The Tax Court reiterated the framework for GST/HST new housing rebates is that where there are multiple homebuyers, only one ...

This is the first time on record that the US audit watchdog has inspected Baker Tilly WM. The PCAOB reviewed one audit, conducted in 2024, during which Baker Tilly WM was the principal auditor, and ...

Ben: What are the biggest changes facing the accounting profession in the next 5 years? LiveCA: One of the biggest drivers of change in accounting over the next five years will be increased access to ...

Earlier this year, CPAB also eased its enforcement action against a Calgary-base firm, PKF Antares Professional Corporation, ...

Revelations of rising numbers of property owners in St. Catharines unable to pay their property tax bills have prompted one city councillor to take action ...

Canadian tax lawyer and accountant David J Rotfleisch explains why the Tax Court dismissed the FX trade case of a successful businessman in Chad v The King Introduction: Businesses using artificial ...

Allan Lanthier examines a dispute before the Tax Court of Canada involving Brookfield Corporation and controlled foreign affiliates in Bermuda and Barbados Allan Lanthier, a retired partner of an ...

THE 2024 Federal Budget[1] (“Budget 2024”) released on April 16, 2024, proposes to increase the capital gains inclusion rate (“CGIR”) from one-half to two-thirds and to effect a one-time increase to ...

An In-Trust-For (ITF) account, also commonly referred to as an In-Trust Account, is an unregistered investment account commonly set up for minors in Canada. In-Trust-For (ITF) accounts have become a ...

Section 84.1 of the Income Tax Act[1} as we know it today got its start in 1985, concurrent with the introduction of the capital gains exemption (“CGE”). It is an anti-avoidance rule that prevents ...