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…
City of Toronto introduced an annual tax on vacant residential properties (the “Vacant Home Tax” or “VHT”). This annual tax will be assessed on Residential Units that have been vacant for six months or…
When an employee is ill or disabled, and cannot be reasonably accommodated, then the employee is normally placed on a leave of absence. This leave of absence is initially unpaid, except to…
As a business owner, your goal is of for the business to generate profit and ideally, more profit with each year. Of course, from time to time, your business may see a loss…
If you have not taken a peek at December in your calendar yet, Christmas Day and New Year’s Day will be falling on Sundays. As a result, some employers in Canada will…
When a business is indebted to the Canada Revenue Agency, they have a variety of ways to collect. One option is for the CRA to assess anyone who received money from the tax…
As employers struggle with finding and keeping top performing employees, bonuses have become an important part of the compensation package. A bonus can be used to entice an employee to accept employment,…
The CRA continues to target those it believes are failing to properly report the income from the sale of residential real estate. This includes requiring the reporting of the use of the…
When purchasing or selling a company, there are many factors that impact the purchase price and the terms of the purchase and sale agreement. One of the primary areas of consideration is…
This is part three of the three-part series reviewing the Canadian Construction Documents Committee (“CCDC”) standard form CCDC 2 (2020) construction contract, which is the latest version of the commonly used CCDC…
Ontario dentists practicing through a dentistry professional corporation should be aware that the Royal College of Dental Surgeons of Ontario (the “RCDSO”) has made a change to this year’s renewal process for Certificates…
A business may engage in a multitude of marketing endeavours. Some of these marketing endeavours may be more exciting than others, such as purchasing and using a company yacht or a company…
