97 (2017 tax act)—the Tax Cuts and Jobs Act, signed December 22, 2017—significantly changed the Code and negatively affects a US person in Canada holding shares in a closely held corporation. CanadaTaxKPK Law LLP
ArticleTwelve Rules That Protect The Tax CollectorTax rules protect the Tax Collector. They are not intended to protect taxpayers. Taxpayers who do not comply with the rules lose all their rights. There is no Charter protection for taxpayers.CanadaTaxKPK Law LLP
ArticleForeign Home Buyer Tax / Non-Resident Speculation TaxOntario has introduced a Foreign Home Buyer Tax / Non-Resident Speculation Tax ("NRST") effective April 21, 2017.CanadaTaxKPK Law LLP
ArticleParadise Papers, New VDP Not Government's Panacea In 2019The Canada Revenue Agency (the "CRA") has launched roughly 100 audits into taxpayers named in the Paradise Papers offshore tax leak, according to documents tabled in Parliament.CanadaTaxKPK Law LLP
ArticleGST/HST And Financial Services: Exempt v. Section 150 ElectionFinancial services are generally an exempt supply for which no GST/HST would be charged. CanadaTaxKPK Law LLP
ArticleGST/HST On Sale Of Property Into Canada – Court Blocks Portion Of Taxes On U.S. RV Maker's ExportsBobby Solhi of TaxChambers LLP was quoted by Bloomberg BNA International Tax Monitor on the recent Tax Court of Canada decision in Jayco, Inc. v. The Queen that addressed GST/HST...CanadaTaxKPK Law LLP
ArticleGST/HST Debt And CRA's Super Priority: Secured Creditors BewareThe Crown, on behalf of the CRA, sued TD Bank to recover money that it received from one of its customers.CanadaTaxKPK Law LLP