The CRA and Service Complaints

Thursday, March 5th, 2015

Recently, I was asked to intervene on behalf on a taxpayer who appeared to be given a pretty rough ride by the Canada Revenue Agency (“CRA”). He and his incorporated business were audited by CRA. The auditor concluded (erroneously as it turns out subsequently) that there were unreported sales and ...

Divisional Court Guidance on “Proper Support”

Thursday, February 26th, 2015

Bonnie and Danny had a 12 year common law relationship. In a modern twist on the typical fact scenario, Bonnie was the older, successful business woman and Danny was the younger man who left his job at Bonnie’s car dealership to look after things at home. At trial, Justice Greer ...

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 ...