Failure to withhold

Wednesday, February 25th, 2015

The Canada Revenue Agency recently commented on whether an employer is liable for the amounts that should have been withheld, and, where the employer is a corporation, if the directors are also liable. The CRA comments are relevant to a trust where the trust is an employer. Other commentators in ...

The Substantial Presence Test

Friday, February 13th, 2015

In the administration of an estate, you may need to determine if the deceased who was a frequent traveller to the U.S. was in fact a U.S. resident, therefore required to make US income tax filings. An individual is considered to be a U.S. resident for any calendar year in which ...

Costs of making a voluntary disclosure

Friday, February 6th, 2015

I have written in previsous blogs about the availability of the Canada Revenue Agency (CRA) voluntary disclosure program (VDP) wherein taxpayer(s) who have fallen behind in their filing obligations may get caught up without suffering the tax penalties that are often triggered when a balance of tax is due with ...