

How to Determine Canadian Tax Residency
If you’ve reached this article, you may be wondering how to determine Canadian tax residency. Moving in between countries can be tricky work whe...

GAAR 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...

The New Luxury Tax in Canada
As of September of 2022, luxury cars, boats, and aircrafts may be subject a 10% to 20% new luxury tax in Canada, depending on their price tag and usag...

Application 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...

The 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...

Onlyfans Audits
Recently, the CRA has started to pursue onlyfans audits. These days it is becoming more and more common for the average person to engage in self-emplo...

Server Tips, EI and CPP Contributions
On August 31, 2022, the Federal Court of Appeal (the “FCA”) released its decision in Ristorante A Mono Limited vs the Minister of National Revenue...

Business Expenses for Real Estate Agents
Following the Bank of Canada’s decision to continually raise interest rates in 2022, real estate activity has been muted, with fewer homes chang...

Canadian Foreign Affiliates, FAPI, and Upcoming Legislative Changes
On August 9, 2022, Canada’s Ministry of Finance released details of proposed changes to the Income Tax Act (“ITA”), many of which are dr...
