Introduction: Arrears Interest and the Role of Statutory Triggers in Loss Utilization. In Bank of Nova Scotia v His Majesty the King, the Federal Court of Appeal (FCA) confirmed t ...

In Mann v. The King, 2023 TCC 151, the Tax Court of Canada reaffirmed the Canada Revenue Agency's authority to use the net ...

President Donald Trump has said he will impose tariffs of up to 50 per cent on dozens of countries, including Canada, ...

For example, a simpler tax system would help the public better understand their filing obligations. The Canada Revenue Agency ...

David J Rotfleisch, CPA, JD is the founding tax lawyer of Taxpage.com and Rotfleisch & Samulovitch P.C., a Toronto-based ...

FOR more than 50 years, tax reform has been a recurring theme in federal election campaigns. Every party pledges to make the system simpler, fairer, and more modern. Yet the facts show that little has ...

CANMORE, AB, July 3, 2025 – The Building Industry and Land Development (BILD) Alberta Association is asking the Government of Alberta to review Canmore’s vacancy tax bylaw, citing concerns about the ...

Editor's Note: Canadian Accountant occasionally publishes content from outside Canada that may be of interest to readers. FOLLOWING a sharp drop in Tesla’s share price, outlets reported that the world ...

Introduction: What is a Retirement Compensation Arrangement? Retirement planning is a cornerstone of long-term financial security, especially for high-income earners and corporate executives whose ...

A lesser-known aspect of estate planning for British Columbians is “probate planning”, or taking steps to minimize the value of the assets that are governed by your Will in order to reduce the delays ...

TECH giants like Google, Facebook and Netflix make billions of dollars from Australian users every year. But most of those profits are not taxed here. To address this tax gap, some countries have ...

In 2016, Ms. Ram and her friend, Pardeep Kumar, both signed an agreement with a builder to purchase a pre-construction house for $287,000. Ms. Ram said they purchased the new house as an investment on ...