Resources & Articles
Domestic Tax
ANXIETY, DEPRESSION & PHOBIAS: Disability Tax Credit
In an April 3, 2019 Tax Court of Canada case, at issue was whether the impact of an individual’s mental impairment entitled her to the...
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Estate Planning Tips – Don’t Leave Your Loved Ones Confused
Estate planning is a topic that we all need to consider. Even if you think that your situation is straightforward and simple, you should still...
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REIMBURSEMENT FOR WORK CLOTHING: Taxable
In an April 17, 2019 Technical Interpretation, CRA was asked whether clothing reimbursements paid to maintenance employees were taxable benefits. Employees were not required to...
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Professional Development and Continuing Education Expenses – Deductible or Not?
One of the key traits of a professional is a desire and need for regular professional development and continuing education. This training can involve some...
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SPECIAL WORK SITE ALLOWANCE: Home Base Needed
In a January 29, 2019 Technical Interpretation, CRA discussed the criteria for tax-exempt allowances for board and lodging received for periods an employee was working...
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FEDERAL CARBON TAX: Costs and Rebates
On October 23, 2018, draft amendments to the Federal Fuel Charge Regulations and the Greenhouse Gas Pricing Act were released. As of April 1, 2019,...
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GST/HST NEW HOUSING REBATE: Meeting the Conditions
In a December 18, 2018 Tax Court of Canada case, the Court considered whether the new housing rebate was available where the taxpayer sold a...
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VIDEO LEGACY: What Message Am I Leaving?
When conducting our estate plans, we are often focused on the distribution of assets (such as homes, bank accounts, investments, and interest in private corporations),...
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T1135 Reporting of Foreign Property Update
The CRA’s Voluntary Disclosure Program gives taxpayers a second chance to correct unintentional errors or omissions in income tax filings. Taxpayers can seek to mitigate...
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Expense Claims that Pass the Audit Test
Often taxpayers are audited by the Canada Revenue Agency (CRA) and end up being surprised when some or all of their expenses are disallowed. Many...
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