March 2023 Tax Alert: Tax Court of Canada Confirms Minister Can Raise New Grounds for Reassessment

In a tax dispute before the Tax Court of Canada, taxpayers may mistakenly assume the Minister is limited to the grounds for the (re)assessment raised at the time of the (re)assessment. However,…


February Tax Alert: CRA Continues to Review and Deny GST/HST New Housing Rebate Claims

The GST/HST new housing rebate (the “New Housing Rebate”) allows individuals to recover some of the GST or the federal portion of the HST paid, in regards to a new or substantially…


January Tax Alert: Top Tax Decisions of 2022 for Owner-Managed Businesses

As we start off the new year, it is helpful to review some important tax decisions from the Tax Court of Canada and the Federal Court of Appeal. The tax dispute process…