Trends and Developments in Canadian Tax Controversy and Jurisprudence
Transfer pricing issues, increases in voluntary disclosures, and procedural disputes are among major developments, but what will happen in 2016 — and beyond?
The Canada Revenue Agency (CRA) continues to employ a risk-based approach when auditing large corporate taxpayers, focusing on high-risk areas such as aggressive tax avoidance and international tax planning. Information-gathering involves the use of written requests and requirement letters to routinely attempt to compel delivery of taxpayer information. However, the…
The New Corporate Alternative Minimum Tax: Five Not-So-Obvious Rule Applications to Consider Editor’s note: This article was written in mid-December 2022. It…
Intangible Asset Valuation for Tax Purposes Under Fair Market Value and Arm’s-Length Standards Business transactions such as mergers, acquisitions, and business reorganizations often…
Embracing ESG: Four Ways Tax Departments Can Add Value Environmental, social, and governance (ESG) considerations command a continually growing…
How Remote Workforce Programs Trigger Myriad Tax Problems—Part One Editor’s note: Given the complexity of this topic, this will…
In Memoriam: Eric Lee Johnson The TEI community recently lost an amazing tax professional and…
Betty Mak Betty Mak, president of TEI’s Vancouver Chapter and director of…