by Jason RosenIs the CRA Allowed to Criticize Business Practices?
The Canada Revenue Agency (“CRA”) was recently faulted for encroaching and inappropriately second-guessing the Appellants’ business practices in...
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 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 James PendergastCanada vs. Collins Family Trust – An Overview
The Supreme Court of Canada released its decision in Canada (Attorney General) v Collins Family Trust (Collins) on June 17, 2022. The Court held that...
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 RosenThe Principal Residence Exemption and Changes of Use
Canada’s real estate industry is constantly fluctuating and transforming in a variety of ways. Among these transformations, are the duties of the Ca...
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 Cryptocurrency Losses Tax Deductible?
With a market cap now valued in the trillions, the tax implications of cryptocurrency gains have been a common concern in recent years due to its unpr...
by Jason Rosen