In Canadian tax law, members of a syndicate are generally treated the same when it comes to the tax...
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CRA’s view vs. statutory language: Interpreting not-for-profit qualification The Canada Revenue Agency (CRA) explains that for an entity to...
What is the NRST? The Non-Resident Speculation Tax (NRST) was introduced to address concerns about non-resident investors purchasing Ontario...
Introduction – When are food expenses deductible? The Income Tax Act and case law allow for various deductions for...
The General Rule Under Section 150.1(2.1) of the Income Tax Act and What is a ‘prescribed corporation’? Section 150.1(2.1)...
Introduction: The Residence of a Trust – Central Management and Control Test Trusts are a common and effective tax...
Income Tax Folio S3-F1-C2, Deemed Interest Benefit on Shareholder Loans and Debts, replaces and cancels Interpretation Bulletin IT-421R2 In...
Introduction: The Office of the Taxpayers’ Ombudsperson, Its Annual Report and Its Role On June 20, 2025, the Office...
Introduction: Driver Inc. and How Some Trucking Companies Operate in Canada A recent CBC news article criticized the Canadian...