Tax
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December 15, 2025
Federal Court of Appeal calls out CRA for pattern of inadequate reasons in relief decisions
The Federal Court of Appeal has set aside a Canada Revenue Agency (CRA) decision denying a taxpayer permission to file late tax returns and preventing the taxpayer from obtaining a refund, ruling that the agency failed to provide an adequate explanation for its refusal.
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December 15, 2025
McInnes Cooper to admit 5 partners in 2026
McInnes Cooper will welcome five lawyers to its partnership, effective Jan. 1, 2026: Sean Corcoran, Melanie Gillis, Paige McInnis, Parker Menzies and Kyle Peck, the firm announced.
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December 15, 2025
DS Lawyers is now Prelia
DS Lawyers has adopted a new name, Prelia, as the first phase of its international rebranding, the firm announced.
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December 12, 2025
Lawyers’ year end 2025 and upcoming legal challenges 2026
As 2025 comes to an end and everyone attends their holiday parties, let’s prepare for the challenges that will be faced by legal professionals in the upcoming year. Here are a few that come to mind:
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December 11, 2025
CRA doubles client responses, completes 100-day Service Improvement Plan
The Canada Revenue Agency (CRA) has announced it has made significant progress in reducing client wait times and improving its service standards since the launch of its 100-day Service Improvement Plan earlier this year. However, the Taxpayers’ Ombudsperson noted improvements still need to be made.
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December 09, 2025
Andrew Boyd joins Blakes as partner in tax group
Blake, Cassels & Graydon LLP (Blakes) has welcomed Andrew Boyd as a partner in its tax controversy and litigation group.
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December 08, 2025
Taxpayer attempts to ‘sidestep’ the arm’s-length stipulation establishing control
In Canada, stock options are taxed at essentially the same rate as capital gains. The similarity to the capital gains rate is achieved through a 50 per cent deduction of the amount of options from a taxpayer’s taxable income. According to para. 110(1)(d) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) (ITA), if a taxpayer receives stock options, the deduction may apply.
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December 08, 2025
Quebec’s young lawyers are suffering psychological distress, report reveals
More than 60 per cent of Quebec lawyers with fewer than 10 years of experience suffer from psychological distress, a comprehensive study reveals, painting a disconcerting portrait of young lawyers overwhelmed by stress and struggling with the pressures of billable hours and long workweeks.
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December 05, 2025
Tax Court of Canada expands minister’s power to raise new arguments in appeals
The Tax Court of Canada recently considered the scope of amended subsection 152(9) of the Income Tax Act in Oldcastle Building Products Canada Inc. v. The King, 2025 TCC 107.
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December 04, 2025
CRA lifts moratorium on T4A penalties for trucking sector
The Canada Revenue Agency (CRA) has announced that as of Dec. 4, it has lifted the moratorium on penalties for failing to report fees for services in the trucking sector for the 2025 tax year and subsequent years.