
Wong v. The King: Lessons in Shared Custody and the Canada Child Benefit
When it comes to tax disputes, few areas are as personal—and as emotionally charged—as those involving child benefits. The recent Tax Court of Can...
Rosen v The King: The Timing of Tax Deductions – Cash or Accrual Basis?
The Tax Court of Canada’s (“TCC”) recent decision in Rosen v The King, 2025 TCC 6, underscores the critical distinction between cash and accrual...