Resources & Articles

Domestic Tax


Tax Anti-Avoidance rule changes on the horizonFebruary 6th, 2024

(authored by RSM CANADA) After years of the GAAR provisions remaining unchanged, the government proposed substantial changes in the 2023 Budget and subsequent legislation.
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Federal government denies expenses on short-term rentalsJanuary 29th, 2024

The Federal government has introduced new proposed measures to disincentivize short-term rentals that aren’t in compliance with their local jurisdiction as of January 1, 2024. ...
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Canadian Tax Developments in 2023 you Might have Missed over the HolidaysJanuary 16th, 2024

Important changes in Canadian tax legislation, CRA enforcement initiatives, and case law updates over the past few months.
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Expense Claims that Pass the Audit TestJanuary 12th, 2024

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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Employment Insurance: MisconductDecember 19th, 2023

An August 24, 2023, Federal Court of Canada case reviewed whether the taxpayer’s employment had ceased due to misconduct, which would render the taxpayer ineligible...
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REVIVAL OF A CORPORATION: Tax CollectionDecember 14th, 2023

A June 12, 2023, Court of King’s Bench of Alberta case reviewed CRA’s application to revive a corporation dissolved in 2020. The former sole shareholder...
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SURCHARGE TO ACCEPT PAYMENT VIA CREDIT CARD: GST/HST? December 11th, 2023

As of October 2022, merchants could charge an additional fee for accepting payment via credit card. In a March 28, 2023, Technical Interpretation, CRA opined...
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ENHANCED GST RESIDENTIAL RENTAL REBATE: Increased IncentivesDecember 8th, 2023

On September 14, 2023, the Department of Finance provided details on a proposal to enhance the existing GST rental rebate. In general, the existing rebate...
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Managed services can deliver results for businessesNovember 30th, 2023

Effectively utilizing managed services is becoming a critical success factor for companies of all sizes and in all industries. Often times, a board might recommend...
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Federal Economic Statement 2023November 24th, 2023

(authored by RSM CANADA) On Nov. 21, 2023, Canada released the Federal Economic Statement, which provides an overview of Canada's finances and sets out new tax measures.
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