Contents Overview – Why the CRA Denies Some Medical Expense Tax Credit Claims Who Can Claim the Medical Expense Tax Credit? Which Medical Expenses Qualify for the Medical Expense Tax Credit? Why Does the CRA Deny So Many Medical Expense Tax Credit Claims? Pro Tax Tips – Maximizing Your...
Overview: Why the Tax Court Denied an $86,231 Commissioned Employee Expense Deduction Thorburn v The King, 2026 TCC 108, is a practical reminder that employee expense deductions are not allowed simply because an expense appears useful, income-producing, or supported by a Form T2200. The Tax Court of Canada dismissed...
Tax Court Denies $118,000 in Deductions Without Valid Receipts: Canadian Tax Lawyer Explains the Lesson of Chennenkunnath v. The King Overview – Record-keeping is indispensable for commission employees A commission-based car salesman’s attempt to deduct over $118,000 in employment expenses across two tax years was blocked in Chennenkunnath v....
Canada Greener Homes Affordability Program (CGHAP at a Glance: Green retrofits come with real tax consequences. Understanding how the CRA treats CGHAP grants, rental property deductions, ACB adjustments, principal residence exemption interactions, Class 43.1 eligibility, and Quebec provincial tax obligations is essential before you apply. On June 29,...
Overview — Establishing Business Deduction Entitlement through Procedural Diligence The case of Bobic v. The King, 2026 TCC 114, serves as a poignant reminder of the critical importance of record-keeping for small business owners in Canada, where the CRA, ultimately made significant concessions, which the Tax Court noted were...
Overview – Why the Tax Treatment of Employment Settlements Matters Before the Agreement Is Signed Employment settlements are often negotiated as a gross dollar amount, but employees and employers usually care about the net result. A wrongful-dismissal settlement, severance package, human-rights settlement, harassment award, stock-option settlement, or payment in...
Overview – When Can the CRA Deny a Business Expense? Many Canadian business owners assume that if a business expense was actually incurred and was genuinely connected to earning business income, it will be fully deductible for income tax purposes. That assumption is not always correct. Even where an...
Quick Answer: What Is the Toronto Vacant Home Tax? The Toronto vacant home tax (VHT) is a 3 percent annual municipal tax applied to residential properties in Toronto that are vacant for more than six months in a calendar year. The rate was 1 percent when the program launched...
Overview- CRA Denies Charitable Donation Tax Credits in the GLGI Donation Tax Shelter Litigation Cassidy v. The King, 2026 TCC 97 , is a Tax Court of Canada decision addressing charitable donation tax credits, donative intent, and the doctrine of abuse of process in repeated tax litigation involving the...
Overview– Why the TOSI Rules Remain a Risk for Family Business Tax Planning The Tax on Split Income (TOSI) rules remain among the most complex and misunderstood areas of Canadian private corporation tax planning. Found in section 120.4 of the Income Tax Act, these rules were significantly expanded effective...