by Jason RosenWhat Happens If I Over-Contribute To My TFSA?
The Tax Free Savings Account (“TFSA”) is a way for individuals who are 18 years of age or older, have a valid social insurance number, and are tax...
by Jason RosenHow Spousal Support Payments Affect Taxes
What is a Spousal Support Payment? In simple terms, a spousal support payment is financial support paid from an individual to a former spouse after se...
by Jason RosenImplied Undertakings in the Tax Court of Canada
An undertaking is a legally binding promise to do or provide something, or to refrain from doing something or providing something. Undertakings can ex...
by Jason RosenBusiness Emergency Subsidies (CEWS, CERS, and CHRP)
The Federal Government announced changes to the Canada Emergency Wage Subsidy (“CEWS”) and Canada Emergency Rent Subsidy (“CERS”) programs and...
by Jason RosenTax Court of Canada – The Book of Documents
What is a List of Documents? Before we can dive into the book of documents, we must briefly discuss the list of documents (“LOD”), which is a mand...
by Jason RosenThe Tax Court of Canada – Settlement Conferences
Hearings are expensive. Not only is it expensive for the taxpayers but it also consumes an immense amount of court time and resources. This is why the...
by Jason RosenCryptocurrency and the OECD
The Organization for Economic Co-Operation and Development (the “OECD”) recently released its long-awaited report on global regulatory frameworks ...
by Jason RosenWhat is a CRA Net Worth Audit?
Has your CRA auditor informed you that your audit will be a Net Worth Audit? Are you wondering what that means? We previously wrote about Net Worth Au...
by Jason RosenWhy you Should Keep your Receipts
Keeping your receipts, regardless of the field it pertains to, is a prudent and highly advisable practice. In the area of tax, this practice becomes e...
by Jason Rosen