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Author: Stephanie Emmanuel

by Stephanie Emmanuel

The Consequences of Missing CRA Appeal Deadlines: Amarpal Singh Personal Real Estate Corporation v The King

In Amarpal Singh Personal Real Estate Corporation v The King, 2025 TCC 38, Justice Spiro emphasized the critical importance of meeting deadlines under...

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CRA ArticlesMarch 25, 20250 comments

by Stephanie Emmanuel

Implications of Trump’s Proposed Tariffs on Canadian Goods/Services

The trade relationship between Canada and the United States (U.S.) has once again been disrupted by new tariff measures. U.S. President Donald Trump h...

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NewsMarch 12, 20250 comments

by Stephanie Emmanuel

CRA Audit Powers and Judicial Review: A Guide for Taxpayers

In the 2024 Budget, the government proposed to further extend the Canada Revenue Agency’s (CRA) audit powers and their power to require additional d...

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UncategorizedDecember 5, 20240 comments

by Stephanie Emmanuel

New Surtaxes on Imports Starting October 1, 2024

On August 26, 2024, the federal government announced new surtaxes targeting imports from China. This move is aimed at safeguarding the Canadian automo...

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TaxOctober 2, 20241 comment

by Stephanie Emmanuel

The Public Service Bodies’ Rebate

Charities often operate with tight budgets while delivering essential services. To support these vital organizations, the government offers a valuable...

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CRA ArticlesSeptember 5, 202412 comments

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