
Corporate Tax Audit Documentation
When the Canada Revenue Agency (the “CRA”) selects a corporation for an audit, one of the first steps is requesting supporting records. The qualit...
Land Transfer Tax in Canada: What Buyers Need to Know
When purchasing real estate in Canada, many buyers focus on the price of the home but forget about a major additional cost: land transfer tax. This on...
Car Allowance CRA: For Employers and Employees
Whether you are an employer providing vehicle-related compensation or an employee receiving it, understanding how the Canada Revenue Agency (the “CR...
Bare Trusts – Demystifying T3 Filing Requirements
In recent years, Canada has introduced sweeping changes to trust reporting obligations, significantly affecting various trust structures—including b...
Are Surviving Spouses Still Considered Spouses for Tax Liability Purposes?
The recent Federal Court of Appeal decision, Enns v Canada (2025 FCA 14), clarified the definition of “spouse” in the context of s...
CRA Audit Powers and Judicial Review: A Guide for Taxpayers
In the 2024 Budget, the government proposed to further extend the Canada Revenue Agency’s (CRA) audit powers and their power to require additional d...
T1213 Form (Request to Reduce Tax Deductions at Source)
The T1213 form, also known as the Request to Reduce Tax Deductions at Source, is a valuable tool for Canadian taxpayers who expect to claim significan...
Navigating Tax Compliance for Toronto’s Short-Term Rental Hosts
Toronto’s housing crisis has fueled heated debate around short-term rentals. Critics argue that turning residential properties into short-term renta...
Essential Tax Obligations and Deductions for Toronto’s Short-Term Rental Hosts
With Toronto’s rising cost of living, short-term rentals have become both a financial lifeline for property owners and a source of public debate. Cr...