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Canada Revenue Agency Tax Collections Policies – Information Circular IC98-1R6 Dated January 2017 – Tax Consultants Canada Analysis

Overview

IC98-1R6 is the newest information circular released from the Canada Revenue Agency (the “CRA”) regarding its tax collection policies. This article will identify and describe changes between the current document (IC98-1R6) and its predecessor (IC98-1R5). 514 more words

CRA Collections

What Services Can A Tax Lawyer Provide to an Accountant?

Accountants usually retain the services of tax lawyers when legal issues are jeopardising their client’s financial integrity.

Complicated Structures

Accountants should retain the services of a tax lawyer whenever a complicated structure is being contemplated. 435 more words

Tax Law

SCC Update on Tax Rectification – Toronto Tax Lawyer Analysis - Part II

Part I of this article provided background on the doctrine of rectification and how it is used in the Canadian tax context. This part II will review the facts of Canada (Attorney General) v. 592 more words

Tax

Chip Wry Discusses Entity Choice and Tax Reform in Accounting Today

Accounting Today’s article titled “To LLC or not to LLC: Entity choice and tax reform“, discusses the importance of choosing the correct type of entity to use when forming a business, and the possible impact of an upcoming tax reform. 88 more words

Attorney News

"Ordinary Income" Revisited

On 2 December 2016, the Federal Court handed down judgement in Doutch v Commissioner of Taxation  FCAFC 166.

The applicant sold mining tenements to a company. 572 more words

Tax Law

Withholding Payments - Foreign Resident Capital Gains

New laws regarding this area of tax were released last year after considerable deliberation (this issue was initially raised in 2012). The new laws are technical and may create confusion for participants in M&A property transactions as to whether a CGT withholding obligation applies. 563 more words

Tax Law