In Gartry, the court allowed deductions where the taxpayer had taken significant steps, such as borrowing money, purchasing ...

Because of the properties destroyed in the fire, the municipality is estimated to have lost $2.8 million in property tax ...

The CRA has used nudge letters as a low-cost, behavioural economics strategy to encourage tax compliance. Specific examples include the CRA having sent nudge letters to Canadians who received benefits ...

IN THE best of circumstances, the rules governing foreign affiliates are among the most complex in the Income Tax Act. [1] ...

The Public Company Accounting Oversight Board in the United States found multiple deficiencies in three audits conducted by ...

The Tax Court of Canada, established in 1983 under the Tax Court of Canada Act, serves as a federal court that adjudicates ...

CPA PEP MCQs might seem simpler than the CPA program’s cases, but they’re a lot more technical, explains CPA program coach and mentor Gevorg Grigoryan, CPA AS YOU'RE gearing up for the CPA program's ...

In Total Energy Services v. HMK, the FCA upheld a Tax Court ruling that complex transactions satisfied three conditions of the general anti-avoidance rule David J Rotfleisch, CPA, JD is the founding ...