The issue at the heart of the decision was whether the CRA could renege on a long-standing agreement it had with GM that allowed it to use a simplified method to compute standby charge and operating expense benefits of its employees.

The Canada Revenue Agency (the "CRA") appears to be targeting users of bitcoin and other cryptocurrencies for audit, according to a Forbes online article (the "Article").

The complex and archaic nature of the GST/HST rules result in unpleasant results for the Canadian economy.

Accounting involves communication and the use of language to convey business information. As with all languages, communication can create misunderstandings if one does not understand...

Most industries across the globe have been affected by recent world events. As lawyers, we've had to address new trends and demands in the market, including greater complexity in Canada/U.S. cross-border personal tax and estate planning.

The ruling reflects that deemed trust rules are "quite strict," and should be a warning to lenders to investigate a borrower's existing tax obligations, Toronto sales tax specialist Simon Thang said June 12.

In the past two weeks, we saw frenzied buying and selling of shares with minimal intrinsic value but high speculative interest in the "shorts market"...

A Tax Court of Canada judge has issued a strong rejection of taking questions "under advisement" in examinations for discovery.

A country's revenue laws reflect its political sovereignty and create property rights that affect relationships. Hence, sovereign states will not enforce the revenue laws of foreign...

Liberal party calls for taxing wealthy may seem non-controversial, but tax lawyers warn of unintended consequences.

There is a popular misconception about taxes that they are a modern creation. In fact, taxes in one form or another have existed since the dawn of civilization.

An appeal was filed with the Federal Court of Canada in Vancouver seeking a declaration that the enforcementof the US FATCA on Canadian soil is unconstitutional.

Quebec lost $270 million in 2017 from uncollected sales tax on property and services purchased online, according to the proposal.

It is a fundamental principle of Anglo-Canadian law that a taxpayer is entitled to arrange his or her affairs to minimize tax. The frequently decision is the judgment of the House of Lords...

For most persons, tax is an "unpleasant subject" of complex and inexplicable rules, administered with bureaucratic ferocity and resulting in expensive litigation over an extended period

As we commence the new year (2020), we prepare ourselves for what awaits us: spring showers, flowers, and the hand of the tax collector reaching into our pockets.

Taxes are compulsory expropriations levied to support necessary government expenditures. The law is complex, and the government has large budgets to administer it.

Miedzi Copper Corporation v. Her Majesty The Queen (2015 TCC 26) is the most recent case from the Tax Court of Canada to address whether a Canadian holding corporation could claim input tax credits...

Agreements for the avoidance of double taxation are bilateral Conventions (herein, sometimes referred to as "treaties") between sovereign States.

Tax law is driven by policy. Every rule has an underlying rationale, which is purportedly translated into legislative language in the statute.