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Author: Tyra Yah

How are Gifts of Capital Property Taxed?

It is well established in Canada that gifts and inheritances are tax-free windfalls enjoyed by taxpayers. The Federal Court of Appeal in Bellingham v ...

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CRA Articles, TaxApril 28, 20220 comments

Canada’s Luxury Goods Tax

On August 10, 2021, the Government of Canada announced that it would be introducing a new tax on Select Luxury Goods (also known as the Luxury Tax), w...

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CRA Articles, News, TaxMarch 24, 20220 comments

CRA Moving to Electronic Notices of Assessment in 2023

On February 18, 2022, the CRA announced that beginning in 2023, they intend on providing electronic Notice of Assessments and Reassessments for taxpay...

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CRA Articles, News, TaxMarch 3, 20220 comments

The New 15% Global Minimum Tax Rate for Corporations

The Organization for Economic Cooperation and Development (OECD) has released their long-awaited Pillar Two model rules on December 20, 2021, marking ...

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CRA Articles, News, TaxFebruary 3, 20220 comments

How Spousal Support Payments Affect Taxes

What is a Spousal Support Payment? In simple terms, a spousal support payment is financial support paid from an individual to a former spouse after se...

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CommentaryNovember 4, 20210 comments

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