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Unreported foreign property or income? Should you make a voluntary disclosure?

Canada - April 23 2014 Recently the Canada Revenue Agency (the "CRA") has stepped up its enforcement of Canadian tax laws as they relate to individuals that own foreign…

Thomas Brook.

Payments to relinquish right to reinstatement likely taxable according to CRA

Canada - December 8 2011 In CRA Document No.: 2011-0421931E5, the Canada Revenue Agency (the "CRA") concluded that a payment made by an employer to relinquish an employee's potential right to reinstatement likely constituted a "retiring allowance," as defined in the Income Tax Act (Canada) (the "Act") and would, therefore, be taxable.

François Barette.

Avoid a border dispute: know the tax implications of cross-border employment and assignments

Canada - March 31 2014 In the increasingly "borderless" world in which business operates, it's common for Canadian businesses to engage individuals from other countries to…

Accountants, lawyers and privilege

Canada - May 28 2015 In light of the recent Tax Court of Canada decision, Zeldap Corporation v. Her Majesty the Queen, ("Zeldap"), this paper discusses the concept of…

Tax rectification: 22 practical tips to understand how it may help you reverse costly mistakes

Canada - September 17 2014 While history cannot be rewritten, taxpayers may be able to obtain relief from the unintended tax consequences of historical transactions by way of…