Author: Matthew Pollock

by Matthew Pollock

Revised Luxury Tax Draft Regulations to Provide Greater Clarity on the Tax Treatment of Luxury Items

The Canadian government first announced the Select Luxury Items Tax Act (SLITA) in the 2021 Federal Budget, and it came into effect on September 1, 20...

by Matthew Pollock

Marine Atlantic v. The King – An Overview

In Marine Atlantic v the King (2023 TCC 95) the issue before the Court was the Appellant’s entitlement to input tax credits (ITCs) in respect of pro...

by Matthew Pollock

Navigating Builder Audits

Builder audits conducted by the Canada Revenue Agency (CRA) are a significant concern for taxpayers involved in real estate transactions, particularly...

by Matthew Pollock

How Does the CRA Evaluate Marital Status?

Properly claiming your relationship on your taxes is important as it impacts the tax credits and benefits both individuals may be eligible for. Moreov...