by Jason RosenTax Court of Canada Cautions Against Representation by Non-Lawyers
On August 6, 2020, the Tax Court of Canada (“TCC”) disposed of a motion by the National Benefit Authority Corporation (“NBA”), requesting, amo...
by Jason RosenNew CRA Limits on Interest and Financing Expenses
Here is information on the new CRA limits. On November 3rd, 2022, the Department of Finance released revised legislative proposals for the excessive i...
by Jason RosenGAAR and Control – Recent Caselaw
The Supreme Court of Canada’s (the “SCC”) recent news release stated that it will hear the highly anticipated appeal of Dean’s Knight Income C...
by Jason RosenApplication Hearing Success – Rosen Kirshen Tax Law
On September 28, 2022, the Honourable Justice Randall S. Bocock released a precedence-setting decision in support of taxpayers’ rights. Rosen Kirshe...
by Jason RosenThe Tax Benefits of Flow-Through Shares
Flow-Through Shares (FTSs) are specific to the mining, oil and gas, renewable energy, and energy conservation sectors. FTSs are primarily used to help...
by James PendergastNew Rules for Principal Residences Sold Within One Year
On April 7th, 2022, the Federal government proposed “anti-flipping” rules to house sales within 12 months. Prior to this, many individuals bought ...
by James PendergastThe Tax Benefits of Education Expenses
Education isn’t cheap, and many people find the cost of tuition a significant barrier to furthering their professional development. For those that c...
by Jason RosenTax Evasion vs. Tax Avoidance
Sometimes taxpayer’s tax plans are right on the edge of tax evasion or tax avoidance. While the two appear similar in meaning, their characteris...
by Jeff KirshenNon-Resident Withholding Tax on Canadian Rental Income
The Canadian tax system primarily operates to tax Canadian “residents.” The term “resident” has its own legal meaning in the Income Tax Act (t...
by Jason Rosen