3 Transfer Pricing Canadian Tax Law Curriculum · 4:07 Exploring how Canada's Section 247 governs pricing between related companies, this chapter breaks down the arm's length principle and what it means to price transactions as if the parties were unrelated strangers under CRA's scrutiny.
4 Cross-Border Transactions Canadian Tax Law Curriculum · 3:39 Explore the rules governing cross-border payments to non-residents, uncovering how Section 212 imposes withholding tax at source and how international tax treaties can reduce the standard 25% rate.
2 CRA Audit and Assessment Canadian Tax Law Curriculum · 4:21 Demystifying the CRA audit process, this chapter breaks down the three key types of reviews — desk, field, and special audits — so you know exactly what to expect if the tax agency comes calling.
3 Objections and Appeals Canadian Tax Law Curriculum · 3:26 Dive into the process of challenging CRA tax assessments, covering how to file a Notice of Objection under Section 165, key deadlines to follow, and what to include to build a strong case.
4 Tax Evasion and Avoidance Canadian Tax Law Curriculum · 3:20 Explore the critical legal distinction between acceptable tax planning and criminal tax evasion under Canadian law, with a focus on Sections 238 and 239 of the Income Tax Act and the serious consequences—including imprisonment—that await those who cross the line.
1 Taxation of Trusts Canadian Tax Law Curriculum · 4:19 Dive into the foundational framework of Canadian trust taxation, exploring the three core types of trusts — inter vivos, testamentary, and special purpose — and how each serves a distinct legal and financial role.
2 Estate Planning and Wealth Transfer Canadian Tax Law Curriculum · 3:24 Dive into the world of estate planning and wealth transfer under Canadian tax law, exploring powerful tools like alter ego trusts and joint partner trusts that help minimize probate costs and ensure your assets pass smoothly to the next generation.
1 Filing and Compliance Obligations Canadian Tax Law Curriculum · 3:46 A foundational overview of Canadian tax filing deadlines and compliance obligations, teaching listeners the critical due dates for individual and self-employed returns, along with the key distinction between filing extensions and payment deadlines.
3 Housing Tax Measures Canadian Tax Law Curriculum · 3:11 Covering three key Canadian housing tax measures, this chapter breaks down the Underused Housing Tax (UHT) and its 1% vacancy fee, helping listeners understand who is liable, what occupancy requirements must be met, and how these rules target foreign owners and corporations.
2 Climate and Environmental Tax Measures Canadian Tax Law Curriculum · 3:19 Dive into Canada's approach to combating climate change through tax policy, exploring how carbon pricing works at both federal and provincial levels, including the federal backstop system and cap-and-trade mechanisms.
4 Indigenous Tax Issues Canadian Tax Law Curriculum · 4:16 Exploring the unique tax protections available to Indigenous peoples in Canada, this chapter breaks down Section 87 of the Indian Act and how it shields personal property and income earned on reserve lands from federal taxation.
1 Digital Economy Taxation Canadian Tax Law Curriculum · 3:52 Exploring how Canada's evolving tax framework applies to the digital economy, this chapter breaks down the Digital Services Tax Act, crypto assets, NFTs, and the revenue thresholds that determine when major tech platforms must pay up.
Phase 3 — Enrichment Analysis (weeks 5–6) Canadian Tax Law Curriculum · 3:13 Diving into the landmark Savage decision, Phase 3 examines how courts distinguish between payments that merely sustain a person versus those that genuinely enrich them, a critical threshold for determining taxability. Listeners will gain a clear understanding of Justice Rand's framework and the human capital considerations that guide modern tax analysis.
Craig v. Canada Canadian Tax Law Curriculum · 3:42 A deep dive into the landmark Supreme Court case Craig v. Canada, where a farmer-lawyer's battle against Revenue Canada reshaped how farming losses can be claimed, overturning the long-standing restrictive Moldowan test.