by adminThe CRA’s New Audit Powers
The expansion of the Canada Revenue Agency (CRA)’s audit powers in the 2021 federal budget came into force December 15, 2022. These changes mean tha...
by Jason RosenGoldhar v HMK, 2023 TCC 30
BACKGROUND Counsels of Record: Jason Rosen, Managing Partner; and Kendal Steele, Of Counsel. In this decision by the Tax Court of Canada, the Ap...
by Jason RosenTax Court of Canada Cautions Against Representation by Non-Lawyers
On August 6, 2020, the Tax Court of Canada (“TCC”) disposed of a motion by the National Benefit Authority Corporation (“NBA”), requesting, amo...
by Jason RosenNew CRA Limits on Interest and Financing Expenses
Here is information on the new CRA limits. On November 3rd, 2022, the Department of Finance released revised legislative proposals for the excessive i...
by Jason RosenGAAR and Control – Recent Caselaw
The Supreme Court of Canada’s (the “SCC”) recent news release stated that it will hear the highly anticipated appeal of Dean’s Knight Income C...
by Jason RosenApplication Hearing Success – Rosen & Associates Tax Law
On September 28, 2022, the Honourable Justice Randall S. Bocock released a precedence-setting decision in support of taxpayers’ rights. Rosen Kirshe...
by Jason RosenThe Tax Benefits of Flow-Through Shares
Flow-Through Shares (FTSs) are specific to the mining, oil and gas, renewable energy, and energy conservation sectors. FTSs are primarily used to help...
by James PendergastNew Rules for Principal Residences Sold Within One Year
On April 7th, 2022, the Federal government proposed “anti-flipping” rules to house sales within 12 months. Prior to this, many individuals bought ...
by James PendergastThe Tax Benefits of Education Expenses
Education isn’t cheap, and many people find the cost of tuition a significant barrier to furthering their professional development. For those that c...
by Jason Rosen