Plain-language articles about Canadian tax law.
Learn how Canada's superficial loss rule works, the 30-day window before and after a sale, who counts as affiliated, and how a denied loss is handled.
Read the article →See when an estate must file a T3 trust return in Canada, the 90-day deadline, year-ends, penalties and how it differs from the final T1 return.
Read the article →Compare the Tax Court of Canada informal and general procedures: dollar limits, formality, evidence, costs and appeal rights, so you can choose with care.
Read the article →Learn what happens in the Tax Court of Canada when more than $25,000 is in dispute, how capping your appeal works, and the special interest-only rule.
Read the article →Understand what a notice of appeal to the Tax Court of Canada is, how to file it on time, and what facts, issues and reasons to set out in it.
Read the article →Learn how a CRA taxpayer relief request differs from a notice of objection, what each can achieve, and the deadlines that matter across Canada.
Read the article →Learn how a TFSA successor holder differs from a beneficiary in Canada, including tax status, contribution room, exceptions and what to confirm first.
Read the article →Learn how a child or other non-spouse beneficiary receives a TFSA in Canada, how the money is taxed, and what contribution room rules apply afterwards.
Read the article →Received the Crown's reply in your Tax Court of Canada appeal? Learn what the assumptions of fact are, what the reply must set out and how to respond.
Read the article →Learn how Canada's underused housing tax treated bare trusts, who counted as the owner, and whether you still need to file for recent years.
Read the article →Learn how the CRA's Voluntary Disclosures Program treats unreported foreign income and offshore accounts, and why Form T1135 matters in Canada.
Read the article →See how capital losses offset capital gains in Canada, what they cannot be deducted against, how carrybacks and carryforwards work, and the superficial loss rule.
Read the article →See how a surviving spouse can keep TFSA money tax-free through a successor holder or an exempt contribution, and the deadlines that apply in Canada.
Read the article →Got a CRA letter or audit notice? Learn when a Voluntary Disclosures Program application still counts, what prompted means, and what relief to expect in Canada.
Read the article →Did you sell a home without reporting it? Learn how the CRA's Voluntary Disclosures Program and principal residence designation rules work in Canada.
Read the article →How a business owner can use the CRA's Voluntary Disclosures Program for unfiled GST/HST returns in Canada, including relief levels and what to file.
Read the article →Find out what happened to the proposed two-thirds capital gains inclusion rate in Canada, which rate applies to 2024 to 2026 gains, and what to do now.
Read the article →Learn the CRA conditions for a valid voluntary disclosure in Canada: voluntary, complete, involving a penalty, a year past due, and payment of tax.
Read the article →Learn what happens at a Tax Court of Canada hearing, from the pleadings and documents to testimony, cross-examination and the judgment.
Read the article →If the CRA denied or found your Voluntary Disclosures Program application invalid, learn the consequences, review options and next steps in Canada.
Read the article →Learn how a TFSA is treated at death in Canada: successor holders, tax on growth after death, contribution room, and the Quebec exception.
Read the article →See how an RRSP or RRIF is taxed on the final return in Canada, and when a spouse, common-law partner or dependent child can defer the tax by rollover.
Read the article →Find out which federal benefits stop after a death in Canada, which payments must be returned, and what the estate or a surviving spouse may receive.
Read the article →See what details Schedule 15 asks for on trustees, settlors, beneficiaries and controlling persons in Canada, and what happens if information is missing.
Read the article →Learn what a bare trust is in Canada, who the trustee and beneficiary are, how it differs from a regular trust, and how CRA treats it.
Read the article →Learn what a CRA clearance certificate confirms, when an executor needs one, and what it does not cover before you distribute an estate in Canada.
Read the article →Learn what a refund of premiums is when an RRSP annuitant dies in Canada, who qualifies, how it is taxed, and how to roll it over using a T4RSP.
Read the article →Understand the Canadian rights or things return for a deceased person: what qualifies, the deadline, how it can save tax and when it is not available in Canada
Read the article →Learn what the CRA Voluntary Disclosures Program is, who it can help, what relief it offers and how to apply if you missed income or filings in Canada.
Read the article →A plain guide to the returns an executor files in Canada: final return, T3 and others, their due dates, and the late-filing penalties that can apply.
Read the article →Learn how a CRA audit visit works in Canada: first contact, the records an auditor may ask for, your duties, limits on entry and how to prepare.
Read the article →Drafting your own CRA notice of objection? See the facts, reasons, documents and details to include, and how to file it, across Canada.
Read the article →Find out when the first T3 return is due for a reportable bare trust in Canada, what to fill in, and the penalties for missing the deadline.
Read the article →Find out when an executor in Canada can ask CRA for a clearance certificate after the final return and what must be filed, assessed and paid first.
Read the article →See which bare trust arrangements are excluded from T3 and Schedule 15 reporting in Canada under section 150(1.31), and what happens if none applies.
Read the article →Not every CRA letter can be objected to. Learn which Canada assessments and determinations carry objection rights, and which notices do not.
Read the article →Learn who counts as a legal representative for a CRA clearance certificate in Canada, including executors, administrators and informal estates.
Read the article →Understand how proof works in a Tax Court of Canada appeal: the Crown's assumptions in its reply, deemed admissions, documents and discovery.
Read the article →Find out whether the deceased's final return, the estate or the beneficiaries bear capital gains tax after a death in Canada, and when it is due.
Read the article →Learn how costs awards work in the Tax Court of Canada: informal and general procedure, settlement offers, and when the Crown or taxpayer pays.
Read the article →Learn who reports rental income, interest and capital gains from bare trust property in Canada, and how CRA's trust reporting rules fit in.
Read the article →Find out why CRA wants assessed returns before it issues a clearance certificate for an estate in Canada, and what to have in hand before you apply.
Read the article →Find out which penalties and interest the CRA may cancel through the Voluntary Disclosures Program in Canada, and which amounts you still have to pay.
Read the article →Learn how the CRA's Voluntary Disclosures Program relates to criminal prosecution, who is protected, and where the limits are, across Canada.
Read the article →What can CRA auditors demand, what can't they do without a warrant, and which Taxpayer Bill of Rights protections apply? A plain guide for Canada.
Read the article →