by Matthew PollockBoles 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...
by Matthew PollockRosen v The King: The Timing of Tax Deductions – Cash or Accrual Basis?
The Tax Court of Canada’s (“TCC”) recent decision in Rosen v The King, 2025 TCC 6, underscores the critical distinction between cash and accrual...
by Matthew PollockMcNeilly v The King: Canada’s Medical Expense Tax Credit
The case of McNeilly v The King questioned whether or not a cisgender gay man was eligible to claim the Medical Expense Tax Credit (METC) for costs ...
by Matthew PollockThe Taxation of Stock Options and Other Equity-Based Compensation
Stock options and other equity-based compensation are commonly used by companies to attract, retain, and incentivize employees. However, commensurate ...
by Matthew PollockCanadian Tax Compliance for High Net Worth Individuals (HNWIs)
A high-net-worth individual (HWNI) is someone who possesses liquid assets totaling to at least $1 million after accounting for their liabilities. This...
by Matthew PollockSales and Excise Tax Measures: Vaping Product Taxation
Enhancements to the Vaping Product Taxation Framework in Canada The rapid rise of vaping products in Canada has instigated discussions surrounding the...
by Matthew PollockDealing with Back Taxes in Canada
Filing taxes is an annual responsibility that Canadians undertake to contribute to the functioning of the country’s infrastructure and services....
by Matthew PollockUpdating the GAAR
The GAAR, or General Anti-Avoidance Rule, is a rule meant to prevent abusive tax avoidance. It functions by denying Canadian taxpayers the benefits of...
by Matthew PollockA Tax on Repurchases of Equity, Including Share Buybacks
The 2023 Federal Budget included draft legislation which would implement a 2% tax on public corporations’ repurchasing of shares from their investor...
by Matthew Pollock