
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...
CRA Interest Relief: Reduce or Eliminate Interest
Tax debt can quickly become overwhelming, especially when daily compound interest adds up over time. Fortunately, the Canada Revenue Agency (“CR...
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...
Ontario’s 25% Electricity Surcharge: Navigating Trade Tensions with the U.S
In response to escalating trade tensions, Ontario’s Premier, Doug Ford, recently announced a 25% surcharge on electricity exports to a number of sta...
The Tax Implications of Moving During COVID-19: What the Recent Khani Case Means for Remote Workers
The COVID-19 pandemic reshaped the way we work, pushing millions of Canadians into remote roles temporarily and for some permanently. For many, the tr...
Boles 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...
Rudolph v The King: Are the Proceeds of Your Share Disposition Business Income or Capital Gains?
In Rudolph v the King, 2024 TCC 148, Justice Lafleur provides an overview of the law regarding the factors that must be considered in determining whet...
Sim v The King: Examining Non-Parties in Tax Court Proceedings
Individuals involved with closely held private corporations, whether as directors, former directors, or employees, may find themselves called upon to ...
Canadian Government Defers Capital Gains Inclusion Rate to January 1, 2026
The newly appointed Minister of Finance, successor to Minister Freeland, Dominic LeBlanc recently announced an amendment to the legislative changes th...