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Year 2023

• SMALL BUSINESS TAXATION CHANGES
• UNTIL DEATH DO THEY PART: TAX ISSUES FOR CANADIANS OWNING AND DYING WITH FOREIGN REAL PROPERTY
• FEDERAL TAX INCENTIVES FOR ZERO-EMISSION VEHICLES
• BOUSFIELD V. THE KING: ON ALTERNATIVE ASSESSMENT TECHNIQUES
• FEDERAL BUDGET 2023 HIGHLIGHTS
• PROPOSED TRAVEL EXPENSE DEDUCTION FOR TRADESPERSONS
• PROPOSED TRAVEL EXPENSE DEDUCTION FOR TRADESPERSONS
• DEANS KNIGHT INCOME CORP. V. CANADA AT THE SUPREME COURT: GAAR REVISITED

Year 2022

• USING LOSSES IN A CORPORATE GROUP: AN OVERVIEW OF LOSS CONSOLIDATION
• UPDATE ON BENEFICIAL OWNERSHIP TRANSPARENCY UNDER THE CBCA, ONTARIO, AND QUEBEC MODELS
• LATEST CHANGES TO THE WAGE, RENT, AND HIRING SUBSIDIES
• PROPOSED IMMEDIATE EXPENSING INCENTIVE
• FEDERAL BUDGET HIGHLIGHTS
• WHAT IS THE DIFFERENCE BETWEEN A TAX ACCOUNTANT AND A TAX LAWYER?
• ARE YOUR CLIENTS PLANNING ON RENOVATING? HERE ARE TWO TAX CREDITS THAT MAY HELP WITH THE COST
• COLLINS FAMILY TRUST
• TRAPS FOR THE UNWARY IN US TREATIES
• CRA MISSES THE BOAT: JACKMAN V. THE QUEEN, 2022 DTC 1057 (TCC)
• FIRST HOME SAVINGS ACCOUNTS
• 2022 ECONOMIC STATEMENT

Year 2021

• CEBA EXPANSION— THINK TWICE BEFORE APPLYING FOR THE ADDITIONAL $20,000
• IMPLICATIONS OF CEBA LOAN FORGIVENESS
• EXCHANGE OF SHARES BY A SHAREHOLDER IN THE COURSE OF A REORGANIZATION OF CAPITAL (S. 86)
• A TAX SEASON LIKE NO OTHER
• FEDERAL BUDGET HIGHLIGHTS
• PARENTAL INFLUENCE OR ABDICATION? THE UK COURTS GRAPPLE WITH CENTRAL MANAGEMENT AND CONTROL 1
• THE TAXATION OF RESTRICTIVE COVENANTS (NON-COMPETE AGREEMENTS)
• ACCESSING THE CAPITAL GAINS TAX EXEMPTION ON A CORPORATE SHARE SALE
• DEANS KNIGHT INTERSECTS BILL C-208: THE MEANING OF CONTROL AND IMPLICATIONS FOR INTERGENERATIONAL TRANSFERS
• RESIDENCY FOR INDIVIDUALS
• CAN AN ESTATE CLAIM A CAPITAL LOSS FROM SELLING A PERSONAL RESIDENCE?
• SIMPLIFIED GST/HST REGISTRATION FRAMEWORK FOR E-COMMERCE

Year 2020

• ATTRIBUTION UNDER 75(2)
• GOD, ATHEISM, RELIGION, AND REGISTERED CHARITIES
• T1 CHANGES FOR THE 2019 TAX YEAR
• COVID-19 UPDATE – 1
• COVID-19 UPDATE – 2
• COVID-19 UPDATE – 3
• COVID-19 UPDATE – 4
• COVID-19 UPDATE – 5
• MAYBE YOU’RE NOT REALLY GILTI, YOU JUST THOUGHT YOU WERE THE FINAL REGULATIONS
• WHAT IS THE EFFECT OF A NIL ASSESSMENT?
• 2020 TAX POLICIES OF THE MAJOR US PRESIDENTIAL CANDIDATES
• CANADA EMERGENCY RENT SUBSIDY AND LOCKDOWN SUPPORT 1

Year 2019

• ACCELERATED CCA AND OTHER MEASURES FROM THE 2018 FALL ECONOMIC STATEMENT
• A SURVEY OF GLOBAL DIGITAL TAX DEVELOPMENTS
• NEW IN 2019: THE CBCA’S BENEFICIAL OWNERSHIP REGISTER
• A TALE OF MISREPRESENTED MISREPRESENTATION
• 2019 FEDERAL BUDGET: MEASURES IN-BRIEF
• PROPOSED STOCK OPTION CHANGES IN BUDGET 2019 — SHIFTING THE GOALPOST
• RECENT INCOME TAX INTERPRETATIONS
• WHO CAN WAIVE COMMON INTEREST PRIVILEGE?
• COMMON REPORTING STANDARDS IN CANADIAN TAX
• THE TAXATION OF EMPLOYEE STOCK OPTIONS AND PROPOSED CHANGES
• TAXATION OF NON-RESIDENT TRUSTS
• TOSI AND EXCLUDED SHARES
• UNNAMED PERSON REQUIREMENT: CRA’S NOT-SO-SECRET WEAPON AGAINST THE UNDERGROUND ECONOMY?