Introduction: The Canada Revenue Agency’s Overzealous Use of Gross-Negligence Penalties Gross-negligence penalties aim to punish taxpayers whose conduct “involves a...
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Introduction: Derivative Tax Liability under Section 160 of the Income Tax Act & Transfers to Trustees Section 160 of...
Introduction – CRA’s Court Order against Coinsquare On September 18, 2020, the CRA filed a Federal Court application against...
What is a Tax Notice of Objection? A tax Notice of Objection is a formal dispute filed with the...
Introduction – Tax Remission Order Canada’s tax laws contain provisions that are carefully crafted and precisely designed to provide...
Introduction – Blockchain or Cryptocurrency Liquidity Mining and Yield Farming Blockchain or cryptocurrency liquidity mining (also called cryptocurrency yield...
Blockchain or Cryptocurrency Fraud – Cryptocurrency Fraudulent Investment Schemes The advent of blockchain technology and cryptocurrencies has resulted in...
Introduction to the Relevant Law on TFSA Over-Contribution and Non-Resident Contribution Before discussing the case of Ifi v. Canada...
Introduction: Cryptocurrency-Trading Businesses in Canada Canadian cryptocurrency-trading businesses face unique challenges. The mostly unregulated market brings higher risk of...