An important decision from the tax court says the CRA must meet the criminal burden of proof under s. 163.2
The Canada Revenue Agency is in the third and final year of a review of non-profit organizations to "measure tax at risk" in the sector. But with few previous cases to provide guidance, some NPOs are finding that the process is confusing
While a properly filled out certificate is best, other medical evidence may be enough
Recommendations by Taxpayers’ Ombudsman follow complaints from taxpayers
CRA sends out warning letters reminding Canadians of contribution rules
Genuine sales to a trust by its beneficiaries are not subject to the attribution rules
More Canadians are switching to electronic filing
Taxpayers and their advisors should now be aware that the so-called related-party initiative appears to be a long-term project
A cluster of recent judgments sheds light on developments in tax planning using trusts and private corporations
Tuition tax credits denied for some students who study abroad