Author: Laura Hinton

by Laura Hinton

Owner-Manager Remuneration: Characterization of Payments

The Background The recent case involving Malamute Contracting Inc., a small Ontario business specializing in kitchen and bathroom renovations, highlig...

by Laura Hinton

Ontario’s 25% Electricity Surcharge: Navigating Trade Tensions with the U.S

In response to escalating trade tensions, Ontario’s Premier, Doug Ford, recently announced a 25% surcharge on electricity exports to a number of sta...

by Laura Hinton

Are Surviving Spouses Still Considered Spouses for Tax Liability Purposes?

The recent Federal Court of Appeal decision, Enns v Canada (2025 FCA 14), clarified the definition of “spouse” in the context of s...

by Laura Hinton

Understanding Family Trusts in Ontario: Rules and Benefits

Family trusts are becoming increasingly popular in Ontario, and Canada as a whole, as individuals seek effective ways to manage their assets and ensur...

by Laura Hinton

Understanding Family Trusts in Ontario: Rules and Benefits

Family trusts are becoming increasingly popular in Ontario, Canada, as individuals seek effective ways to manage their assets and ensure financial sec...

by Laura Hinton

Fijal v. The King

In Fijal v. The King, the Tax Court of Canada addressed a complex tax dispute between the taxpayer, Mr. Fijal, and the Canada Revenue Agency (CRA) con...

by Laura Hinton

The 2024 Digital Services Tax: What Businesses Need to Know

What is the Digital Services Tax? The Digital Services Tax (DST) was initially proposed in 2020 and was implemented in 2024. This tax applies retroact...