Tax Law Blog

by Jeff Kirshen

Retail Investing and the Tax Implications in Canada

The COVID-19 pandemic has created novel economic conditions for Canadian investors. Many Canadians were laid off or let go completely from their place of...

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by Jason Rosen

T1135 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 their...

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by Jeff Kirshen

GST/HST Rules for the Supply of Digital Products or Services

The Government of Canada has proposed new measures surrounding the registration and collection and remittance of the goods and services tax / harmonized...

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by Jeff Kirshen

The Taxation of Electric Vehicles

In recent years, Canada has experienced a significant increase in the adoption rate of ZEV (zero emission vehicle). According to Statistics Canada, electric...

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by Jeff Kirshen

The CRA Audit Process

Canada has a self-reporting tax regime, meaning that Canadians are responsible for accurately reporting their taxes payable to the federal government by...

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by Jeff Kirshen

The Corporate Association Rules

If a Canadian-controlled private corporation ("CCPC") is associated with one or more CCPCs, subsection 125(3) of the Income Tax Act (the “Act”) provides...

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by Jeff Kirshen

Canada Recovery Benefits

On October 2, 2020, the Canadian government announced three new temporary Recovery benefits to assist Canadians unable to work, experiencing reduced income...

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by Jeff Kirshen

Accommodation Sharing

Recently, many Canadians have been looking to get away from the city and enjoy more spacious living due to the imposed lockdowns. As such, individuals have...

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