Category: Personal Tax

COVID-19 Tax Update: A Detailed Review of the Recent Changes to the Canada Emergency Wage Subsidy (CEWS)

Published by Ian Humphries & Alexander Demner

Note: To enhance readability, readers may access a PDF COPY OF THIS BLOG POST HERE

I.     OVERVIEW

On July 27, 2020, Parliament enacted Bill C-20 which made sweeping amendments to the Canada Emergency Wage Subsidy (the “CEWS”). The…

COVID-19 Tax Update: CRA administrative relief regarding residency and cross-border issues

Published by Jenna Himelfarb

On May 19, 2020 the CRA published administrative relief (found here) for taxpayers who might otherwise be facing Canadian tax residency or cross-border issues as a result of travel restrictions imposed in light of the COVID-19 crisis. Certain potential…

COVID-19 Tax Update: Canada Revenue Agency announces additional tax relief measures

Published by Chris Marta

The Canada Revenue Agency (“CRA”) has announced additional tax relief measures as part of its response to the ongoing COVID-19 crisis. These measures are summarized below.

Administrative Tax Measures

The new measures extend various filing deadlines under the Income Tax

Tax Court finds that deposits into a joint bank account do not in and of itself constitute transfers of property for third-party liability assessments

Published by Vivian Esper

In White v The Queen[1], the Tax Court allowed Mrs. White’s appeal, holding that the deposits of funds by Mr. White, a “tax debtor”, into a joint bank account held by him and Mrs. White (the “Joint Bank