At Ummat Tax Law, we contribute tax articles and commentary to the greater tax community in a meaningful way by reviewing and analyzing new rules and case law regularly.
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RECENT TAX ARTICLES
The Crown Has the Burden to Prove Gross Negligence Penalties
The Crown Has the Burden to Prove Gross Negligence Penalties Kim v. Canada Summary In the majority of tax appeals, the taxpayer has the burden of proving the assessments are incorrect. But this case is [...]
RRSP Withdrawal Leads to Harsh Tax Penalty
Repeated Failures to Report Lead to Harsh 163(1) Penalty Polubiec Decision Summary The Appellant was reassessed a 163(1) penalty in 2015 in respect of his 2014 taxation year for failing to report income (RRSP withdrawal). [...]
Is a parking pass a taxable benefit?
FCA Rules Flight Attendant’s Parking Pass a Taxable Benefit Smith Decision Summary The taxpayer received a parking pass from his employer. CRA reassessed to include the value of the parking pass as a benefit pursuant [...]
