Contents: CRA Requirement to Pay: When Can a Third Party Become Personally Liable for Another Taxpayer’s Tax Debt? A Canadian Tax Lawyer’s Analysis of Dejifasanya v. The King Overview: When a CRA Requirement to Pay Can Turn Someone Else’s Tax Debt Into Your Own Liability How Does a CRA...
Overview: When a Tax Fraud Guilty Plea Comes Back to Haunt a Taxpayer Pleading guilty to a tax fraud charge is rarely the end of a taxpayer’s troubles. In Bernier v The King, a taxpayer who pleaded guilty to Income Tax Act and Excise Tax Act offences in 2022...
Can You Deduct Legal Fees Paid for Another Taxpayer’s CRA Dispute? Kruivitsky v. The King Overview: What if I paid Legal Fees or Expenses Regarding Tax Assessment of Another Taxpayer? Background: What Happened Between Ms. Kruivitsky and Mr. Dombroski? Key Issues and Findings: When Are Legal Fees for a...
Contents Overview: How Canadian Tax Law Determines Whether a Transfer Is a Gift What Does “Gift” Mean for Canadian Income Tax Purposes? Tax Consequences of Gifts in Common Situations Gifts in an Employment or Business Setting Gifts of Capital Property and Rollover Treatment Donative Intent: When Is a Transfer...
Overview: Tax Consequences of Canada’s New Foreign Influence Registry Canada’s Foreign Influence Transparency and Accountability Act came into force on August 4, 2026, creating a public registry overseen by the Office of the Foreign Influence Commissioner. Most of the commentary since then has focused on who is caught by...
Overview: Robinson v Canada and the Three-Year MAP Deadline Under the Canada-UK Tax Treaty Robinson v Canada (Attorney General), 2026 FC 854 (Federal Court File No. T-1567-22) is a significant Federal Court decision for taxpayers, accountants, and advisors managing cross-border residence disputes. The case confirms that the three-year...
Overview Canadian tax law asks, over and over again, whether two people are “related.” The answer decides whether a home purchaser can claim the GST/HST New Housing Rebate, whether two corporations must share a single small business deduction limit instead of each claiming their own, and whether income shifted...
Truck Driver Taxes in Canada: TL2 Meals, GST/HST, and Worker Classification Truck driving is one of the few occupations where the Income Tax Act gives workers their own specialized deduction regime, and yet it is also one of the sectors the Canada Revenue Agency has flagged as a compliance...
Overview Since 2022, the City of Toronto has imposed an annual Vacant Home Tax (VHT) on residential units left unoccupied for more than six months of the year. For most owners the tax is an afterthought: file the annual declaration, confirm the unit was lived in, and move on....
Falling behind on a Toronto property tax bill is stressful enough on its own. It becomes more complicated when an unrelated debt, such as an unpaid water bill, a by-law fine, or a local improvement charge, suddenly shows up added to the same tax account. Many Toronto property owners...