The Digital Services Tax (DST) was initially proposed in 2020 and was implemented in 2024. This tax applies retroactively to any revenues earned as of January 1, 2022.

In the case of 792391 Canada Inc. v The King (2023 TCC 37), the Tax Court of Canada determined that under Part XIII of the Income Tax Act (ITA), a tenant is liable for failing to withhold taxes...

In Fijal v. The King, the Tax Court of Canada addressed a complex tax dispute between the taxpayer, Mr. Fijal, and the Canada Revenue Agency (CRA) concerning income and deductions claimed on his tax returns.

Tax season is universally recognized as a time of heightened stress for individuals and businesses alike, as they endeavor to navigate the complexities of tax compliance.

In the digital age, particularly in the post-pandemic era, the indispensability of computers, software, and related assets to the operational fabric of Canadian businesses...

On April 29, 2020, the Canada Border Services Agency (CBSA) launched the digital application ArriveCAN to streamline the collection of contact and health information from travellers and facilitate quarantine measures.

During the Covid-19 pandemic, the Canada Emergency Business Account (CEBA) provided a lifeline for many businesses by offering interest free loans to help navigate economic challenges.

The Income Tax Act provides a significant deduction for charitable donations. A charity's donation receipts can provide serious incentive to don0rs when that charity is fundraising.

The Supreme Court of Canada ("the SCC") recently dismissed Glencore Canada Corporation's application for leave to appeal the FCA's 2024 decision (2024 FCA 3)...

In recent months, Saskatchewan has found itself at the center of a heated debate with the Canada Revenue Agency (CRA)...

The individual tax filing deadline for 2023 personal taxes has passed, as the deadline to file was April 30th. However, the next step that occurs in the tax return process...

As businesses in Ontario strive to modernize their operations and reduce their carbon footprint, the adoption of electric vehicles (EVs) has become increasingly popular.

A revenue projection method is a technique that may be implemented during the audit of a taxpayer. Briefly, IVI techniques are used in an attempt to determine the income of a taxpayer...

Understanding directors' personal liability for tax assessments in Canada. Discover the legal framework that applies to corporate directors.

Whether you operate as a sole proprietorship or corporation, it is important to understand the similarities and differences between them both in terms of tax filing requirements...

Credit unions are full-service financial cooperatives. Like other financial institutions, they provide various services, such as operating savings and chequing accounts, issuing loans, and providing financial advice.

In the vibrant landscape of digital entertainment, the realms of gaming and streaming have become more than just a pastime. For many, these platforms offer a lucrative career path...

The Federal Court of Appeal (FCA) recently issued a pivotal ruling in Glencore Canada Corporation v R, sparking widespread discussion within the tax and industry sectors.

Navigating the world of taxes can be a complex endeavour, especially when it comes to determining whether you are classified as an employee or an independent contractor...

One of the goals of the 2024 Federal Budget was to invest in ways and introduce measures that would simplify the start-up process for new businesses and facilitate growth for existing ones...