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Everything You Need to Know About Cryptocurrency Taxation in Canada: Capital Gains on Crypto and Business Income Strategies
In the rapidly evolving landscape of digital assets, understanding cryptocurrency taxation in Canada is crucial for entrepreneurs, professionals, investors, accountants, and crypto enthusiasts aiming to navigate CRA crypto tax rules…
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When CRA Suspends Your Tax Preparer’s Right to EFILE: Judicial Review and Insights from Acevedo Virgen v AGC
In the realm of Canadian tax administration, the integrity of electronic filing systems like EFILE is paramount for ensuring compliance and efficiency. The recent Federal Court decision in Acevedo Virgen…
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How to Master the 24-Month Holding Period Requirement for QSBC Shares and Lifetime Capital Gains Exemption in Canada
The 24-month holding period requirement for qualified small business corporation (QSBC) shares is essential for Canadian entrepreneurs, investors, accountants, and professionals aiming to secure the lifetime capital gains exemption (LCGE). …
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What Businesses Need to Know About Anti-Deferral Rules for Corporate Tax Planning, from the 2025 Canada Budget
The 2025 Canadian federal budget brings forward key amendments to the Income Tax Act, with a strong emphasis on restricting tax deferral practices among connected corporations. These updates, centered on…
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How a Taxpayer won judicial review after CRA determined he was not eligible for CRB: Case comment Maheshwari v AGC, 2025 FC 1822
The taxpayer sought judicial review of a CRA decision dated July 5, 2024, which determined that he was ineligible for the Canada Recovery Benefit (CRB). In support of his application,…
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Case Comment: HMK v. Quebecor Inc. – Federal Court of Appeal Sides with Taxpayer, Rejects GAAR Challenge to Using Strategy of Business Losses
In a November 21, 2025 decision, HMK v. Quebecor Inc., 2025 FCA 207, the Federal Court of Appeal (FCA) dismissed an appeal by the CRA, upholding a Tax Court of…
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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…
