by Kevin HongS.45(2) Election and the Changes in Use of Property
Many Canadian taxpayers are aware that the disposition of a property typically triggers a capital gain. In other words, the taxpayer is required to pa...
by Jason RosenThe Taxation of Cryptocurrency
For the past decade, the rise of Bitcoin and other cryptocurrencies has taken Canadians by storm. However, through the lens of legal policy making, cr...
by Jason RosenCoinsquare and the CRA
On March 19, 2021, the Honourable Justice Pamel ordered CoinSquare, a major Canadian cryptocurrency exchange to provide a list of all Customer account...
by Eric MillerEmployee Stock Options
Employee stock options give employees the right to purchase a specified number of shares of a company at a specified price. Employees can derive finan...
by Carolyn WongCharitable Donations, Tax Shelters and the Sham Doctrine
Taxpayers can claim tax credits or deductions for charitable donations in certain circumstances. The Income Tax Act (“ITA”) proves a regime of cha...
by Kevin HongShareholder Loans and the CRA
Many independent business owners dedicate a significant part of their time and effort into managing the operations of their business. Naturally, it is...
by James PendergastRetail Investing and the Tax Implications in Canada
The COVID-19 pandemic has created novel economic conditions for Canadian investors. Many Canadians were laid off or let go completely from their place...
by Jason RosenT1135 Discretionary Penalties
Over the past decade, the Tax Court of Canada (TCC) has gradually carved a role for itself to decide whether to penalize Canadians who fail to file th...
by Kevin HongThe Taxation of Electric Vehicles
In recent years, Canada has experienced a significant increase in the adoption rate of ZEV (zero emission vehicle). According to Statistics Canada, el...
by James Pendergast