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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…
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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…
