by Tyra YahThe 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...
by Jason RosenCanada’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 ...
by James PendergastWhat 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...
by Jason RosenWhat 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...
by James PendergastThe 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 ...
by Jason RosenImplied 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...
by Tyra YahThe 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...
by Jason RosenBusiness 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...
by Jason RosenTax 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...
by Jason Rosen