

New CRA Powers in the 2024 Federal Budget: “Notices of Non-Compliance”
Budget 2024 proposes several amendments to the information gathering provisions of the Income Tax Act (“ITA”), notably “Notices of Non-Compl...

Non-Arms Length Transactions in Canadian Tax Law
In the complex world of Canadian tax law, “non-arms length transactions” are a crucial concept that often raises questions and concerns fo...

Navigating Canada’s General Anti Avoidance Rule (GAAR)
In the intricate world of tax law, staying compliant with the ever-evolving regulations and legislation is crucial for businesses and individuals alik...

Marine Atlantic v. The King – An Overview
In Marine Atlantic v the King (2023 TCC 95) the issue before the Court was the Appellant’s entitlement to input tax credits (ITCs) in respect of pro...

Leafs’ Leader, Tavares, Challenges CRA Over Tax Dispute
Toronto Maple Leafs’ captain, John Tavares, is entangled in a legal battle with the Canada Revenue Agency (CRA) concerning over $8 million in ta...

How Does the CRA Evaluate Marital Status?
Properly claiming your relationship on your taxes is important as it impacts the tax credits and benefits both individuals may be eligible for. Moreov...

Notice of Objection Process: Navigating the Canadian Tax System
In the intricate landscape of Canadian tax law, individuals and businesses may encounter various challenges when dealing with the Canada Revenue Agenc...

The Investment Tax Credit for Carbon Capture, Utilization, and Storage (CCUS)
The global concern over rising Carbon dioxide (CO 2 ) emissions and their significant contribution to climate change has prompted governments, industr...

The Clean Technology Investment Tax Credit (ITC)
The Clean Technology Investment Tax Credit (ITC) is a tax credit that was announced in the Fall Economic Statement of 2022. The Federal Budget for 202...
