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Comparing Greek Tax Evasion Reforms to Canadian Tax Compliance Strategies to Reduce Tax Cheating
In an era of global economic interconnectedness, understanding international tax evasion trends offers valuable insights for Canadian entrepreneurs, professionals, investors, accountants, and crypto investors navigating complex fiscal landscapes. This article…
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How Cryptocurrency Losses are Taxed in the United States and Canada: Capital Losses vs Business Losses, Respectively
Cryptocurrency Tax Losses in the United States and Canada: Capital Loss vs Business Loss Frameworks Cryptocurrency tax losses remain one of the most complex and high-risk areas of digital asset…
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Amicarelli v The King: How Cryptocurrency Exchange Losses are Treated for Tax Purposes Under Canadian Cryptocurrency Tax Laws
Cryptocurrency taxation in Canada remains a high-risk area as digital asset markets face volatility, exchange failures, and increased regulatory scrutiny. Canadian taxpayers reporting cryptocurrency losses often encounter challenges during a…
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When is an Accountant’s Work Privileged in Canada: Protecting Accountants’ Work in Tax Matters, including Litigation
Accountant Privilege: Protecting Accountants’ Work in Canadian Tax Matters The British Columbia Supreme Court decision in Lewis v. WestJet Airlines Ltd. (2025 BCSC 1565) clarifies the circumstances under which accountants’ work may…
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A Canadian Tax Audit Compared with a Criminal Investigation: Important Differences and Legal Protections for Taxpayers in Gravel v. Agence du revenu du Québec
Tax Audits Versus Criminal Investigations As an experienced Canadian tax lawyer specializing in tax audits and investigations, I often advise clients on the critical distinctions between tax audits and criminal…
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How the IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law
This article examines how U.S. tax law governs corporate distributions that may be received by shareholders without immediate dividend taxation, focusing on Earnings and Profits, return of capital rules, and…
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How Canadian Corporations Can Make Better Strategic Decisions with Life Insurance Proceeds and Capital Dividend Account Planning
Introduction: Why Life Insurance Matters in Capital Dividend Planning Life insurance proceeds are one of the most significant and frequently misunderstood components of Capital Dividend Account planning for Canadian corporations.…
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U.S. Cryptocurrency Tax Losses and Business-Style Trading: How Ordinary Loss and Capital Loss are Treated Under U.S. Tax Law
U.S. cryptocurrency tax law continues to evolve unevenly, particularly where taxpayers seek to deduct significant digital asset losses as ordinary losses rather than capital losses. Unlike Canada, where courts have…
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Jennings-Clyde v. Canada (Attorney General), 2025 FCA 225 – When the CRA Denies Taxpayer Relief, It Must Explain Clear Reasons Why
In Jennings-Clyde v. Canada (Attorney General), 2025 FCA 225, the Federal Court of Appeal addressed a foundational—but increasingly contentious—question in Canadian tax administration: how far does the Canada Revenue Agency’s…
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SECURE 2.0: Key Provisions and Tax Planning Implications for American Retirees
Enhanced Retirement Savings Opportunities Under SECURE 2.0 SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations. For American taxpayers…
