Canada: Income Tax

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The Court Says Fairness Comes First In CRA Decisions, Godin v. Canada (Attorney General), 2024 FC 1386

In Godin v. Canada (Attorney General), the Federal Court considered whether the Canada Revenue Agency (CRA) treated an applicant fairly when it denied several COVID-19 emergency benefits.

RS

Rotfleisch & Samulovitch P.C.

Federal Court Of Appeal Applies GAAR To CCPC Planning In DAC Investment Holdings

On February 20, 2026, the Federal Court of Appeal ("FCA") released its decision in Canada v. DAC Investment Holdings Inc., 2026 FCA 35 ("DAC"), overturning the Tax Court of Canada's ("TCC")...

AB

Aird & Berlis LLP

Ce que les promoteurs et les investisseurs négligent souvent dans les coentreprises immobilières au Canada 

Que vous soyez promoteur immobilier, propriétaire, gestionnaire d'actif, financier ou investisseur, la manière de structurer...

Canada Real Estate

MT

Miller Thomson LLP

Rawlings v AGC, 2026 FC 208: Taxpayer Sought Judicial Review Of CRA's Decision To Refuse Changing His 2004 Tax Return

When a Canadian taxpayer tried to change his 2004 tax return, CRA declined and pushed for penalties plus interest while ignoring his change request for 10 years. Judicial review sided with the taxpayer.

RS

Rotfleisch & Samulovitch P.C.

CRA Service Levels 2026: Why The CRA's 70% Call-Answering Target Is A Problem For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Case Comment On Taxpayers' Liability Under S.160 Of The Income Tax Act – Panneton v The King, 2019-1067(IT)G

RS

Rotfleisch & Samulovitch P.C.

Cineplex Inc. v. The King – When Business Exit Costs, Non-Capital Losses, And Income Characterization Collide

RS

Rotfleisch & Samulovitch P.C.

Intensification des vérifications de l'ARC : ce qu'il faut savoir sur le nouvel avis de non-conformité

Canada Commercial

MT

Miller Thomson LLP

Le gouvernement du Canada entend élargir les règles d'asymétrie hybride pour tenir compte des entités hybrides

BC

Blake, Cassels & Graydon LLP

CRA EFILE Software Block Security Enhancement

RS

Rotfleisch & Samulovitch P.C.

'CRA Register Again' Feature: New Self-Serve Online Access Option For Locked Or Inaccessible 'CRA My Account' Users

RS

Rotfleisch & Samulovitch P.C.

Changes To Quebec's Voluntary Disclosure Program: Eligibility, Obligations, And Tax Forgiveness For Taxpayers

RS

Rotfleisch & Samulovitch P.C.

A Year In Review: Key Canadian Charity And Non-profit Developments From 2025

Canada Commercial

MT

McCarthy Tétrault LLP

Dix Affaires À Connaître En Matière D'impôt Sur Le Revenu Au Canada En 2025

MT

McCarthy Tétrault LLP

Bad Faith Neighbours And Blocked Views: What Canadian Courts Will And Won't Do

Canada Litigation

MT

Miller Thomson LLP

Clarification On Joint Wills

CW

Clark Wilson LLP

Canada's Vulnerable Worker Open Work Permit: What's New And Why It Matters

Canada Employment

Moving2Canada

Ontario Job Postings In 2026: Salary Ranges, "Is This Role Actually Open?", And AI Screening Disclosures

Canada Employment

U

Unified LLP

Accepting Money From A Spouse With Tax Problems Can Give You A Bigger Problem With CRA: Panneton v. The King (2024 TCC 24)

RS

Rotfleisch & Samulovitch P.C.

Tax Alert: Changes To Canada's Transfer Pricing

A significant chapter in Canadian tax law is being rewritten. On Nov.⁠ 4,⁠ 2025, the federal government tabled Budget 2025, which introduced a comprehensive modernization of Canada's transfer pricing rules under section 247 of the Income Tax Act.

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Segal GCSE LLP

Moving Assets In Tax Disputes? Think Again!

When a taxpayer is assessed by the Canada Revenue Agency ("CRA"), the instinct to "do something" can be overwhelming. One of the most common reactions is to start moving assets to related parties...

MK

Millar Kreklewetz

Canada Looks To Broaden Hybrid Mismatch Rules To Address Hybrid Entities

On January 29, 2026, the Canadian Department of Finance (Finance) released for consultation legislative proposals (Proposals) that would broaden the existing "hybrid mismatch" rules in the Income Tax Act...

BC

Blake, Cassels & Graydon LLP

Lawyers Required In Most Large Tax Appeals

In a remarkable decision rendered with a great deal of humility, and with great credit to the Tax Court Justice involved, the Tax Court of Canada ("TCC") in Tanafranca v. The King (2025 TCC 169) has taken the opportunity...

MK

Millar Kreklewetz

CRA Home "Builder" Audits Using MLS Data!

MK

Millar Kreklewetz

Cineplex: A Payment To Cease Operations Was Deductible

MT

McCarthy Tétrault LLP

Accepting Money From A Spouse With Tax Problems Can Give You A Bigger Problem With CRA: Panneton v. The King (2024 TCC 24)

RS

Rotfleisch & Samulovitch P.C.

Does Your Remote Employee's Home Office Create A Permanent Establishment?

D

Dentons Canada LLP

Director Compensation For Charities In Canada

GW

Gowling WLG

Canadian Federal Government Releases Hybrid Mismatch And Other Draft Tax Amendments

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Osler, Hoskin & Harcourt LLP

Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

RS

Rotfleisch & Samulovitch P.C.

How Canadian Crypto Traders And Investors Should Handle Losses On Obsolete Crypto Inventory On Their Taxes

RS

Rotfleisch & Samulovitch P.C.

CRA Introduces Software-Specific Controls For EFILE Accounts, A Safety Feature, Starting In 2026

RS

Rotfleisch & Samulovitch P.C.

When CRA Employees Misbehave And Make Mistakes Against Canadian Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

The British Columbia Supreme Court decision in Coram Deo Foundation v MNR, 2026 BCSC (S260171), is a significant Canadian charity law and Canadian tax litigation ruling addressing interim injunctive relief, CRA revocation of charitable status, ...

RS

Rotfleisch & Samulovitch P.C.

How Canadian Crypto Traders And Investors Should Handle Losses On Obsolete Crypto Inventory On Their Taxes

In April 2025, the CRA issued an interpretation on losses on obsolete crypto inventory. The interpretation provides an official position of the CRA on the treatment of crypto assets that were purchased by the taxpayer to sell for profit and that have become worthless.

RS

Rotfleisch & Samulovitch P.C.

CRA Introduces Software-Specific Controls For EFILE Accounts, A Safety Feature, Starting In 2026

Beginning in February 2026, the Canada Revenue Agency will introduce a new control mechanism within the EFILE and ReFILE systems that directly affects how electronic tax returns are transmitted.

RS

Rotfleisch & Samulovitch P.C.

When CRA Employees Misbehave And Make Mistakes Against Canadian Taxpayers

The Canada Revenue Agency occupies a central role in administering Canada's tax system, collecting public revenue, and safeguarding confidential taxpayer information.

RS

Rotfleisch & Samulovitch P.C.

Tolley v. The King – When Taxpayer Relief, CPP Limitation Periods, And Procedural Finality Abandon Fairness Without A Remedy

RS

Rotfleisch & Samulovitch P.C.

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

In the strict world of Canadian tax audit compliance, entrepreneurs, professionals, investors, accountants, and crypto investors often need to fix Canadian tax errors quickly. This helps avoid big penalties, long delays, and business problems.

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

Canadian tax law evolves constantly, with Tax Court of Canada rulings playing a pivotal role in clarifying the Minister of National Revenue's authority over reassessments.

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

Capital dividends are among the most powerful dividend tax planning tools available to Canadian-controlled private corporations. When properly structured, a capital dividend allows a corporation to distribute tax-free amounts to shareholders without triggering personal income tax.

RS

Rotfleisch & Samulovitch P.C.

How To Properly Claim Employment Insurance Repayments And Protect Your Tax Relief: Lessons From Dandees v. The King (2025 TCC 171)

In Dandees v. The King, 2025 TCC 171, the Tax Court of Canada addressed a common but often misunderstood issue in income tax disputes: when Employment Insurance benefits are repaid later, can a taxpayer choose the year to claim the repayment deduction for a better tax outcome?

RS

Rotfleisch & Samulovitch P.C.

OECD Releases "Side-by-Side" Administrative Guidance Package

MT

McCarthy Tétrault LLP

Quatre mesures touchant les organismes de bienfaisance à surveiller en 2026. Deux d'entre elles sont déjà en cours!

Canada Commercial

MT

Miller Thomson LLP

Be Very Afraid: The Canada Revenue Agency (CRA) Has Impressive Powers To Enforce Collection, Plus Penalties And Interest For Non-Compliance

RS

Rotfleisch & Samulovitch P.C.

How A CRA Tax Audit That Uses Bank Deposit Analysis Affects Tax Reassessments In Canadian Tax Litigation: Comparing Premier Fasteners Inc. v The King And Hickman Motors Ltd. v Canada

RS

Rotfleisch & Samulovitch P.C.

Federal Court Of Appeal Reaffirms That Tax Efficiency Alone Does Not Equate To Abuse Under GAAR: Canada v. Quebecor Inc., 2025 FCA 207

RS

Rotfleisch & Samulovitch P.C.

How To Ensure You're Compliant With The Spot Rate Requirement Under Section 261(1) Of The Income Tax Act

RS

Rotfleisch & Samulovitch P.C.

Cryptocurrency Tax Enforcement Measures In The U.K. And Canada, Compared By A Crypto Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

New Rules Replace The GILTI — Applicable 2026

A

Altro LLP

COVID-19 Benefit Repayments Surpass $10 Billion: Implications For Canadian Taxpayers And Businesses, Plus How To Handle Overpayment Claims Or Ineligibility Claims By CRA

RS

Rotfleisch & Samulovitch P.C.

Net-Worth Assessments, Shareholder Benefits, And Statute-Barred Years: Lessons From Afdon Contracting Ltd. v. The King 2025 TCC 175

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

Case Comment – Porisky Et Al v The King, 2025 FCA 197

RS

Rotfleisch & Samulovitch P.C.

11 Tax Changes To The Income Tax Act (ITA) In 2026 And Beyond That Canadian Taxpayers, Canadian Businesses Need To Know About

RS

Rotfleisch & Samulovitch P.C.

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Highlighted Content

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Trap: Financial Products, Services Offered By US-Based Family Offices And Crypto Asset Management Firms May Prove Unworkable For Taxes Due To CRA For Canadian Cryptocurrency Investors

RS

Rotfleisch & Samulovitch P.C.

Blake v. Ahmed (2025 BCCA 384) – The Court Of Appeal Reaffirms Limits On Taxpayer Claims And Pseudo-Legal Arguments

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

RS

Rotfleisch & Samulovitch P.C.

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McCarthy Tétrault LLP

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Gowling WLG

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Crowe MacKay LLP

Another Frantic COVID-19 Announcement On Tax Filing And Payment Extensions: Version March 26/27, 2020 (Video)

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Crowe Soberman LLP

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