Fairness

Making an application for fairness—or “taxpayer relief” as it is now called—is often a frustrating process for a tax professional. One wonders, sometimes, whether the CRA agent responsible even reads the application. The CRA has issued Information Circular IC07-1 about…

Warnings

Those who have had the misfortune to participate in tax shelters gone wrong some times complain that the CRA did not do enough to warn the public about the pitfalls associated with them. The CRA appears to be trying to remedy the deficiency with a rather stern warning about participating in a gifting arrangement.

Complexity

I couldn’t help snickering a little at the following news release: The Minister of National Revenue announced the Canada Revenue Agency’s Action Task Force on Small Business Issues Report: Helping Small Businesses by Reducing the Compliance Burden But of course…

Badges

Dobbs: “If you’re the police, where are your badges?” Gold Hat the Bandit: “Badges!? We ain’t got no badges. We don’t need no badges! I don’t have to show you any stinking badges!!” —The Treasure of the Sierra Madre That…