
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...
What Happens If I Over-Contribute To My TFSA?
The Tax Free Savings Account (“TFSA”) is a way for individuals who are 18 years of age or older, have a valid social insurance number, and are tax...
The New Canada Recovery Hiring Program
The Federal Government recently announced a new program to assist businesses that have been impacted financially by the Covid-19 pandemic. The Canada ...
Implied Undertakings in the Tax Court of Canada
An undertaking is a legally binding promise to do or provide something, or to refrain from doing something or providing something. Undertakings can ex...
The Canada Child Benefit and Shared Custody Arrangements
The Canada Child Benefit (or CCB) is a tax-free monthly benefit payment provided to qualifying Canadian families to help with the cost of raising thei...
Business Emergency Subsidies (CEWS, CERS, and CHRP)
The Federal Government announced changes to the Canada Emergency Wage Subsidy (“CEWS”) and Canada Emergency Rent Subsidy (“CERS”) programs and...
Tax Court of Canada – The Book of Documents
What is a List of Documents? Before we can dive into the book of documents, we must briefly discuss the list of documents (“LOD”), which is a mand...
The Tax Court of Canada – Settlement Conferences
Hearings are expensive. Not only is it expensive for the taxpayers but it also consumes an immense amount of court time and resources. This is why the...

