Archive for Month: January

Man holding brown gavel with one hand on book

Case Commentary: CRA Violates Procedural Fairness for CERB/CRB Claims – Cameron v. Canada (Attorney General) – Judicial Review at Federal Court

Introduction – CERB and CRB claims before the Federal Court The Canada Revenue Agency (“CRA”) has been assessing, and often denying, Canada Emergency Response Benefit (“CERB”) and Canada Revenue Benefit (“CRB”) claims. Recourse for those individual taxpayers denied CERB and CRB is to request a second review from the...

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A Cardboard with Inscription that says donation, with food donations surrounding it.

Can Donations to a Charity be Claimed as a Business Expense? When can You Deduct Expenses Under the Canadian Income Tax Act?

Introduction – Tax Exemptions for Charities To promote philanthropic ventures, the Canadian income tax regime offers generous tax benefits for people and organizations engaging in charitable activities. First, under the Canadian Income Tax Act, an organization that maintains registered charity status is tax-exempt on any income it receives. An...

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