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Seven Essential Steps for Estate Administration Across Canada – Guidance from an Experienced Canadian Tax Lawyer
When an individual dies, all property, assets, and interests left behind constitute the estate. Estates may include bank accounts, investments, real property, business shares, personal possessions, cryptocurrency or NFTs, and…
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A Canadian Tax Lawyer Explains Self-Reporting & Penalty Risks of Canada’s Enhanced Mandatory Tax Disclosure Rules
Canada Strengthens Mandatory Disclosure Rules On June 22, 2023, Parliament amended the Income Tax Act to significantly expand Canada’s mandatory disclosure regime, now set out in Sections 237.3 to 237.5. These changes…
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When CRA Denies Penalty Relief in Major Non-Compliance Cases: Offshore Income and Aggressive Tax Shelters (2020–2025)
Introduction Between 2020 and 2025, the Canada Revenue Agency (CRA) has maintained a stringent approach towards taxpayers involved in significant non-compliance, particularly concerning offshore income and aggressive tax shelters. While…
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A Canadian Tax Lawyer’s Guide for Digital Nomads Moving to Canada: Understanding Tax Residence and the Sojourner Rule
Introduction: Digital Nomads and Canadian Tax Compliance Canada offers an attractive environment for digital nomads seeking flexibility and stability. However, moving to Canada triggers complex tax obligations that must be…
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Employment Expense Deductions Canada: Luxury Clothing & Home Office Costs
Introduction: Understanding Employment Expense Deductibility for Luxury Items In Samotus v. The King, 2025 TCC 104, the Tax Court of Canada examined whether employees can deduct luxury clothing and home office…
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Canada 2025 Draft Tax Changes: Key Updates for Individuals, Corporations, and Trusts
Introduction: Canada’s 2025 Draft Tax Legislation Overview On August 15, 2025, the Department of Finance released over 250 pages of draft legislation and explanatory notes, signalling significant changes to Canada’s…
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CRA’s Expanding Use of Administrative Tax Penalties (2020–2025): What Canadian Taxpayers Need to Know Now
Introduction: CRA Penalties and Modern Enforcement Trends From 2020 to 2025, the Canada Revenue Agency (CRA) has significantly increased the use of administrative penalties as a core enforcement tool. These…
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Now is the Best Time to Fix Past Tax Mistakes: CRA Modernizes the Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025
Introduction: Understanding the Purpose of the VDP The Canada Revenue Agency’s Voluntary Disclosures Program (VDP) is a cornerstone of Canada’s tax compliance system. It provides a structured and legally recognized…
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Guindon v Canada (2015 SCC 41): Landmark Supreme Court Tax Case
Introduction The first half of 2015 was marked by a defining moment in Canadian tax law: the Supreme Court of Canada’s ruling in Guindon v Canada (2015 SCC 41). This…
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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…
