Update on Recent Tax Cases and CRA Assessing Positions |
 | This session examines current court cases and some areas of current CRA audit scrutiny and assessing practices, broken down by various topics including income vs. capital, employee vs. independent contractor, small business deduction, deductibility of business expenses, taxability of damages, taxability of employee benefits, collection of tax debts, valuation issues, administration and enforcement and international and cross-border issues. It is extremely important that the tax practitioner understand how CRA views treatment of various tax issues. This session attempts to clear common misunderstandings that might occur when interpreting matters related to the Income Tax Act. |
2009 National Conference on Income Taxes, October 7-8, 2009, Toronto, ON Audio synchronized to PowerPoint presentation: 43 slides, length: 01:24:56 |
