Some time ago I posted the fascinating case involving the Third Part Civil Penalty. This review is from CCH’s Financial Planning Newsletter. The Court found that the penalty imposed under section 163.2 of the Act is a criminal penalty, not a civil one ...

Recently CRA conducted a project looking at the reporting of tip income by servers at four restaurants in Southern Ontario. The project is purported to have uncovered $1.7 million in unreported tips. CRA is now reviewing the results to consider their next steps. Most service staff ...

A best practice we should all follow is making sure our applications to CRA are full and complete. But what happens when they are not? The Application review process web page for charities has been updated to reflect new procedures ...

With the appearance of the Supreme Court decision in Canada With the appearance of the Supreme Court decision in Canada Trustco Mortgage Co. v. The Queen, 2005 DTC 5523, the rules for the application of the General Anti-Avoidance Rule (“GAAR”) were clarified, and the courts have subsequently treated the law relating to these rules as well settled ...

In this 2011 Ontario Superior Court decision, numerous rulings were given with regard to the validity of an ambiguous gift via the will, trustee compensation, and other matters. This document is a must read for any professional involved with estate administration involving charitable gifts.

The tax portion of this course provides an explanation of the Canadian tax system, its objectives, and its structure. It outlines the general scheme of the tax system and the reasons for its existence. The Law portion of this course is meant to familiarize you with the tools and concepts lawyers use when they place things in a legal perspective. It will provide you with a broad overview of commercial law.

CGA-Canada provides in-depth commentary on the Canadian federal budget as a central component of its national advocacy role.

Canadian businesses will once again focus on sales tax compliance in 2013. All organizations registered for the GST should be aware of the changes occurring this spring in British Columbia and Prince Edward Island. Join sales tax expert Diane Gaudon as she discusses changes in sales tax and best practices in ensuring compliance and avoiding future audit assessments.

The goal of this course is to provide you with a broad overview of GST/HST-related topics in a manner that is easy to read, highlighting useful tips and common traps. You will be exposed to a variety of GST/HST-related topics that are typically encountered to allow you to build your knowledge, starting with the basics and moving toward more complex subjects.

This webcast will prepare you for tax season by providing an update of major changes to the Income Tax Act (Canada) affecting taxpayers for the 2012 taxation year. Refresh your knowledge of personal income taxes and gain the insight you need to implement and plan for the major changes announced in 2012.