Introduction: Canadian Charity Law, CRA Revocation, and Constitutional Jurisdiction The British Columbia Supreme Court decision in Coram Deo Foundation...
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In Insurance Institute of Ontario v. M.N.R., 2020 TCC 69, the Tax Court of Canada clarified that where a...
Introduction – Taxpayer Relief, Tax Reassessments, CPP Refunds, and the Jurisdictional Limits of Objection Rights In Tolley v. The...
Overview The Tax Court of Canada decision in Martin v The King, 2024 TCC 153, delivers important guidance on...
Overview — Canadian Students Cannot Pay for Multiple Years of Foreign Tuition, Then Claim Overpayments on Current-Year Taxes In...
The Canada Revenue Agency’s drive to recover outstanding amounts from CRA COVID-19 benefit programs has now identified more than...
A salary deferral arrangement is an anti-avoidance rule in Canadian tax law, designed to prevent employees from deferring tax...
When a loved one dies, taxes can impose a substantial and often unexpected burden on their estate. In Canada,...
Employee ownership trusts are increasingly recognized as a sophisticated and corporate tax planning option for Canadian private corporations. Recent...