Resources & Articles

Domestic Tax


COVID-19 Resource CentreApril 1st, 2020

Funding Guide – A handy reference guide developed by RSM Canada (April 2, 2020) detailing the various funding and supports available to businesses through the...
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TRAVEL EXPENSES: Shareholder-EmployeesApril 1st, 2020

For an employee to deduct travel or motor vehicle expenses against employment income, the employee must be normally required to work away from the employer’s...
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Individuals Emigrating from Canada Will be Required to Pay a Departure TaxMarch 27th, 2020

When an individual taxpayer permanently severs ties with Canada (emigrating from the country permanently) they are considered to be a non-resident for income tax purposes....
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2020-2021 Ontario’s Action Plan CommentaryMarch 26th, 2020

On March 25, 2020, Finance Minister Rod Phillips released Ontario’s Action Plan: Responding to COVID-19 (March 2020 Economic and Fiscal Update) in place of a full budget...
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MOBILE HOMES, RV PARKS, CAMPGROUNDS: Loss of the Small Business Deduction?March 26th, 2020

In an August 29, 2019 Tax Court of Canada case, at issue was whether the taxpayer who operated a mobile home/RV park was eligible to...
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Important Tax Update – Response to COVID-19March 19th, 2020

In response to COVID-19, the Canada Revenue Agency (CRA) and certain provincial governmental authorities released new tax measures for Canadians yesterday (March 18, 2020).   ...
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EMPLOYMENT EXPENSES: Costs of an AssistantMarch 13th, 2020

A November 5, 2019 Tax Court of Canada case reviewed the deductibility of employment expenses by a manager overseeing the Canadian sales force and operations...
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Professional Development and Continuing Education Expenses – Deductible or Not?March 12th, 2020

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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ADOPTION EXPENSES: Step-ChildMarch 10th, 2020

In a June 20, 2019 Technical Interpretation, CRA was asked whether a taxpayer legally adopting the child of his or her common-law partner would be...
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Non-residents of Canada Owning Canadian Real PropertyMarch 3rd, 2020

Introduction This article summarizes the compliance requirements and beneficial forms to be filed for non-residents of Canada who own Canadian real property. The Canada Revenue...
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