In March 2025, the Federal Court of Appeal delivered the judgment on the appeal of a decision of the Tax Court of Canada concerning a taxpayer’s tax liability derived from the tax debts of her late husband, pursuant to subsection 160(1) of the Income Tax Act. Background – Derivative...
Introduction: A Canadian Employer Has Specific Tax and Reporting Obligations Since the COVID-19 Pandemic, the shift to remote work has transformed the employment landscape in Canada. It is estimated that about 40% of Canadians either work completely remotely or follow a hybrid arrangement. Many Canadians have also expressed that...
Introduction – A sound plan with a flawed execution In January 2025, the Ontario Court of Appeal ruled on the case of Pyxis Real Estate Equities Inc. v. Attorney General of Canada, 2025 ONCA 65, effectively overturning the decision of the Ontario Superior Court of Justice in 2024 ONSC...
Introduction: Derivative Tax Liability & Section 160 of Canada’s Income Tax Act The derivative tax rule in section 160 of Canada’s Income Tax Act prevents tax debtors from trying to hide assets from the Canada Revenue Agency’s tax collectors by transferring those assets to spouses, friends, relatives, related corporations,...
Introduction – An Immigrant Success Story with a Tax Story to Tell In June 2024, the Federal Court of Appeal issued the judgment on Yadgar v. The King, 2024 FCA 107, dismissing the appeal by the taxpayer and affirming the July 2023 ruling of the Tax Court of Canada....
A UK Court Has Ruled in Favour of Seizing the Tate Brother’s Assets for Unpaid Taxes The Tate brothers, Andrew and Tristan, are British-American influencers known for their controversial online presence, particularly Andrew, who has amassed a significant following through social media for his misogynistic views and lifestyle advice....
In January 2025, the Federal Court of Appeal (FCA) rendered its decision on Doostyar et al. v The King, 2025 FCA 6 (Doostyar). The FCA dismissed the appeal by the taxpayers of a decision by the Tax Court of Canada (TCC). The issue in the case at the TCC...
Introduction: Toronto’s Vacant Home Tax Declaration Deadline is Fast Approaching The City of Toronto now marks its third year of imposing the Vacant Home Tax (“VHT”) on property owners in Toronto. After its controversial rollout in 2022, the City of Toronto was plagued with a series of cascading blunders...
On January 1, 2022, the Select Luxury Items Tax Act, also known as the Luxury Tax Act, came into effect. This new tax, introduced as part of the 2021 Federal Budget, targets high-earning Canadians who can afford to buy expensive goods, making them contribute more to the tax system....
Introduction Home flipping in Canada has been a popular strategy for those looking to invest in real estate, capitalize on market trends, and potentially earn significant profits. However, one of the less discussed but critically important aspects of this practice is the tax implications, particularly when it comes to...