Blog posts from HKL Tax Law:
- May 31, 2022 – There Must Be an Intention to Profit for a Business to Exist
- April 24, 2022 – Executor Left with Tax Bill
- March 17, 2022 – Taxpayer “Ought to Have Known” About the Shareholder Benefits
- February 15, 2022 – Wilful Blindness to Bad Tax Advice
- January 5, 2022 – Lending Activity Did Not Possess the Positive Indicia of a “Business”
- November 22, 2021 – Don’t Count on a Remission Order
- October 11, 2021 – Question de raisonnabilité
- August 22, 2021 – The Evolution of Control: De Jure, De Facto, and Now “Actual” Control (Under GAAR)
- June 27, 2021 – Taxpayers Have the Burden to Demonstrate That a Tax Assessment Is Incorrect by Precise and Probable Proof
- April 18, 2021 – SR&ED, a Tale of Two Cases
- March 28, 2021 – La France peut demander à l’ARC de recueillir des renseignements et documents de fiducies canadiennes malgré l’absence de nexus avec la France
- February 22, 2021 – The CRA Is Targeting Cryptocurrencies
- January 28, 2021 – Disallowed Expenses and Shareholder Benefits
- January 3, 2021 – TFSA
- December 12, 2020 – Transfert de biens entre personnes ayant un lien de dépendance
- November 22, 2020 – Responsabilité des administrateurs
- November 15, 2020 – GST/QST, Taxable vs. Zero-Rated Supplies
- October 24, 2020 – GST/QST, Subsection 167(1) ETA
- October 24, 2020 – Monetary Awards
