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TRAILING COMMISSIONS NO LONGER EXEMPT?
Feb 13 2026 - Blog Content Preview TRAILING COMMISSIONS NO LONGER EXEMPT? CRA REVERSES POSITION ON MUTUAL FUNDS TRAILING COMMISSIONS For decades, mutual fund trailing commissions paid by mut...
https://www.taxandtradelaw.com/Tax-Trade-Blog/trailing-commissions-no-longer-exempt.html -
EXCISE WAREHOUSE TRANSFER RULES TIGHTEN
Feb 12 2026 - Blog Content Preview EXCISE WAREHOUSE TRANSFER RULES TIGHTEN NEW CRA GUIDANCE LEADS TO INCREASED AUDIT ACTIVITY & MASSIVE ASSESSMENTS In the Alcohol Industry, as with its heavily-taxed cousins – the tobacco, vaping, a...
https://www.taxandtradelaw.com/Tax-Trade-Blog/excise-warehouse-transfer-rules-tighten.html -
MOVING ASSETS IN TAX DISPUTES? THINK AGAIN!
Feb 11 2026 - Blog Content Preview MOVING ASSETS IN TAX DISPUTE? THINK AGAIN! WHY TRANSFERRING ASSETS CAN MAKE A BAD SITUATION WORSE When a taxpayer is assessed by the Canada Revenue Agency (“CRA”), the instinct to “do something” can ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/moving-assets-in-tax-disputes-think-again.html -
LAWYERS REQUIRED IN MOST LARGE TAX APPEALS
Feb 10 2026 - Blog Content Preview LAWYERS REQUIRED IN MOST LARGE TAX APPEALS TCC REVIEWS NEW TAX COURT RULES APPLYING TO GENERAL PROCEDURE CASES In a remarkable decision rendered with a gre...
https://www.taxandtradelaw.com/Tax-Trade-Blog/lawyers-required-in-most-large-tax-appeals.html -
CRA HOME "BUILDER" AUDITS USING MLS DATA!
Feb 04 2026 - Blog Content Preview CRA HOME "BUILDER" AUDITS USING MLS DATA! THIRD-PARTY RESOURCES TAKING CRA AUDITS TO THE NEXT LEVEL As we have previously written here, the Canada Revenue Agency (“CRA”) has significantly expanded its...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-home-builder-audits-using-mls-data.html -
ZERO-RATED OR TAXABLE FOOD & DRINKS?
Jan 19 2026 - Blog Content Preview ZERO-RATED OR TAXABLE FOOD & DRINKS? GST: FINE TECHNICAL LINE BETWEEN ZERO-RATED & TAXABLE FOR FOOD & DRINKS The supplies of food and beverages that are for human consumption are generally...
https://www.taxandtradelaw.com/Tax-Trade-Blog/zero-rated-or-taxable-food-drinks.html -
TAX OBJECTION DECISIONS TAKING LONGER
Jan 14 2026 - Blog Content Preview TAX OBJECTION DECISIONS TAKING LONGER POST COVID, CRA APPEALS BRANCH SLAMMED WITH NEW WORK! The Canada Revenue Agency (CRA) recently released its 2025-26 Departmental Plan (“the Report”), outlining it...
https://www.taxandtradelaw.com/Tax-Trade-Blog/tax-objection-decisions-taking-longer.html -
A CUSTOMS YEAR-END REVIEW
Jan 13 2026 - Blog Content Preview A CUSTOMS YEAR-END REVIEW THE TRADE WAR & NOTABLE CASES IN 2025 YOU SHOULD KNOW ABOUT What just happened to me! That is probably the sentiment of most people in customs and trade in Ca...
https://www.taxandtradelaw.com/Tax-Trade-Blog/a-customs-year-end-review.html -
ENABLERS TARGETED BY CRA & CBSA ALIKE
Jan 09 2026 - Blog Content Preview ENABLERS TARGETED BY CRA & CBSA ALIKE RECENT ACTION ON CAR THEFTS EASILY TRANSLATES TO TAX & CUSTOMS MATTERS Recent news reports about Project Chickadee – the OPP and CBSA joint project a...
https://www.taxandtradelaw.com/Tax-Trade-Blog/enablers-targeted-by-cra-cbsa-alike.html -
TAX AUDITS NOT ALWAYS CORRECT
Jan 09 2026 - Blog Content Preview TAX AUDITS NOT ALWAYS CORRECT CRA DATA SHOWS THE MAJORITY OF TAX AUDITS OVERTURNED! When most taxpayers receive a Notice of Assessment from the Canada Revenue Agency (CRA), they likely have the follo...
https://www.taxandtradelaw.com/Tax-Trade-Blog/tax-audits-not-always-correct.html -
CBSA COMPLIANCE VERIFICATION PRIORITIES
Jan 08 2026 - Blog Content Preview CBSA COMPLIANCE VERIFICATION PRIORITIES CONTINUED FOCUS ON U.S. & CHINESE SURTAXES The Canada Border Services Agency (“CBSA”) has released its January 2026 update to its compliance and verificatio...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cbsa-compliance-verification-priorities-1.html -
CRA GST & INCOME TAX AUDITS
Jan 06 2026 - Blog Content Preview CRA GST & INCOME TAX AUDITS UNDERSTANDING A CRA AUDITOR'S POWERS & METHODS As most people understand, “Audits” are the Canada Revenue Agency’s (CRA) primary tool for verifying voluntary compli...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-gst-income-tax-audits.html -
GST 201: CAPITAL PROPERTY
Dec 16 2025 - Blog Content Preview GST 201: CAPITAL PROPERTY UNDERSTANDING THE FINE LINE BETWEEN CAPITAL & NON-CAPITAL PROPERTY This is another in our GST 201 Series Reports, written to provide in-depth analysis of key topics under...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-201-capital-property.html -
FUEL VENDOR REGISTRATIONS IN CANADA
Dec 03 2025 - Blog Content Preview FUEL VENDOR REGISTRATIONS IN CANADA OVERVIEW OF FUEL TAXES & REQUIRED REGISTRATIONS Canada’s fuel tax and registration landscape involves a patchwork of federal and provincial laws. Depending on t...
https://www.taxandtradelaw.com/Tax-Trade-Blog/fuel-vendor-registrations-in-canada.html -
CRA AUDITS PURPOSE-BUILT HOUSING REBATE
Dec 01 2025 - Blog Content Preview CRA AUDITS PURPOSE-BUILT HOUSING REBATE CRA REBATE ADMINISTRATION LEADS TO MANY DENIALS When Prime Minister Justin Trudeau’s Liberal government announced its new 100% GST rebate for tax paid on the co...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-audits-purpose-built-housing-rebate.html -
CRA DIRECTS TAXPAYER TO WRONG COURT!
Nov 18 2025 - Blog Content Preview CRA DIRECTS TAXPAYER TO WRONG COURT! PROPER JURISDICTION REQUIRED AT OUTSET OF ALL TAX DISPUTES The question of jurisdiction (that is, which Court has the authority to hear a particular dispute) remai...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-directs-taxpayer-to-wrong-court.html -
NEW CRA FOCUS ON T4A REQUIREMENTS?
Nov 06 2025 - Blog Content Preview NEW CRA FOCUS ON T4A REQUIREMENTS? BUDGET 2025 CONTAINS POTENTIALLY IMPACTFUL RULES FOR DIRECT SELLERS Canada's Budget 2025 was launched on November 4th with the energy of a lead balloon. Des...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-cra-focus-on-t4a-requirements.html -
NEW BUDGET TWEAKS INDIRECT TAX RULES
Nov 05 2025 - Blog Content Preview NEW BUDGET TWEAKS INDIRECT TAX RULES BUDGET 2025 HARD TO CELEBRATE BUT PROPOSES SOME GOOD INDIRECT TAX CHANGES Canada's Budget 2025 was launched on November 4th with the energy of a lead balloon. Desp...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-budget-tweaks-indirect-tax-rules.html -
NEW HOUSING REBATE FOR BUILDERS
Oct 31 2025 - Blog Content Preview NEW HOUSING REBATE FOR BUILDERS TCC LOWERS THE BAR FOR "OCCUPATION AS A PLACE OF RESIDENCE" As we have blogged here and here, homeowners who sell their newly built homes shortly after taking possessio...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-housing-rebate-for-builders.html -
A NEW LOOK AT GST/HST HOUSING REBATES
Oct 21 2025 - Blog Content Preview A NEW LOOK AT GST/HST HOUSING REBATES "FRUSTRATION" IN CRA HOME REBATE ASSESSMENTS Federal tax legislation in Canada encourages the construction and renovation of residential homes through a range of ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/a-new-look-at-gst-hst-housing-rebates.html