General

Covid Benefit Disputes When it comes to the Canada Emergency Response Benefit (CERB) or Canada Recovery Benefit (CRB) and similar Covid benefits, taxpayers disputing benefit denials have the option of two internal Canada Revenue Agency (CRA) reviews before pursuing an application for judicial review in Federal...

First Nations Goods and Services Tax The FNGST provides a framework that allows First Nations governments to exercise tax jurisdiction on their lands. This tax operates similarly to the federal Goods and Services Tax (GST), with some critical differences aimed at recognizing and accommodating the unique legal and cultural...

SR&ED and Contemporaneous Documentation The SR&ED (Scientific Research and Experimental Development) policy in Canada advises that taxpayers claiming tax incentives for R&D activities maintain “contemporaneous documentation.” This refers to keeping detailed, accurate, and up-to-date records to...

GST/HST Input Tax Credits for First Nations Businesses In Canada, First Nations businesses often face unique challenges when it comes to managing taxes like the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). These challenges stem from the complexities surrounding tax exemptions and entitlements under the...

CRA Collections When taxpayers fall behind on their tax obligations, the Canada Revenue Agency (CRA) has broad powers to collect outstanding amounts. Whether you are an individual or a business, understanding the CRA’s collection process is critical to protecting your financial interests and resolving tax debts...

New CRA Policy on Gross Negligence Penalties for SR&ED Claims The Canada Revenue Agency (CRA) has updated its enforcement approach for Gross Negligence Penalties under subsection 163(2) of the Income Tax Act, affecting Scientific Research and Experimental Development (SR&ED) claims. Effective January 28, 2025,...

Exceptions to the CRA Flipping Rules for the Sale of New Houses The Canada Revenue Agency (CRA) has introduced flipping rules that apply to the sale of real estate. These rules aim to ensure that profits from the sale of properties are reported and taxed as business income rather than capital gains. However, CRA recognizes...

Preparing for an Informal Procedure Tax Court Hearing Taking your tax dispute to the Tax Court of Canada is a significant step. Whether you’re filing under the informal or general procedure, proper preparation is critical to ensuring your case is presented...

The New CRA Gig Economy Rules The Canada Revenue Agency (CRA) has introduced new rules that require digital gig economy platforms, such as Uber, Lyft, and DoorDash, to report income earned by their workers. CRA is trying to ensure tax compliance within the rapidly growing gig...

Disagreements with the Canada Revenue Agency (CRA) can arise from audits, reassessments, or penalties. Whether it’s a personal tax issue or a business-related matter, CRA disputes can be stressful and complex. Without expert guidance, you may face significant financial and legal consequences. COMMON REASONS FOR CRA DISPUTESCRA disputes often stem...