An employment agreement is arguably the most important document that an employer can have in place. The agreement can define and limit numerous employer obligations (e.g. overtime pay obligations) and can establish employee obligations…
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,…
All Canadian employers are legally required to track their employees’ hours of work. In particular, each jurisdiction has employment legislation that confirms the requirement for employers to track hours of work. Even…
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…
There is currently a fair amount of speculation about whether a recession is coming in 2023. Based on certain industries and sectors in Canada, it certainly appears there may already be a…
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,…
