by Kendal SteeleThe Tax Court of Canada – How to Start the Process
What is a Notice of Appeal? A Notice of Appeal is a document that is filed with the Tax Court of Canada (or whatever court the taxpayer is appealing t...
by Kendal SteeleCanada’s Emergency Rent Subsidy
The Canada Emergency Rent Subsidy (“CERS”) was introduced on November 19th, 2020. The CERS subsidizes commercial real estate expenses incurred by ...
by Kendal SteeleWhat 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 Kendal SteeleThe Canada Child Benefit and Shared Custody Arrangements
The Canada Child Benefit (or CCB) is a tax-free monthly benefit payment provided to qualifying Canadian families to help with the cost of raising thei...
by Kendal SteeleExporting Vehicles and the Agency-Principal Relationship
The cost to purchase vehicles (especially luxury vehicles) is frequently much cheaper for Canadian consumers than consumers in other countries. Someti...
by Kendal SteeleThe Canada Digital Services Tax
On April 19th, 2021, the Deputy Prime Minister and Minister of Finance, the Honourable Chrystia Freeland presented “Budget 2021”, the first budget...
by Kendal SteeleWhat is Considered Non-Taxable Income in Canada?
Every April Canadians and non-resident taxpayers are forced to once again partake in the self-reporting Canadian taxation regime. Penalties for unrepo...
by Kendal SteeleAre 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 Kendal SteeleS.45(2) Election and the Changes in Use of Property
Many Canadian taxpayers are aware that the disposition of a property typically triggers a capital gain. In other words, the taxpayer is required to pa...
by Kendal Steele