The Tax Implications of Moving During COVID-19: What the Recent Khani Case Means for Remote Workers
The COVID-19 pandemic reshaped the way we work, pushing millions of Canadians into remote roles temporarily and for some permanently. For many, the...
Read More Boles v The King: Is Your Side Hustle A Taxable Business?
In a recently published decision concerning the case of Boles v the King, 2024 TCC 167, the Tax Court of Canada (the “TCC”) provides further guidance and...
Read More Tax Filing Deadlines for 2025: What You Need to Know
Filing annual tax returns is a key obligation for every taxpayer in Canada’s self-reporting tax system. It is important to understand the precise deadlines...
Read More Rosen v The King: The Timing of Tax Deductions – Cash or Accrual Basis?
The Tax Court of Canada’s (“TCC”) recent decision in Rosen v The King, 2025 TCC 6, underscores the critical distinction between cash and accrual accounting...
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Implications of Trump’s Proposed Tariffs on Canadian Goods/Services
The trade relationship between Canada and the United States (U.S.) has once again been disrupted by new tariff measures. U.S. President Donald Trump has...
Read More 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 section 160...
Read More McNeilly v The King: Canada’s Medical Expense Tax Credit
The case of McNeilly v The King questioned whether or not a cisgender gay man was eligible to claim the Medical Expense Tax Credit (METC) for costs incurred...
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Rudolph v The King: Are the Proceeds of Your Share Disposition Business Income or Capital Gains?
In Rudolph v the King, 2024 TCC 148, Justice Lafleur provides an overview of the law regarding the factors that must be considered in determining whether...
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