Introduction: A dispute over wine donations and the rules of charitable tax credits. The case of Ebert v. The King (2023 TCC 49) was decided by the Tax Court of Canada in April 2023. The case involved three taxpayers—Irving Ebert, Richard Herman, and P. Philippe DesRosiers—who had donated bottles...
Family Trust Planning and the Hidden Role of Exempt Foreign Trusts Canada’s non-resident trust regime under section 94 of the Income Tax Act is one of the most significant anti-deferral frameworks in Canadian international tax law. Following the 2007 legislative tax reforms, the provision greatly expanded Canada’s ability to...
Introduction: CRA Expands Trust Reporting Requirements to Increase Transparency Canada’s trust reporting framework has undergone significant reform in recent years as part of broader efforts to improve tax transparency and prevent tax avoidance through undisclosed beneficial ownership arrangements. The Canada Revenue Agency (CRA) now requires many trusts to provide...
Overview—Using trusts as flow-through vehicles For Canadian tax planners and business owners, utilizing inter vivos trusts to flow income through from corporations to beneficiaries is a common strategy for tax deferral and to multiply access to the lifetime capital gains exemption. A discretionary trust allows the trustees to decide...
Overview: Expecting to Profit from Charity: Why the Court Denied the Tax Credit The decision in Walby v. Canada (2025 FCA 94) addresses the meaning of a “gift” under the Income Tax Act and the requirements for claiming charitable donation tax credits. The case arose after two taxpayers, Chris...
Toronto-Dominion Bank (TD Canada Trust) v. Canada, 2026 FCA 25 Introduction: Unpaid Payroll Deductions: A Hidden Risk for Creditors The Federal Court of Appeal’s decision in Toronto-Dominion Bank (TD Canada Trust) v. Canada addresses an important issue in Canadian tax law: whether the Crown can recover unremitted payroll deductions...
When a Canadian taxpayer tried to change his 2004 tax return, CRA declined and pushed for penalties plus interest while ignoring his change request for 10 years. Judicial review sided with the taxpayer. In 2005, anticipating that his 2004 reportable income would be nearly double the amount originally declared,...
Introduction: Canadian Charity Law, CRA Revocation, and Constitutional Jurisdiction The British Columbia Supreme Court decision in Coram Deo Foundation v MNR, 2026 BCSC (S260171), is a significant Canadian charity law and Canadian tax litigation ruling addressing interim injunctive relief, CRA revocation of charitable status, and constitutional limits on federal...
In Insurance Institute of Ontario v. M.N.R., 2020 TCC 69, the Tax Court of Canada clarified that where a payor and a worker share a common intention regarding the nature of their relationship, that intention may prevail — even where the objective indicia point in a different direction —...
Introduction – Taxpayer Relief, Tax Reassessments, CPP Refunds, and the Jurisdictional Limits of Objection Rights In Tolley v. The King, 2026 TCC 14, the Tax Court of Canada examined whether a taxpayer can obtain an extension of time to file a notice of objection after the Canada Revenue Agency...