Introduction – How CRA Assessments are Appealed to the Tax Court of Canada The Tax Court is a federal court that has the jurisdiction to deal with matters involving all taxpayers including corporations and trusts related to the Canada Revenue Agency (“CRA”). The Tax Court was created by the Tax...
Introduction To Non-Resident Withholding Tax When non-residents receive income from Canadian sources, such as dividends, interest, royalties, or rental income, the Canadian government imposes a withholding tax on this income. The payor (e.g., a corporation or individual in Canada) is responsible for deducting the tax from the payment and...
Introduction: Landlord’s Tax Obligations Canada has, over the years, gradually become a difficult business for landlords. In particular, Canada has grown much less welcoming towards short-term rental units. In fact, the government of Canada has specifically targeted landlords who operate short-term rentals and imposed a series of additional taxes...
Introduction – The Recent Tax Court Decisions on Taxability of Poker Winnings: Duhamel, Fournier, Berube & D’Auteuil Poker, a game of skill and strategy, has gained immense popularity worldwide. In Canada, many individuals enjoy playing poker as a recreational activity or even professionally. Unsurprisingly, the Tax Court of Canada...