Resources & Articles
Domestic Tax
COVID-19 Resource Centre
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-Employees
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 Tax
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 Commentary
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?
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-19
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 Assistant
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?
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-Child
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 Property
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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