Practice Guide
Checklist
Capital Gains
Allowable Business Investment Loss (ABIL)
Capital Dividends
Capital Gains on Death
Capital Gains versus Income
Involuntary Dispositions
Lifetime Capital Gains Exemption
Principal Residence Exemption
Purchase and Sale of a Business
Superficial Loss Rules
Tax Treatment of Expropriated Property
Corporate Taxation
Corporate Directors
Corporate dissolution
General
Cross-Border Issues
Business by Non-Residents in Canada
Corporate Residence
Foreign Reporting Requirements
Non residents and Canadian real estate
Non-resident Trusts – Requirements to file T1141
Requirement to file T1134
Requirement to file T1135
Tax Treaties
Transfer Pricing
Withholding Taxes
GST/HST
Collections Limitations GST
Director Liability
Export Sales and GST/HST
Gross Negligence Penalties
GST on Amalgamations
GST rebates on bad debt
GST Registration Requirements
GST/HST – Overview
Housing Rebates
HST Rules
Interlining
Quick Method GST Reporting
Sale of a Business
Self-Supply Rules
Simplified Method for Claiming Input Tax Credits
Voluntary Disclosure Program (VDP) and GST/HST
Wash transactions
Zero-rated and Exempt Supplies for GST/HST
How to Deal with CRA Tax Problems
Application under Subsection 220(2.1)
Arbitrary Assessments
Audit
Collections
CRA Duty to Assess with Due Dispatch
CRA Duty of Care
Gross Negligence Penalties
Indirect verification of income
Notice of Objection
Tax Assessments
Tax Filing Deadlines
Tax Penalties
Taxpayer Rights
Waivers
Information for Accountants
Incorporation for Accountants
No Privilege for Accountants
Third Party Advisor Penalties
Uncertain Tax Positions
Miscellaneous
Accountants Compared to Lawyers
De-Taxers
Dividends
Employee versus Contractor
Gambling Income
General Anti-Avoidance Rule
Generally Accepted Accounting Principles
Gifts
Losses
Municipal Tax Abatement
No Privilege for Accountants
Partnership Taxation
Personal Services Business
Shareholder Loans
Solicitor-Client Privilege
Tax-free amounts
Taxable Benefits
Taxation of Bitcoins & Cryptocurrency or Digital Currency
Taxation of Crowdfunding
Taxation of Gifts
Taxation of Law Suit Settlement
Taxation of Usufructs
Taxation on Death
Third Party Advisor Penalties
Transfer Pricing
Trusts
Year-end Key Stories
Municipal Taxation
Provincial Taxation
Changes to OBCA
Employer health tax
Nonresident Speculation Tax
Ontario taxation
Reorganizations
85.1 share for share exchange
Butterfly Reorganizations
Partnership Rollovers under 97(2)
S.86 Share for Share Exchange
Residence Issues
Becoming Non-resident of Canada
Departure Tax
Non resident tax returns
Non-resident Carrying on Business in Canada
Non-resident Taxation of Canadian Real Estate Income
Residence Determination
Withholding tax on non-resident interest income
Tax Appeals and Litigation
Appeals to Tax Court of Canada
Burden of Proof in Tax Litigation
Court jurisdiction
CRA alternative ground of assessment
CRA Duty of Care Claims
CRA Jeopardy or Collection Orders
Judicial Review Applications
Rectification and Rescission
Tax Court Decisions - Appeals to Federal Court
Taxpayer relief
Tax Evasion
Failure to File Tax Returns
Offshore Tax Informant Program
Tax Fraud and Evasion Charges
Tax Investigations
Unfiled Tax Returns
Unreported Offshore Assets
Unreported Offshore Income
Voluntary Disclosure
Tax Planning and Minimization
Business Taxation
Child Support
Deductions
Elections
Employees
Estate Freezes
Family Trusts
General Anti-Avoidance Rule (GAAR)
Goodwill Crystallization
Guarantee Payments Deductions
Housing Loans
Income Splitting
Lifetime Capital Gains Exemption
Manufacturing and Processing Tax Credit
Non-Taxable Windfalls
Personal Taxation
Private Pension Plans
Real Estate Tax Planning
RRSP Meltdown
Shareholder Loans and Subsection 15(2)
Small Business Deduction
Spousal Support
SR & ED Tax Credits
Superficial Loss Rules
Tax Shelters
Taxation of Limited liability corporations
Taxation of Limited liability corporations
Taxation of Limited liability corporations
Taxation of Limited liability corporations
Testamentary Trusts
Will and Estate Planning
Year-End Tax Planning