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Agreements Must Be in Writing: Lessons from Hutchings v. The King (2025 TCC 108) on COVID-19 Rent Subsidies
Canada Emergency Rent Subsidy (CERS) and the Importance of Written Agreements The COVID-19 pandemic forced thousands of Canadian businesses to close temporarily, putting immense pressure on small business owners. To…
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Couture v Canada (Revenue Agency): Canadian tax lawyer Explains How Not to Conduct a Judicial Review
Federal Court Dismisses CRA Judicial Review In Couture v Canada (Revenue Agency), 2024 FC 1283, the Federal Court dismissed a taxpayer’s judicial review application relating to the Canada Recovery Benefit…
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A Canadian Crypto Tax Lawyer Analyzes the Terra USD Collapse and Kwon Do-Hyung’s Guilty Plea to Wire Fraud from Crypto Crash
Introduction: The Collapse of the Terra Ecosystem in May 2022 Wiped Out $50 Billion USD in Valuation in Three Days. The collapse of the Terra ecosystem in May 2022 remains…
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Cross-Border Tax Lawyer on Trump’s ‘One Big Beautiful Bill’ (OBBB): Key Impacts for Canadians
Introduction: A Canadian Tax Lawyer’s Guide to the OBBB The United States’ One Big Beautiful Bill (OBBB), signed into law in 2025, represents a sweeping tax overhaul for individuals and…
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U.S. Crypto Tax Lawyer’s Review: Terra USD Collapse, Do Kwon’s Guilty Plea for Fraud for $40B, and Tax Implications
Introduction: The Terra Collapse and Its Fallout The collapse of Terra Luna in 2022 remains one of the most notorious events in cryptocurrency history. Billions in investor wealth were wiped…
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Key Corporate Tax Changes in the New U.S. Tax Bill: Implications for Business in 2025
Introduction Congress’s recent tax bill not only reshapes the landscape for individuals but also introduces sweeping changes for businesses. For corporations, the legislation reflects a balance between promoting domestic investment…
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C Corporation vs. Pass-Through Entity: Which Structure is Most Tax-Efficient for US Businesses?
Introduction Choosing the right business entity is one of the most important tax and strategic decisions for US entrepreneurs. The recent tax law changes, including the OBBB provisions, make it…
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THE CRA VOLUNTARY DISCLOSURE PROGRAM: A GUIDE FOR THE CANADIAN TAXPAYER
INTRODUCTION: Understanding the CRA’s Voluntary Disclosures Program: Your Guide to Relief and Compliance Between December 2022 and March 2023, the Canada Revenue Agency (CRA) introduced a series of updates to…
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Top 5 Individual Tax Changes in the New US Tax Bill (2025 Update)
Introduction The recently passed federal tax bill represents one of the most significant overhauls of the US tax code in recent years. For individual taxpayers, the legislation introduces several measures…
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How to Structure & Document Rental Properties so CRA Does not Disallow Rental Expenses
In Blecha v The King, 2025 TCC 91, the Tax Court of Canada examined whether a taxpayer was entitled to claim deductions for expenses on a property he owned and…
