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Subsection 163(2) of Canada’s Income Tax Act
Legal Consequences of Misrepresentations in Tax Matters Subsection 163(2) of the Income Tax Act (the “Act”) outlines the penalties that can be lev...![](https://rosentaxlaw.com/wp-content/uploads/2024/06/Income-Tax-Implications-of-Departing-Canada-jpg.webp)
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Income Tax Implications of Departing Canada
For tax purposes, the distinction between a resident and a non-resident of Canada is essential in determining how much a taxpayer owes. Canadian resid...![](https://rosentaxlaw.com/wp-content/uploads/2024/06/The-Differential-Tax-Treatment-of-Employees-vs-Independent-Contractors-jpg.webp)
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The Differential Tax Treatment of Employees vs Independent Contractors
Navigating the world of taxes can be a complex endeavour, especially when it comes to determining whether you are classified as an employee or an inde...![](https://rosentaxlaw.com/wp-content/uploads/2024/04/Tax-Considerations-for-Canadians-Wintering-Abroad-jpg.webp)
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Tax Considerations for Canadians Wintering Abroad
When the temperatures drop each year, many Canadians head south for the winter for a few months of bliss to escape the cold weather. While enjoying th...![](https://rosentaxlaw.com/wp-content/uploads/2024/04/Tax-Implications-for-Gamers-and-Streamers-in-Ontario-jpg.webp)
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Streaming Success: Tax Implications for Gamers and Streamers in Ontario
In the vibrant landscape of digital entertainment, the realms of gaming and streaming have become more than just a pastime. For many, these platforms ...![](https://rosentaxlaw.com/wp-content/uploads/2023/09/Alternative-Minimum-Tax-AMT-for-High-Income-Individuals-jpg.webp)
Alternative Minimum Tax (AMT) for High-Income Individuals
Insights into the upcoming changes Significant changes were announced to the Alternative Minimum Tax (AMT) system in the federal budget for 2023. The ...![](https://rosentaxlaw.com/wp-content/uploads/2023/09/The-Income-Tax-and-GSTHST-Treatment-of-Credit-Unions-jpg.webp)
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