Recently, the Office of the Privacy Commissioner of Canada, provided details (see https://www.priv.gc.ca/en/privacy-topics/privacy-breaches/respond-to-a-privacy-breach-at-your-business/gd_pb_201810/) in respect of the new mandatory reporting requirements…
Travel Expenses: Home to Work Site
Travel from home to a regular place of employment is usually a personal expenditure, the costs of which cannot be…
Child Care Costs: Art, Sport and Educational Camps
A September 11, 2018 Tax Court of Canada case examined the eligibility of a number of child care costs with…
Tax Tips – Input Tax Credits: Making Timely Claims
In a May 31, 2018 Tax Court of Canada case, the taxpayer claimed ITCs (arising from the December 2008 quarter-end)…
Tax Tips – Interest Deductibility: Returns of Capital
In an April 20, 2018 Tax Court of Canada case, at issue was whether the taxpayer could deduct interest incurred in…
Tax Tips – Donation Receipts: How Complete Is Complete
Charities should ensure that any donation receipts issued are fully compliant with the tax rules. Failure to do so may…