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How the Tax Court of Canada upheld GST/HST installment interest even though the taxpayer had more than $15,000 sitting on account with Revenu Québec—can a tax credit balance automatically satisfy future GST/HST installment obligations?

In March 2025, the Tax Court of Canada delivered the judgment on Aneeta Ram v His Majesty the King, 2025 TCC 49, dismissing the appeal by the self-represented litigant Aneeta Ram against the CRA regarding the denial of her claim for the GST/HST new housing rebates.

While the CRA is empowered under the Income Tax Act to conduct both criminal and civil investigation against Canadian taxpayers for potential non-compliance issues, the CRA conducts a relatively small number of ...

If you're a criminal they will catch you, as the saying goes, they even managed to catch Al Capone on tax evasion.

Canada's federal Income Tax Act includes provisions that grant the Canada Revenue Agency (the "CRA") a wide range of powers for administering and enforcing the Act.

Canada's Income Tax Act does not contain a comprehensive definition of what constitute a dividend.

Many Canadian taxpayers have encountered scams impersonating the Canada Revenue Agency (CRA), where scammers and fraudsters exploit the agency's authority and Canadian taxpayers' fear of tax and administrative penalties.

The broad category of sex work in Canada includes a variety of jobs, such as phone sex operators, exotic dancers, sex product manufacturers, strip club management...

"Magic: The Gathering",tm a collectible trading card game produced by the publishing company Wizards of the Coast, has become (since its release in 1993) one of the world's most popular trading card games by both revenue and player count.

The 24-month holding period requirement for qualified small business corporation (QSBC) shares is essential for Canadian entrepreneurs, investors, accountants, and professionals aiming to secure the lifetime capital gains exemption (LCGE).

The concept of non-arm's length is important in Canadian Tax Law. There are several significant tax implications under the Income Tax Act that can result when two parties to a transaction deals at non-arm's length.

For Canadian taxpayers looking to setup a small business the issue of taxes can be daunting. This article seeks to provide some of the basic concepts and issues to help guide new businesses to stay compliant with their Canadian tax obligations.

The value of a shareholder benefit is the fair market value of the benefit received.

Probate is the legal process through which a deceased person's will is validated by the courts, and the administration of his or her estate is carried out according to the terms of the will.

The recent Federal Court of Appeal ruling in Jennings-Clyde v. Canada (Attorney General), 2025 FCA 225, underscores the critical need for administrative transparency when the Canada Revenue Agency (CRA) exercises discretion in taxpayer relief matters.

The 2025 Auditor General's report on the Canada Revenue Agency (CRA) reveals significant deficiencies in the administration of call centre services.

This case concerns the enforcement powers of the Canada Revenue Agency (CRA) and the consequences of failing to comply with a court order under the Income Tax Act.