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Author: Jeffrey Liu

Boles v The King: Is Your Side Hustle A Taxable Business?

In a recently published decision concerning the case of Boles v the King, 2024 TCC 167, the Tax Court of Canada (the “TCC”) provides further guida...

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CRA ArticlesMarch 17, 20250 comments

Rudolph v The King: Are the Proceeds of Your Share Disposition Business Income or Capital Gains?

In Rudolph v the King, 2024 TCC 148, Justice Lafleur provides an overview of the law regarding the factors that must be considered in determining whet...

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CRA ArticlesFebruary 18, 20250 comments

Non-Resident Landlord Withholding Tax: Know Your Responsibilities

Landlords who are not tax residents of Canada and their tenants should be aware of filing and reporting requirements relating to the 25% federal non-r...

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HousingSeptember 20, 20240 comments

SCC Dismissed Glencore Canada’s Application for Leave to Appeal

The Supreme Court of Canada (“the SCC”) recently dismissed Glencore Canada Corporation’s application for leave to appeal the FCA’s 2024 decisi...

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CRA ArticlesAugust 29, 20240 comments

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