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Tax Services
- Voluntary Disclosures Program (VDP)
- Unreported Offshore Income
- Unreported Domestic Income
- Unreported Offshore Assets
- Unreported Cryptocurrency Transactions
- Overstated Expenses
- CRA Audit Representation
- Voluntary Disclosure
- Tax Court of Canada Representation
- Tax Disputes & Notices of Objection
- Tax Planning for Business Owners
- Estate Freeze
- Lifetime Capital Gains Exemption Planning
- Tax Arrears Negotiation & Payment Plans
- Owner-Manager Compensation Planning
- Family Trust Tax Planning
- Tax Crime Representation
- Holding Company Tax Strategy
- Succession Tax Planning for Family Businesses
- Tax Planning
- Charitable Giving Tax Strategy
- Post-Mortem Tax Planning
- Taxpayer Relief Applications
- Investment Holding Tax Planning
- Tax-Efficient Business Sales
- Unfiled Tax Returns
- Corporate Tax Restructuring
- Net Worth Audits
- Director's Liability
- Tax Shelter & Donation Scheme Disputes
- Cross-Border Tax — Canada and the United States
- Departure Tax — Leaving Canada
- Cross-Border Trusts
- US-Canada Estate Planning
- US Estate Tax for Canadians
- Snowbird Tax Planning
- FATCA and FBAR Compliance
- Streamlined Filing Procedures
- FIRPTA Withholding for Canadian Sellers of US Real Estate
- Section 116 Clearance Certificates
- Tax Planning for New Canadian Residents
- Canadian Tax Planning Before Relocation
- Cross-Border Real Estate
- Cross-Border M&A (Canada-US)
- US IRS Audits and Florida Tax Disputes
Corporate Services
- Business Incorporations
- Business Sales & Acquisitions
- Corporate Reorganizations
- Shareholder Agreements
- Succession Planning
- Estate Planning
- Amalgamations
- Section 85 Rollovers
- Butterfly Transactions
- Personal Real Estate Corporations (PREC)
- Offshore Incorporations
- Contracts & Agreements
- Commercial Leases
- Business Advisory Services
- Business Start-Up Planning
Lawyers
Locations
Articles
- The Estate Freeze, Explained
- Owner-Manager Remuneration: Salary vs. Dividends
- The CRA Audit Process, Step by Step
- Amalgamations, Wind-Ups, and Corporate Simplification
- Talking to a Justice Canada Lawyer About Settlement (Self-Represented)
- Reducing Probate Fees: Multiple Wills, Trusts & Assets That Pass Outside the Will
- What Makes a Tax Court Appeal Succeed
- Case Study: An Estate Freeze and Section 85 Reorganization for a Family Business
- An Accountant's Guide to CRA Audit Escalation
- Tax Litigation vs Tax Planning: Which Do You Need?
- Deferring Tax the Smart Way: Rollovers, the Capital Gains Reserve, and the Estate Freeze
- Tax Planning at Death in Canada: Deemed Disposition, the PRE & the Spousal Rollover
- Post-Mortem Tax Planning and Pipeline Strategies for Pharmacist Estates
- CRA Voluntary Disclosure Program: Eligibility, Step by Step
- How to File a Notice of Objection (Step by Step)
- Audit Defence vs Voluntary Disclosure vs Objection & Appeal: Choosing Your CRA Route
- Family Trusts in Canadian Tax & Estate Planning
- Gross Negligence Penalties (s.163(2)): How They're Applied and How They're Challenged
- CRA Audit Readiness Checklist
- NFTs, Staking, Mining & DeFi: Canadian Tax Treatment
- GST/HST Audits: Common Triggers and How to Defend Them
- Common Tax Mistakes New Businesses Make — and How to Avoid Them
- UAE Holding Companies and Treaty Planning: Substance, the Principal Purpose Test, and the Canada–UAE Treaty
- Dealing With a CRA Collections Officer: What to Say, What Not to Say, and Your Rights
- What Triggers a CRA Audit
- Pipeline Planning (s.84.1) to Avoid Double Tax After Death
- U.S. Citizens Living in Canada: Your Annual U.S. Filing Obligations
- The Gross Negligence Penalty: Reverse Onus and the Report You Should Always Demand
- Back Taxes and Taxes Owing: Your Options When You Can't Pay
- The Tax Court of Canada Appeal Process
- When Do You Need a Tax Lawyer vs. an Accountant? A Decision Guide
- Offshore Assets & T1135: Coming Clean Through the VDP
- Director's Liability for Unremitted Source Deductions & GST/HST (s.227.1)
- Case Study: Defending a Director Against a Section 227.1 Liability Assessment
- Settling a Tax Court Appeal Before Trial
- How to Present Evidence and Witnesses at the Tax Court (Self-Rep Guide)
- Questions to Ask Before Hiring a Canadian Tax Lawyer
- CRA Collections: Frozen Accounts, Requirements to Pay, and Garnishments
- Voluntary Disclosure vs Waiting for a CRA Audit
- Section 160: Derivative Tax Liability for Non-Arm's-Length Transfers
- Questions to Ask Before Hiring CRA Audit Representation
- Sections 85, 86 & 51: The Rollover Provisions Compared
- After the Tax Court: Appealing to the Federal Court of Appeal
- Notice of Objection vs Tax Court Appeal: Which Path and When
- Boutique Tax Law Firm vs General-Practice Firm: What the Difference Means for Your CRA File
- The Executor's Role, Probate & Probate Fees Across Canada
- LCGE & QSBC Purification: Multiplying the Capital Gains Exemption
- Tax Evasion vs Tax Avoidance: Where the Line Is
- Voluntary Disclosure Readiness Checklist
- Family Trusts for Pharmacists: Multiplying the Lifetime Capital Gains Exemption
- Evidence and Burden of Proof in Tax Court
- Estate Freeze: Locking In Today's Value, Transferring Tomorrow's Growth
- Case Study: Appealing a Confirmed Reassessment to the Tax Court of Canada
- How to Save Money in a CRA Audit: Risk Factors and a Calm Plan
- Lose Twice, Win Once: Why CRA Cases Are Often Won in Tax Court
- Getting Back Into Tax Compliance: A Step-by-Step Path for Non-Filers
- Leaving Canada: How Departure Tax Catches Your Net Worth
- Tax Court Forms and Deadlines: A Checklist for Self-Represented Taxpayers
- Net Worth Audits: How the CRA Builds an Indirect-Income Assessment
- Crypto and the CRA: Audit Risks, Exchange Data Requests, and Record-Keeping
- Business Records That Survive an Audit: What to Keep, and for How Long
- UAE Free Zones and Qualifying Free Zone Person (QFZP) Status: How the 0% Rate Actually Works
- CRA Liens and Charges on Your Property: How They Arise and How to Deal With Them
- Multiplying the Lifetime Capital Gains Exemption Across Your Family
- Estate Freeze Mechanics: Section 86 vs Section 85 vs Section 51
- Buying U.S. Real Estate as a Canadian: Ownership Structures and Tax
- When Should an Accountant Refer a Client to a Tax Lawyer?
- Denied Input Tax Credits: Why the CRA Disallows ITCs and How to Respond
- Tax Lawyer vs Accountant for a CRA Dispute
- Section 94: How Canadian Tax Reaches Foreign Trusts
- Costs and Cost Awards at the Tax Court of Canada
- Handling a CRA Audit Yourself vs. With a Tax Lawyer: An Honest Comparison
- Case Study: A Voluntary Disclosure for Unreported Offshore Income and T1135 Filings
- Cross-Border Move Tax Checklist (Canada ↔ U.S.)
- Multiplying the Lifetime Capital Gains Exemption
- What to Expect at a Tax Court Hearing
- Salary vs Dividend: The Owner-Manager Question for 2026
- Snowbirds and the IRS: How Many Days Is Too Many?
- Post-Mortem Tax Planning: Avoiding Double Tax on Death
- The 21-Year Rule and What to Do About It
- The Peril of Family Asset Transfers: Section 160 and the $1 Transaction
- Vehicle and Home-Office Deductions: Claim Them Without Losing Them
- Corporate-Owned Life Insurance and the Purification Strategy for Pharmacists
- Arbitrary and Notional Assessments: When the CRA Files for You
- FIRPTA: Why Canadian Sellers of US Real Estate Often Over-Pay at Closing
- Case Study: Challenging a Section 163(2) Gross-Negligence Penalty
- Powers of Attorney in Canada: Property, Personal Care & Incapacity
- Common Mistakes Self-Represented Taxpayers Make at the Tax Court (and How to Avoid Them)
- Estate Planning & Freeze Checklist for Business Owners
- When Your Business Actually Needs a Holdco
- Registering for GST/HST and Payroll: The Trust-Tax Obligations That Reach You Personally
- Streamlined Filing Procedures: A Path Back to US Compliance
- Comparing Canadian Tax Law Firms: A Practical Framework
- Appealing a Net-Worth Assessment at the Tax Court
- Section 85 Rollovers: How Tax-Deferred Restructuring Works
- UAE Tax Residency for Individuals: Day Tests, the TRC, and What Relocating Canadians Should Know
- Taxpayer Relief: Cancelling CRA Interest and Penalties (Form RC4288)
- Case Study: Challenging a CRA Net-Worth (Indirect Income) Assessment
- Section 85 Rollover: Tax-Deferred Transfers to a Corporation
- Canadian Snowbirds and U.S. Tax: Substantial Presence, Form 8840, and Treaty Ties
- The Co-Counsel Model: How Accountants Work With Barrett Tax Law
- US Estate Tax for Canadians: Who's Exposed and Why
- Succession Planning for Business Owners
- Corporate Year-End Tax Checklist
- Cryptocurrency Tax in Canada: Capital Gains vs Business Income, Reporting, and the CRA
- How to File a Notice of Appeal to the Tax Court of Canada
- TOSI: How the Tax on Split Income Rules Apply to Your Family
- GST/HST New Housing & Rental Rebate Disputes
- Preparing Your Own Tax Court Case: Documents, Chronology, and Issues
- Cross-Border Estate Planning When One Spouse is American
- Case Study: Defending a CRA Audit That Alleged Unreported Income and Disallowed Expenses
- Inside CRA Collections: The Officer, the Powers, and How to Negotiate
- Owner-Manager Tax Savings: Corporations, Family Wages, and Income Splitting
- Testamentary Trusts, Henson Trusts & Blended-Family Planning
- Selling Your Pharmacy: Maximizing Value and Minimizing Tax
- What Happens If You Don't File Your Taxes in Canada
- Tax Planning for High-Net-Worth Families
- Family Trusts in Canadian Estate Planning
- Post-Mortem Tax Planning: Pipeline, Bump, and Loss Carryback
- Incorporating Your Business: What Changes, and Why It Matters
- Appealing Gross Negligence Penalties at the Tax Court
- RRSP Withdrawals for US Residents: How the Treaty Mechanics Work
- The Tax Court General Procedure, Explained
- Pre-Immigration to Canada: Resetting Your Tax Cost Base
- UAE Corporate Tax Explained: What Canadians and Cross-Border Businesses Need to Know
- CRA Payment Arrangements: How to Negotiate a Plan You Can Live With
- Beware the Net Worth Audit: Five Pitfalls of the CRA's Lifestyle Method
- A Canadian Business Owner's Guide to Deducting Expenses the Right Way
- Years of Unfiled Tax Returns in Canada: What to Do Now
- Becoming a US Resident: Year-One Planning for Canadians
- The Estate Freeze: Locking In Today's Value for Tomorrow's Tax
- What Makes a Will Valid in Canada
- Pharmacy Succession Planning: Corporate Reorganizations That Preserve Value
- Choosing a Business Structure: Sole Proprietorship, Partnership, or Corporation
- The Tax Court Informal Procedure, Explained
- How to Represent Yourself at the Tax Court of Canada (Informal Procedure)
- GST/HST Appeals at the Tax Court of Canada
- Tax Planning for Business Owners: A Practical Guide
- Support Payments as Deductible Expenses and Taxable Income
- Victim Surcharge – Section 737 of the Criminal Code
- Intercompany Loans: Mitigating Tax Risks under Canadian Law
- Maximizing The Small Business Deduction: Preventing Corporations from Being Associated
- Directors’ Liability and Section 160 Assessments
- Tax Guidance with Respect to Real Estate Property for Canadian Non-Residents
- Section 116: A Purchaser's Liability in a Real Estate Transaction When Buying from a Potential Non-resident
- Conditions of a Valid Voluntary Disclosure Program Application
- Voluntary Disclosure Program – Guidance from a Canadian Tax Lawyer
- Section 216 election – guidance from Canadian tax lawyers on rental income and non-resident tax.
- Tax Residence Determination in Canada – guidance from Canadian tax lawyers
- Canada Revenue Agency Focussing on Staffing (Employment) Agency Audits – Guidance from Canadian Tax Lawyers
- How to Deal with Tax Search Warrants – Guidance from Canadian Tax Lawyers
- Specified Foreign Property - Guidance from Canadian Tax Lawyers
- The “Unnamed Persons” Search: An Enhanced Ability For The CRA To Identify Taxpayers To Audit.
- Deducting life insurance costs: Why opportunity may be overlooked (Originally on The Lawyer’s Daily)
- Social media influencers and game streamers: Beware of CRA (Originally on The Lawyer’s Daily)
- Deducting life insurance costs: Paragraph 20(1)(e.2) of Income Tax Act explained (Originally on The Lawyer's Daily)
- Year End RESP Considerations
- COVID-19 — Updates on Employment Expenses
- COVID 19 - New Deductions From Income Sources
- So You’re Working From Home – Deduct your Expenses and Pay Less Tax
- Estate Freezes: A Silver Lining of COVID-19 (Originally On The Lawyer’s Daily)
- Wondering about Canada's 75% Emergency Wage Subsidy?
- A Sad Story about Mr. X. from Country Y (Originally on The Lawyer's Daily)
- I Lost My Battle with the CRA, but I Won the War (originally on The Lawyer’s Daily)
- A Tale of Two Taxpayers: The Fiscal Arbitrators Client (originally on The Lawyer’s Daily)
- 20 Tax Audit Triggers
- A Tale of Two Taxpayers: the Wealthy Client (originally on The Lawyer's Daily)
- The Peril of Family Asset Transfers (originally on The Lawyer’s Daily)
- Dale Barrett Answers Your Pressing Tax Questions (originally on Global News)
- More Reasons to Abandon the HST (originally on Lawyer's Daily)
- HST Hurts Economy and Should be Abandoned (originally on Lawyer's Daily)
- CRA Auditors Less Concerned with Correctness than with the Size of Reassessments (originally on Lawyer's Daily)
- Ombudsman Not Protecting Rights of Taxpayers (originally on Lawyer's Daily)
- Beware The Net Worth Audit
- Taxation of a Partnership - The Basics
- AON Inc. - Current vs. Capital Expenditures
- Late Filing Penalties for RRSP Over-Contribution Canceled by Tax Court
- Cryptocurrency Profits in Canada: Capital Gains vs. Business Income
- Tax Treatment of Cryptocurrency Theft and Loss
- A Canadian First – Battered Women’s Syndrome can help prove Due Diligence
- Vehicle Expenses
- Transfers of Property while Having a Tax Debt
- Transfer Pricing
- Tax Residency
- GST/HST Small Supplier
- Small Business Deduction
- Qualified Small Business Corporation Shares
- Qualified Fishing Property
- Principal Residence Exemption (PRE)
- Precious Metals
- Personal Services Business
- Permanent Establishment
- Lifetime Capital Gains Exemption
- Income Splitting Through Loans
- Illegal Income
- Gross Negligence Penalties
- Gifts and Inheritances
- General Anti-Avoidance Rule (GAAR)
- Fraudulent Filing
- Directors Liabilities
- Change in Use
- Allowable Business Investment Loss
- Active Business Income
- Canadian Controlled Private Corporation
- Attribution Rules
- Employee v. IC
- Vehicle Expenses - Keeping a Log
- Qualified Farm Property
- Non-Taxable Income
- CANADIANS LINKED TO THE PANAMA PAPERS
- Hey Mr. Putin and Mr. Signumdur … We can help you with your Panama Papers tax problems
- Scammers Impersonate Barrett Tax Law Employees
- The Forgotten Tax: Withdrawing from US Dollar Accounts
- Watch out tax shelter participants: The CRA may be able to collect 50% of disputed amounts before the courts rule!
- Trouble Ahead for Taxpayers Involved in the GLGI Program
- Eligible Dependant Tax Credit Requirements
- CRA Scams Continue Nationwide
- Government Toughens Up on Snowbirds
- Thinking of Purchasing a Franchise? Buyer Beware!!
- The Canada Revenue Agency (“CRA”) is investigating KPMG for a tax avoidance scheme
- DeMara Consulting Update
- Michael Citrome’s Article “A Defective GST/HST New Housing Rebate Claim Can Lead to Costly Tax Trouble”
- Income Splitting
- The Liaison Officer Initiative – Have you been asked to participate?
- Uber GST/HST Issue
- Michael Citrome's Article "Moving Provinces? Avoid a Tax Bill"
- Has your IRS filing deadline changed?
- How will the Budget 2015 affect your Foreign Income Reporting requirements?
- Bitcoins: Are They Considered Specified Foreign Property?
- Dale Barrett was interviewed for Global News' 'Booming shared economy leaves governments of all levels scrambling to keep up on taxes'
- Tax Scam Update: DeMara Consulting Inc. has been found guilty of Tax Evasion
- Cross-border Real Estate Planning: Have you done your due diligence?
- First Court Decision on Provincial Residency of a Trust
- Taking the CRA to Court
- Tax Planning & The Solicitor-Client Privilege: Are You Covered?
- Dividends as Compensation to Shareholder/ Employees
- Section 225.1 and Tax Shelters
- Is your agreement with the CRA binding?
- Tax Scam: Jason White
- FAPI (Foreign Accrual Property Income)
- Group RRSPs
- Dale Barrett was quoted in "What to do if the CRA comes calling"
- Barrett Tax Law in "Tax advice for entrepreneurs, no strings attached"
- Dale Barrett was quoted in Yahoo Finance's article "Can the CRA use your social media accounts against you?"
- Barrett Tax Law in "Be Prepared When Canada Revenue Agency Comes Calling"
- How to Hold Title to Property Ownership in Florida to Avoid Ancillary Probate
- Capital Gains Exemption for Qualified Small Business Corporations
- Reporting Foreign Property
- Jeopardy or Collection Orders
- Yet Another CRA Tax Scam to be Aware of
- Income From Illegal Activities
- Real Estate Audits
- Is now a good time to come forward to the IRS?
- Do you have assets, investments or a savings account outside of Canada?
- Spike in the Number of Nurses being Audited
- The CRA is Financially Destroying Victims of Tax Scams
- Dale Barrett’s Book is on Amazon’s Bestseller list for the millionth week in a row!
- Have you ever wondered whether you are getting correct advice from the CRA?
- Barrett Tax Law was referenced in the Yahoo Finance article, " What happens when your tax return gets audited"
- Barrett Tax Law was quoted in CBC’s article “10 ways to attract a CRA auditor’s attention”
- Dale Barrett's contribution to the Toronto Star's tax article, "7 triggers that may lead to a tax audit"
- April 23, 2013: BNN (Business News Network) news broadcast: "Surviving a tax audit: Debunking CRA myths"
- Financial Post article: "How to handle tax audits — and how to avoid them in the first place"
- Tax Survival for Canadians: Stand up to the CRA, a valuable tax resource written by Canadian tax lawyer Dale Barrett and published by Self Counsel Press, is now available for purchase!
- Vancouver Sun investigates Jeff Eshun of DSC Lifestyle Services
- ATTENTION WINDSOR, ONTARIO COMMUNITY! Free Emergency Tax Seminar on Wednesday, February 27 at 6:30pm
- Dale Barrett's book, Tax Survival for Canadians: Stand Up to the CRA, is now available for purchase on Amazon.ca
- Members of the Peterborough and Kawarthas Association of Realtors will be given a special tax seminar presented by Dale Barrett, Canadian tax lawyer and principal at Barrett Tax Law
- The Windsor Star interviews Dale Barrett from Barrett Tax Law regarding the Fiscal Arbitrators tax program
- Attention Kincardine community & surrounding areas:
- Article as published in the Canadian Real Estate Wealth magazine: "The dreaded Canada Revenue Agency tax audit: tax tips for the self-employed"
- Canada: Safe to Apologize
Glossary
- Adjusted Cost Base
- Allowable Business Investment Loss
- Alternative Source Argument
- Amalgamation
- Arbitrary Assessment
- Asset Sale vs Share Sale
- Asset Seizure
- Associated Corporations
- Attribution Rules
- Audit Risk Factors
- Authorized Representative
- Butterfly Reorganization
- CRA Business Audit
- CRA Collections
- CRA Payment Plan
- CRA Penalties
- CRA Tax Audit
- CRA Trust Audit
- Canadian-Controlled Private Corporation
- Capital Cost Allowance
- Capital Dividend Account
- Capital Gain Inclusion Rate
- Capital Gains
- Capital Gains Reserve
- Certificate in Federal Court
- Certificate of Accreditation (Pharmacy)
- Change-of-Use Rules
- Collection Restrictions
- Controlled Foreign Affiliate
- Corporate Wind-Up
- Corporate-Owned Life Insurance (COLI)
- Corporations
- Crystallization of the LCGE
- Deemed Disposition
- Deemed Disposition on Death
- Deemed Dividend under Section 84
- Demand to File
- Demolishing the Minister's Assumptions
- Departure Tax
- Departure Tax Deferral (Form T1244)
- Derivative Liability
- Designated Manager (Pharmacy)
- Director's Liability Assessment
- Director’s Liability
- Dual Wills (Primary and Secondary)
- Due-Diligence Defence
- Economic Substance Regulations (ESR)
- Eligible Dividend
- Employee vs Independent Contractor
- Estate Freeze
- Examination for Discovery
- Examination-in-Chief
- Extension of Time to Appeal
- FATCA (Foreign Account Tax Compliance Act)
- FBAR (Report of Foreign Bank and Financial Accounts)
- FIRPTA (Foreign Investment in Real Property Tax Act)
- Failure-to-File Penalty
- Fairness Application
- Family Trust
- Federal Court Judicial Review
- Federal Court of Appeal
- Financial Disclosure Statement
- Form T2062 (Non-Resident Disposition Notice)
- Frozen Bank Account
- Future Value of Money
- GST
- GST/HST Input Tax Credit
- Garnishment
- General Anti-Avoidance Rule
- General Procedure
- Gross Negligence Penalty
- Gross Negligence Penalty
- HST
- Henson Trust
- Holding Company
- How to deal with tax search warrants – tax guidance from a Canadian tax lawyer
- Income Splitting
- Income Tax
- Independent Contractor
- Indirect Verification of Income
- Informal Procedure
- Input Tax Credit (ITC)
- Integration
- Intergenerational Business Transfer (Bill C-208)
- LCGE Multiplication
- Lifetime Capital Gains Exemption
- Minister's Assumptions
- Minutes of Settlement
- Multiplication of the LCGE
- Mutual Wills Agreement
- Net Worth Assessment
- Net Worth Audit
- Non Arm’s Length Tax Assessments
- Non Arm’s Length Transaction
- Non Filers
- Non-Arm's-Length Transfer
- Notice of Appeal
- Notice of Assessment
- Notice of Confirmation
- Notice of Objection
- Notice of Reassessment
- Notional Assessment
- Notional Assessment
- Owner-Manager Remuneration
- Paid-Up Capital
- Partnerships
- Passive Foreign Investment Company
- Payment Arrangement
- Payroll vs Dividends
- Penalty Recommendation Report
- Permanent Establishment (UAE Corporate Tax)
- Personal Services Business
- Personal Services Business (PSB)
- Pharmacy Professional Corporation (PPC)
- Pipeline Planning
- Post-Mortem Pipeline
- Post-Mortem Planning
- Predominant Purpose Test
- Principal Purpose Test (PPT)
- Principal Residence Exemption
- QSBC Purification
- Qualified Domestic Trust (QDOT)
- Qualified Small Business Corporation
- Qualified Small Business Corporation Shares
- Qualifying Free Zone Person (QFZP)
- Qualifying Income (UAE Free Zones)
- Quick Method of Accounting
- Quick Method of Accounting for GST/HST
- Reasonableness (Section 67)
- Recapture of Capital Cost Allowance
- Record Keeping
- Rectification
- Refundable Dividend Tax on Hand
- Replacement Property Rules
- Reply (Tax Court)
- Reply (Tax Court)
- Representation Agreement (British Columbia)
- Requirement To Pay
- Requirement to Pay (RTP)
- Reverse Onus (Subsection 163(3))
- Rollover
- Rule 147 Settlement Offer
- Safe Income
- Secondary Will
- Section 116 Clearance Certificate
- Section 160 Derivative Liability
- Section 216 Election
- Section 84.1
- Section 85 Rollover
- Section 86 Reorganization
- Sham Doctrine
- Shareholder Benefit
- Shareholder Loan under Subsection 15(2)
- Small Business Deduction
- Sole Proprietorship
- Source Concept Of Tax
- Source Deductions
- Specified Foreign Property
- Spousal Rollover
- Standard of Review
- Statute-Barred Year
- Stop-Loss Rules
- Streamlined Foreign Offshore Procedures
- Subparagraph 152(4)(a)(i)
- Substantial Presence Test
- Superficial Loss
- Surplus Stripping
- T1134 Foreign Affiliate Information Return
- T1135 Foreign Income Verification Statement
- Tariff Costs
- Tax Court General Procedure
- Tax Court Informal Procedure
- Tax Court of Canada
- Tax Credits
- Tax Deductions
- Tax Deferral
- Tax Evasion
- Tax Lien
- Tax Remission Order
- Tax Residence Determination in Canada
- Tax Returns
- Tax on Split Income
- Tax on Split Income (TOSI)
- Taxable Benefit
- Taxable Benefits
- Taxable Canadian Property
- Taxpayer Bill of Rights
- Taxpayer Relief
- Taxpayer Relief Provisions
- Taxpayer Relief Request (RC4288)
- Taxpayer’s Ombudsman
- Terminal Loss
- Things Most Often Audited
- Third-Party Penalty
- Treaty Tie-Breaker Rules
- Trust Amounts
- Trust Tax Debt
- Twenty-One-Year Rule
- UAE Tax Residency Certificate (TRC)
- Unanimous Shareholders' Agreement (USA)
- Undepreciated Capital Cost
- Viva Voce Evidence
- Voluntary Disclosures Program
- Voting and Non-Voting Shares (Pharmacy Ownership)
- Wage Garnishee
- Wilful Blindness
- Zero-Rated vs Exempt Supplies
- “Unnamed Persons” Search: An Enhanced Ability For The CRA To Identify Taxpayers To Audit.