Monthly Archives: September 2019

CRA’s Abilities: DEMAND FOR CLIENT INFORMATION

CRA uses third parties to get information about other taxpayers to ensure they are complying with their tax responsibilities. This could include obtaining information from a business about its employees, customers or suppliers, without needing to list their specific names. CRA has recently announced that they intend to continue and increase the use of these… Read more »

Replacement Payouts by Employer: WORKERS COMPENSATION

In a March 29, 2019 Tax Court of Canada case, the taxpayer had been injured on the job and was held eligible for workers’ compensation (WC) payments by the relevant provincial authority. However, in accordance with the collective agreement setting out his terms of employment, he was paid 100% of his salary by his employer… Read more »

Disability Tax Credit: ANXIETY, DEPRESSION & PHOBIAS

In an April 3, 2019 Tax Court of Canada case, at issue was whether the impact of an individual’s mental impairment entitled her to the disability tax credit (DTC). The taxpayer suffered from social anxiety, depression and phobias.A taxpayer may be eligible for the DTC if the impairment(s) represents a marked restriction in the ability… Read more »

Personal and Corporate Incentives: ZERO-EMISSION VEHICLES

On April 17, 2019, Transport Canada released details on the purchase incentive of up to $5,000 for zero-emission vehicles as originally proposed in the 2019 Budget.The incentive will apply to new purchases or leases on or after May 1, 2019. To receive the incentive, the manufacturer’s suggested retail price must be less than $45,000 for… Read more »