Archive for Author: taxlaw

Adult child pushing an elderly parent in a wheelchair at home

What are the CRA Tax Breaks for Canadian Caregivers? Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), and the Canada Caregiver Credit (CCC)

Introduction Caring for a loved one with a disability or chronic illness is often a labour of love, but it often comes with significant financial strain on top of the emotional burden. From preparing specialized meals to arranging therapy or hiring help, caregivers frequently shoulder costs that add up...

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Case Commentary: The King v. Csak – Why filing a waiver for a tax reassessment must be done within the normal reassessment period—or the waiver will be invalid

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...

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