In a November 7, 2025 French Court of Quebec case, the taxpayer was assessed with business income of $284,661 in 2015 related to the sale of a house built on

In a recently released November 20, 2023 Technical Interpretation, CRA considered whether a resident participating in a housing agreement involving regular payments towards a future option to buy a property

An employee may elect to stop contributing to CPP, provided they are at least 65 years of age (but under 70), receive a CPP or QPP retirement pension and have

An August 25, 2025 Tax Court of Canada case considered whether a taxpayer’s relocation expenses in 2020 qualified as deductible moving expenses. The dispute focused on whether the distance between

The voluntary disclosures program (VDP) provides taxpayers with a chance to correct past tax errors or omissions before CRA finds them. If CRA accepts a disclosure, taxpayers may receive some

As of June 16, 2025, CRA changed the default correspondence method for most businesses to online only (i.e. not delivered by paper mail).  As business correspondence is presumed received on

The government has proposed to provide GST relief on the purchase of new homes valued at up to $1.5 million by first-time home buyers. Eligible purchases would be entitled to

A director of a corporation, non-profit organization or other entity can be personally liable for payroll source deductions and GST/HST that the entity fails to remit to CRA, unless the

A December 20, 2024 Tax Court of Canada case reviewed the denial of losses from a dog breeding business. The Court undertook an extensive analysis of the taxpayers’ activities breeding