Archive for Category: Tax Law Canada

Four different truckers posing in front of a tractor unit.

Tax obligations and tax remittances for employees versus contractors, misclassification of employees in Canada’s Trucking Industry

Introduction: Driver Inc. and How Some Trucking Companies Operate in Canada A recent CBC news article criticized the Canadian trucking industry for its employment practices. Specifically, the article states that some trucking companies purposefully misclassify workers as independent contractors to save money on payroll taxes. The Canadian Trucking Alliance...

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Smiling woman tax representative in a suit at a desk in front of a laptop.

CRA unveils new process for Canadian taxpayers to authorize their tax representatives to access their online CRA account using “Authorize a Representative”

Improvements to the CRA Authorization Request Service in Represent a Client As part of the Canada Revenue Agency’s ongoing efforts to improve service delivery by making it faster, easier, and more secure for taxpayers and their representatives, the Canada Revenue Agency has enhanced the Alternative process for individuals’ Authorization...

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Elderly couple reviewing paperwork in front of a laptop on a table.

A Canadian Tax Lawyer’s Guide to the Canadian Tax Treatment Of Domestic, Foreign Retirement Compensation Arrangements (RCAs) for High-Income Earners: Lessons from Martin v The King

Introduction: What is a Retirement Compensation Arrangement? Retirement planning is a cornerstone of long-term financial security, especially for high-income earners and corporate executives whose pensionable earnings often exceed the thresholds permitted under traditional retirement savings vehicles. One such advanced planning mechanism available in Canada is the Retirement Compensation Arrangement...

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Business people wearing suits sitting around a table discussing share prices displayed on a tablet

Share Redemption and Share Retraction: Tax Treatment by CRA—plus they are Useful Tax Planning Tools

Introduction: What is Share Redemption? What is Share Retraction? Corporate structures in Canada often involve various strategies for managing share ownership, capital returns, and shareholder interests. Two important concepts in corporate law and taxation that frequently arise are share redemption and share retraction. Share redemption occurs when a corporation...

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Tax Court of Canada is not ‘Slap-Dash,’ nor Tolerates Sloppy Examination for Discovery: Whistler Blackcomb Holdings Inc. v The King, 2025, TCC 13: Expert Canadian Tax Litigation Lawyer

Introduction: Tax Litigation & Examination for Discovery The Tax Court of Canada, established in 1983 under the Tax Court of Canada Act, serves as a federal court that adjudicates disputes arising from tax matters between individuals or companies and the Canada Revenue Agency. The court’s jurisdiction primarily encompasses appeals...

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