When a Canadian taxpayer tried to change his 2004 tax return, CRA declined and pushed for penalties plus interest while ignoring his change request for 10 years. Judicial review sided with the taxpayer. In 2005, anticipating that his 2004 reportable income would be nearly double the amount originally declared,...
Introduction: Canadian Charity Law, CRA Revocation, and Constitutional Jurisdiction The British Columbia Supreme Court decision in Coram Deo Foundation v MNR, 2026 BCSC (S260171), is a significant Canadian charity law and Canadian tax litigation ruling addressing interim injunctive relief, CRA revocation of charitable status, and constitutional limits on federal...
In Insurance Institute of Ontario v. M.N.R., 2020 TCC 69, the Tax Court of Canada clarified that where a payor and a worker share a common intention regarding the nature of their relationship, that intention may prevail — even where the objective indicia point in a different direction —...
Introduction – Taxpayer Relief, Tax Reassessments, CPP Refunds, and the Jurisdictional Limits of Objection Rights In Tolley v. The King, 2026 TCC 14, the Tax Court of Canada examined whether a taxpayer can obtain an extension of time to file a notice of objection after the Canada Revenue Agency...
Overview The Tax Court of Canada decision in Martin v The King, 2024 TCC 153, delivers important guidance on the Canadian tax treatment of Retirement Compensation Arrangements (RCAs) for non-resident professional athletes and other high-income earners with cross-border income. This ruling addresses how RCA contributions affect the computation of...
Overview — Canadian Students Cannot Pay for Multiple Years of Foreign Tuition, Then Claim Overpayments on Current-Year Taxes In Ojaide v. The King, 2025 TCC 180, the Tax Court of Canada addressed a specific but practical issue: whether a taxpayer can inflate a tuition tax credit for a taxation...
The Canada Revenue Agency’s drive to recover outstanding amounts from CRA COVID-19 benefit programs has now identified more than $10 billion in repayments due, marking a significant chapter in Canada’s fiscal response to the pandemic. This development carries direct relevance for Canadian taxpayers, encompassing professionals, entrepreneurs, investors, and accountants...
A salary deferral arrangement is an anti-avoidance rule in Canadian tax law, designed to prevent employees from deferring tax on income that has already been earned. The rules governing SDAs are complex and have significant implications for both employers and employees who wish to structure compensation in a tax-efficient...
When a loved one dies, taxes can impose a substantial and often unexpected burden on their estate. In Canada, the deemed disposition rules that apply at death frequently give rise to significant capital gains, and in certain circumstances, the same underlying value can be taxed more than once. Subsection...
Employee ownership trusts are increasingly recognized as a sophisticated and corporate tax planning option for Canadian private corporations. Recent federal legislative refinements have materially strengthened the employee ownership trust framework, improving certainty, flexibility, and long-term viability for business owners seeking an alternative to third-party sales or intergenerational transfers. For...