Missed Deadlines for Objections and the Jurisdictional Bar of the One-Year Rule The Income Tax Act sets strict deadlines...
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Overview – A Landmark Warning to CRA on Tax Litigation Conduct In Choptiany et al. v. The King (2022...
RESP Withdrawals: What Every Contributor and Beneficiary Should Know About Taxes A Registered Education Savings Plan (RESP) is a...
Have You Made a Mistake on Your Tax Return? Here Is How to Correct It. It is not uncommon...
Introduction – GAAR, Surplus Stripping and the Use of PUC Averaging The general anti-avoidance rule (GAAR) in section 245...
Introduction The Canada Revenue Agency (CRA) recently announced its 100-Day Service Improvement Plan, running from September 2 to December...
Overview On April 22, 2025, the Judicial Committee of the U.K. Privy Council released its decision in Methanex Trinidad...
Taxpayer Relief and the Limits of CRA’s Discretion Subsection 220(3.1) of the Income Tax Act authorizes CRA to waive...
Introduction The Federal Court’s recent decision in Spennie Holdings Inc. et al v. Attorney General of Canada (T-1197-25, released August 15,...