by Eric MillerJohn Scholz and RRSP Advantages
Have you recently received correspondence from the CRA regarding an audit or reassessment of your income tax returns for an alleged “strip” of a r...
by Eric MillerAre Awards Taxable – A Tax Court of Canada Example
In 2020, the Tax Court of Canada published its decision for Saunders v The Queen (2020 TCC 114). The issue in this case is whether monetary awards rec...
by Eric MillerThe Taxation of Trusts in Canada
Trusts receive special tax treatment under Canadian income tax laws. Corporations are taxed as entities separate from the individuals controlling them...
by Eric MillerGST/HST and Crypto Currency Rules
If you use cryptocurrencies to pay for goods and services, then that is considered a barter transaction. What that means, is that the value received f...
by Eric MillerThe Taxation of Cryptocurrency
For the past decade, the rise of Bitcoin and other cryptocurrencies has taken Canadians by storm. However, through the lens of legal policy making, cr...
by Eric MillerCoinsquare and the CRA
On March 19, 2021, the Honourable Justice Pamel ordered CoinSquare, a major Canadian cryptocurrency exchange to provide a list of all Customer account...
by Eric MillerEmployee Stock Options
Employee stock options give employees the right to purchase a specified number of shares of a company at a specified price. Employees can derive finan...
by Eric MillerThe Corporate Association Rules
If a Canadian-controlled private corporation (“CCPC”) is associated with one or more CCPCs, subsection 125(3) of the Income Tax Act (the ...
by Eric MillerDeducting Expenses from your Taxes
Income tax is nothing more than a tax on income. Income, on the other hand, is, for tax purposes, a complex concept that forms the basis of many tax d...
by Eric Miller