Archive for Category: Tax Law Canada

Crop doctor with stethoscope in hospital

Case Commentary: Persaud v The King – When Can You Claim Tax Deductions (including Medical Bills) for Dependants? Tax Residence in Canada is Key

Introduction: Dealing with Tax Residence When Claiming a Deduction for a Dependant Several provisions of Canada’s Income Tax Act (the “Tax Act”) allow individuals to claim medical expenses as a deduction. This includes subsection 118.2 of the Tax Act, which allows a taxpayer to claim medical expenses for a...

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Tax Court of Canada Rejects the CRA’s Attempt to Apply Gross-Negligence Penalties in Statute-Barred Years: Fuhr, et al v The King, 2024 TCC 43

Introduction: Statute-Barred Taxation Years Canada’s Income Tax Act generally bars the Canada Revenue Agency from reassessing a taxpayer’s taxable income or tax payable after the expiry of the “normal reassessment period.” For most taxpayers, the normal reassessment period expires three years from the date that the CRA issued the...

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A Canadian Tax Lawyer’s Guide to Tax Obligations for Foreign Home Buyers in Canada: Bakhtiari v British Columbia (Minister of Finance), 2023 BCSC 1260

Introduction: Restrictions on Foreign Home Buyers Via Taxes Canada has had the reputation of being welcoming towards immigrants at least for the past decades. However, there has also been a series of federal and provincial tax policies implemented in an attempt to restrict foreign non-resident of Canada home buyers...

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Determining Eligibility of The Canada Recovery Benefit: A Canadian Tax Lawyer Examines and Explains Existing Case Law

Introduction: Canada Recovery Benefit and The Canada Recovery Benefits Act The Canada Recovery Benefits Act came into effect on October 2, 2020, and established the Canada Recovery Benefit (“CRB”), aiming to provide income support to employed and self-employed Canadians who were directly affected by the COVID-19 pandemic and were...

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