Jan. 31, 2025 - First published by the Canadian Tax Foundation in (2024) 72:4 Canadian Tax Journal. Treaty Provides Unique Benefits To Canadians Migrating To The United States Canadians who emigrate to the United States or elsewhere face many decisions and considerations...
Announcement
Michael Kandev Appointed President of the International Fiscal Association, Canadian Branch
Michael Kandev has been appointed president of the Canadian branch of the International Fiscal Association (IFA).
The IFA’s Canadian branch is comprised of over 650 members, including taxpayers, advisers, government officials, members of the judiciary and university professors. It is the only non-governmental and non-sectoral international organization that deals with fiscal matters.
Related
Federal Court of Appeal Confirms CRA Can Collect Arrears Interest Despite Absence of a Tax Debt
Dec. 04, 2024 - The Federal Court of Appeal (FCA) recently dismissed the Bank of Nova Scotia’s (BNS) appeal and upheld the Canada Revenue Agency’s (CRA) practice of charging arrears interest on a non-existent tax debt where audit adjustments increase taxable income that is offset by the carryback of a loss...
