Introduction: A dispute over wine donations and the rules of charitable tax credits. The case of Ebert v. The...
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Family Trust Planning and the Hidden Role of Exempt Foreign Trusts Canada’s non-resident trust regime under section 94 of...
Introduction: CRA Expands Trust Reporting Requirements to Increase Transparency Canada’s trust reporting framework has undergone significant reform in recent...
Overview—Using trusts as flow-through vehicles For Canadian tax planners and business owners, utilizing inter vivos trusts to flow income...
Overview: Expecting to Profit from Charity: Why the Court Denied the Tax Credit The decision in Walby v. Canada...
Toronto-Dominion Bank (TD Canada Trust) v. Canada, 2026 FCA 25 Introduction: Unpaid Payroll Deductions: A Hidden Risk for Creditors...
When a Canadian taxpayer tried to change his 2004 tax return, CRA declined and pushed for penalties plus interest...
Introduction: Canadian Charity Law, CRA Revocation, and Constitutional Jurisdiction The British Columbia Supreme Court decision in Coram Deo Foundation...
In Insurance Institute of Ontario v. M.N.R., 2020 TCC 69, the Tax Court of Canada clarified that where a...