by Jason RosenImplied Undertakings in the Tax Court of Canada
An undertaking is a legally binding promise to do or provide something, or to refrain from doing something or providing something. Undertakings can ex...
by Jason RosenTax Court of Canada – The Book of Documents
What is a List of Documents? Before we can dive into the book of documents, we must briefly discuss the list of documents (“LOD”), which is a mand...
by Jason RosenCryptocurrency and the OECD
The Organization for Economic Co-Operation and Development (the “OECD”) recently released its long-awaited report on global regulatory frameworks ...
by Jason RosenWhat is a CRA Net Worth Audit?
Has your CRA auditor informed you that your audit will be a Net Worth Audit? Are you wondering what that means? We previously wrote about Net Worth Au...
by Jason RosenMark Laurin and My Private Circle
Previously, we wrote about Mark Laurin, CPA, and his involvement with the Edge Software, Edge of Command, Highshare, SecureShare, Advanced Cloud Solut...
by Jason RosenGST/HST and Crypto Currency Rules
If you use cryptocurrencies to pay for goods and services, then that is considered a barter transaction. What that means, is that the value received f...
by Jason RosenThe Taxation of Cryptocurrency
For the past decade, the rise of Bitcoin and other cryptocurrencies has taken Canadians by storm. However, through the lens of legal policy making, cr...
by Jason RosenCoinsquare and the CRA
On March 19, 2021, the Honourable Justice Pamel ordered CoinSquare, a major Canadian cryptocurrency exchange to provide a list of all Customer account...
by Jason RosenT1135 Discretionary Penalties
Over the past decade, the Tax Court of Canada (TCC) has gradually carved a role for itself to decide whether to penalize Canadians who fail to file th...
by Jason Rosen