
CRA Review of Corporate Travel Expenses
The Canada Revenue Agency (the “CRA”) conducts regular reviews of corporate tax returns. As part of a new group project, the CRA is focusing on co...
The Tax Benefits of a Canadian Controlled Private Corporation
There are many tax incentives available to a taxpayer that is a Canadian-controlled private corporation (“CCPC“), including the small busi...
Ontario’s 2022 Staycation Tax Credit
In light of the many COVID-19 travel restrictions implemented by Ontario, the provincial government has introduced a new temporary Staycation Tax Cred...
The Tax Court of Canada – What is a Notice of Appeal?
When a Taxpayer files their income tax return, the Canada Revenue Agency (the “CRA”) review the returns and issues a Notice of Assessment. The CRA...
The Tax Court of Canada – How to Start the Process
What is a Notice of Appeal? A Notice of Appeal is a document that is filed with the Tax Court of Canada (or whatever court the taxpayer is appealing t...
Withholding Tax for Non-Residents on Real Estate Sales
Over the years, Canada has been seen as an attractive place for foreign investors to purchase real estate due to its history of lucrative price apprec...
The Home Buyers’ Plan and the CRA
The Home Buyers’ Plan (“HBP”) is a program that allows qualified first-time home buyers (the definition for which can be found below) to withdra...
Canada’s Emergency Rent Subsidy
The Canada Emergency Rent Subsidy (“CERS”) was introduced on November 19th, 2020. The CERS subsidizes commercial real estate expenses incurred by ...
What Happens to an RRSP Upon Death?
To put it rather simply, a Registered Retirement Savings Plan (“RRSP”), is a tool created by the Government of Canada designed to help individuals...

