
Tax Strategies to Help Your Ontario Small Business Thrive
Running a successful small business in Ontario comes with its fair share of responsibilities. Having an effective tax plan is a key component to the l...
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...
Tax Filing Deadlines for 2025: What You Need to Know
Filing annual tax returns is a key obligation for every taxpayer in Canada’s self-reporting tax system. It is important to understand the precise de...
Rosen 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...
Foreign Tax Credits: Guide for Canadian Taxpayers
For Canadians earning income abroad or paying taxes to foreign governments, the foreign tax credit is a valuable tool to prevent double taxation. With...
Business Expenses for Real Estate Agents
Following the Bank of Canada’s decision to continually raise interest rates in 2022, real estate activity has been muted, with fewer homes chang...
Investing in Canada as a Non-Resident for Tax Purposes
Whether it’s foreign investment in a booming housing market, a trend towards remote work and flexible employment options, or Canadian citizens looki...
Capital Gains – Canadians Selling U.S. Real Estate
The housing market in the U.S. has skyrocketed over the past few years due to shortages in the supply of homes, increasing demand, and rising interest...
Is the CRA Allowed to Criticize Business Practices?
The Canada Revenue Agency (“CRA”) was recently faulted for encroaching and inappropriately second-guessing the Appellants’ business practices in...