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Author: Alessandra Tuzi

by Alessandra Tuzi

Rosen v The King: The Timing of Tax Deductions – Cash or Accrual Basis?

The Tax Court of Canada’s (“TCC”) recent decision in Rosen v The King, 2025 TCC 6, underscores the critical distinction between cash and accrual...

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Accounting, Tax NewsMarch 12, 20250 comments

by Alessandra Tuzi

How Much Time in Your Rental is Enough Time? Tax Court of Canada Rules on GST Rental Rebates

In a recent Tax Court of Canada decision, 12329905 Canada Ltd. v. The King, 2024 TCC 115, Justice Randall S. Bocock ruled in favor of 12329905 Canada ...

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Tax CourtNovember 11, 20240 comments

by Alessandra Tuzi

Family Businesses and Employment Insurance

When family and business intertwine, things can get rather complicated. The Tax Court of Canada’s recent decision in Tina Positano v. The Minist...

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TaxOctober 29, 20240 comments

by Alessandra Tuzi

Unused Tuition, Textbook, and Education Tax Credits

The Canadian tax system offers several tax credits aimed at supporting students with the financial burden of post-secondary education. Two of these cr...

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TaxSeptember 13, 20240 comments

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