In a November 13, 2025, decision, Baxter I.C.I. Corp. v. Attorney General of Canada, 2025 FC 1816, the Federal...
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The Dilemma: Corporate Status vs. Tax Obligations The dissolution of a corporation creates confusion regarding its tax filing obligations....
The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file...
Missed Deadlines for Objections and the Jurisdictional Bar of the One-Year Rule The Income Tax Act sets strict deadlines...
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...