The general rule under section 67 is that a deduction for an outlay or expense cannot be made unless it was reasonable in the circumstances. Regulation 1100 (11) provides that a deduction in respect ...

Gevorg Grigoryan, a chartered professional accountant and CPA program coach and mentor, notes “that a total of 1,386 ...

THE accounting profession is undergoing a profound transformation driven by advances in artificial intelligence. From intelligent automation to predictive analytics, AI is no longer a distant ...

In Bank of Nova Scotia v His Majesty the King, the Federal Court of Appeal (FCA) confirmed the Tax Court's decision that ...

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, ...

In Royal Bank of Canada v HMRC [2023] EWCA Civ 695, the Court of Appeal upheld the taxpayer's appeal in a case relating to the interpretation of the UK-Canada double tax treaty (the "Treaty"). The ...

David J. Rotfleisch, CPA, CA, JD, is the founding Canadian tax lawyer of Rotfleisch & Samulovitch, P.C., a Toronto-based boutique income tax law firm (Taxpage.com). With over 30 years of experience as ...

TORONTO, July 13, 2025 – Raymond Chabot Grant Thornton LLP took too long to report that it was the under the scrutiny of a Canadian regulator, according to a statement two days ago from the Public ...

Courts will increasingly gravitate toward the minority approach in the Supreme Court of Canada Deans Knight GAAR decision, asserts Counter Tax Litigators.

François Brouard, DBA, FCPA, FCA is professor of taxation at the Sprott School of Business, Carleton University and founder of the Professional Accounting Research Group (PARG). Bertrand Lemieux, MBA, ...