by Jason RosenTax Evasion vs. Tax Avoidance
Sometimes taxpayer’s tax plans are right on the edge of tax evasion or tax avoidance. While the two appear similar in meaning, their characteris...
by Jason RosenNon-Resident Withholding Tax on Canadian Rental Income
The Canadian tax system primarily operates to tax Canadian “residents.” The term “resident” has its own legal meaning in the Income Tax Act (t...
by Jason RosenIndigenous Tax Exemptions
There is a long-standing myth that Indigenous people do not pay taxes while that is not exactly the case. Indigenous people are subject to the same ta...
by Jason RosenIs My GST/HST Reassessment Statute Barred?
If the Canada Revenue Agency (CRA) audits a taxpayer’s GST/HST returns, and determines that the previous assessment was incorrect, they are able...
by Jason RosenAre Gambling Winnings Taxable in Canada?
When you’re placing a bet, whether it’s on a hockey game or at the poker table, taxes are probably the last thing on your mind. However, it’s im...
by James PendergastHow 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 ...
by Jason RosenAdvance Income Tax Rulings and Technical Interpretations
Taxpayers may request answers from Canada Revenue Agency (“CRA”) by requesting an advance income tax ruling, or a technical interpretation. A tech...
by Jason RosenHow Does the Canada Revenue Agency Find Unreported Income?
The Canadian tax system operates as a self-reporting system. Each taxpayer is responsible for reporting their total income, deductions and credits cla...
by James PendergastCanada’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...
by Jason Rosen