In November 2022, the Canada Revenue Agency (CRA) addressed questions concerning the Canadian income tax implications of transferring the...
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Decoding Article XIV(6): Can Canadians Really Reclaim Departure Tax Under the Canada–Barbados Treaty? Opportunities for tax planning are virtually...
On Aug 15, 2025, the Canadian Government, through its Ministry of Finance and National Revenue, released for public consultation...
An Overview of the Canada Revenue Agency’s Administrative and Enforcement Powers The Canada Revenue Agency (CRA) possesses a wide...
Dividend Tax Planning in Canadian Private Corporations For Canadian entrepreneurs and owner-managers, extracting value from a corporation is a...
In a November 13, 2025, decision, Baxter I.C.I. Corp. v. Attorney General of Canada, 2025 FC 1816, the Federal...
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...