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...
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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...
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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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Sim v The King: Examining Non-Parties in Tax Court Proceedings
Individuals involved with closely held private corporations, whether as directors, former directors, or employees, may find themselves called upon to be...
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GST/HST Tax Break: A Guide for Business Owners
The Canadian Government’s Tax Break for All Canadians Act was intended to provide economic relief during the holiday season, by issuing a one-time break...
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Canadian Government Defers Capital Gains Inclusion Rate to January 1, 2026
The newly appointed Minister of Finance, successor to Minister Freeland, Dominic LeBlanc recently announced an amendment to the legislative changes that has...
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