Capital Gains Inclusion Rate Increase – Draft Legislation | Trust Reporting – Draft Legislation | Trust Distributions Violating Trust Terms | Alternative Minimum Tax – Draft Legislation | Post-Mortem Losses – Draft Legislation | Collection of GST/HST by Accommodation Platform

Bare Trust Issues – Current Events | Canada Disability Benefit – Proposed Regulations | CRA Service Standards | Personal Services Business | Employee Ownership Trusts – Exemption or Deferral?

Mandatory Tips – GST/HST/QST | Expanded Trust Reporting – Bare Trust Arrangements | UHT – Penalties, Interest and Relief | Source of Income | EI Insurable Earnings – Control of Shares | Partial Change in Use – Rental to Personal

Extended CEBA Repayment Deadline | Enhanced GST Rental Rebate | Home Accessibility Tax Credit – Nature of Impairment | Enhanced CCA – Phase-Out After December 31, 2023 | Mileage Allowance – Common Starting Location | Corporate Beneficial Ownership Registry

Surcharge to Accept Payment Via Credit Card – GST/HST? | Revival of a Corporation | Multigenerational Home Renovation Tax Credit – New Dwelling | Identifying Simplified Registrants – New CRA Numbers | Employee vs. Independent Contractor – Differing Legislation | Late Payments to CRA | Replacement Property Rules

First Home Savings Account (FHSA) – Timing of Opening an Account | Mandatory Disclosure Rules | Alternative Minimum Tax – Proposed Changes | Objection Deadline – One-Year Limitation Period | Expanded Trust Reporting Rules

Late Application for CPP Benefit | First Home Savings Account (FHSA) – Tips and Traps | CRB Eligibility – Airbnb Income | Multigenerational Home Renovation Tax Credit | Residential Property – Self-supply Issues | Intergenerational Business Transfer Proposals – Considerations and Challenges

RRSP Vs. TFSA Vs. Tax-Free First Home Savings Account | Donation Planning – Life Insurance Product | CPP Enhancement | Withholdings on Rent to Non-Residents | EI Parental Benefits – Change of Extended Benefits Election | COVID-19 Collections | Employee vs. Independent Contractor – Truck Drivers

Shrinkflation – GST/HST Issues | Mandatory Disclosure Rules | Intergenerational Business Transfers | Underused Housing Tax (UHT) – Various Issues | Alternative Minimum Tax (AMT) – Budget 2023

Relationship Status – Common Law or Not? | Underused Housing Tax – Updates | TFSA – Carrying on a Business | Employment Expenses – Sponsorship | Legislation vs. CRA Interpretation | US FBAR Penalties – $10,000 Per Form or Account?

Underused Housing Tax – Guidance | Unreported Capital Trades Included on a T5008 | Recurring Conversion Between Personal and Income Earning Use | Updates to CRA Online Portals | Foreign Tax Credit Verification (Question 11 of CPA Canada/Provincial Accounting Bodies Questions to CRA – 2022 (released January 12, 2023))

Underused Housing Tax | Statute-Barred Corporate Returns | Wage and Rent Subsidies – Partnership Income and Reviews | Relationship Breakdown – Written Separation Agreement | Canada Child Benefit – Shared-Custody Arrangement

Capital Gains Inclusion Rate Changes | Non-Resident Sellers of Canadian Real Estate | Use of Corporate Assets by Shareholder | CRA Guidance – Receipts | Bare Trust Reporting Rules | Gross Negligence Penalties

2023 Automobile Limits | Individual Instalment Interest – Unexpected Income | Tax Loss Selling – Corporations | COVID-19 Suspicious/Fraudulent Claims | Tips And Gratuities – GST/HST | EFILE Revocation

Taxable Benefits – Gift Cards | 2022 Fall Economic Statement and Bill C-32 | Extension of Time to Object | Underused Housing Tax | Shared Custody – Redetermined Prior Period Benefits | 2023 Personal Indexation Amounts | CERB/CRB Eligibility – Prior Period Earnings

CEBA Update | Canada Dental Benefit | CRA Representative Online Access | Assisted Compliance Initiative | The Proposed Trust Reporting Rules – Bare Trust Arrangements | Tax Problems Arising From Bookkeeping

Individual Supports – Rent, Dental and GST Credit | CERB Eligibility – Communication Breakdown | Tips Collected Electronically – EI And CPP | Personal Services Business – CRA Education Initiative Update | Revised Capital Dividend Election – T2054 | US FBAR Penalties – Source 1 and Source 2

GST/HST Input Tax Credit – Reasonable Expectation of Profit | Accelerated Investment Incentive Property – Renovations | Capital Cost Allowance – Retroactive Adjustment | Disability Tax Credit – Form and Application Updated | Electronic Filing and Payments – Draft Legislation | Trust Reporting Rules – Draft Legislation

Poker Playing – Hobby or Business? | Required Travel Between Home and Work | Disinheritance of Children | Personal Services Business – CRA Education Initiatives | Director Liability – Relationship Breakdown

Class Action – Credit Card Fee Charge | Immediate Expensing of CCA – Prescribed Form | CERB/CRB Denial for Owner-Manager of a Corporation | Working From Home – Employer Considerations | Taxable Benefits | Source of Income – Foreign Currency Straddles

Ban on Residential Real Estate Purchases by Non-Residents – Source 1 and Source 2 | Underused Housing Tax – Traps | Retrofit Loans For Homeowners | Sale of Home | Late Wage and Rent Subsidy Claims – CRA Discretion | CRA Collections Related to COVID-19 Programs – CEBA | CRB – Not Working Due to COVID-19?

Federal Budget 2022 | Draft Legislation (released subsequent to recording) | Principal Residence Exemption – Multigenerational Home

Recovery of CERB Overpayments | Costs for COVID-19 Protocols | Digital Adoption Program | Money Received from Offshore Accounts | Underused Housing Tax (UHT) – Reporting Obligations | Accessing Former Spouse’s Tax Information (link to be released on April 5)

Fees for Services Consultation | Real Estate – CRA Audit Activity | Capital Gains Inclusion Rate – Budget 2024 | CEBA – Collection Process | Spousal Income Attribution | Canada Carbon Rebate for Small Businesses | Canadian Dental Care Plan Update

CRA Processing Issues – Changes to Refundable Tax Credits | Principal Residence Exemption Education Letters | Working From Home – Extended Relief | Proposed Changes to CRA Administrative Processes | Trusts – Changes to Reporting Requirements | Immediate Expensing Incentive – Proposed CCA Expansion

CPP Benefit Payment – Impact of COVID-19 | Employment Benefits – COVID-19 | Working from Home – Extended Relief | Worker’s Compensation – Accident at Home Office | Prescribed Rate Loans | CRA Processes, Services and Focus Areas | Expanded Trust Reporting Rules

COVID-19 Business Subsidy Update | Post-Assessing Corporate Reviews – Advertising And Promotions | 2021 Economic and Fiscal Update | Valuation of Shares | Parents Assisting Children With a Home Purchase

2022 Indexation for Personal Amounts | COVID-19 - Personal Support | COVID-19 - Business Support | Falsified Employment Records | Rental Property | Disability Tax Credit (DTC) – Fee Restrictions | OAS Clawback Planning

COVID-19 Update - Businesses | COVID-19 Update - Individuals | CPP Disability Benefit | New Disability Tax Credit Form and Application Tool | RESPs – Many Canadians Don’t Understand Them

Travel Log | Automobile Benefits - Electric Vehicles | Enhancing the Value of Owner-Managed Business | Salaries to Family Members | Transfer of Property for Less Than Fair Market Value | Unsigned Will – COVID-19

Multiple Consultations Released | Workspace In Home Expenses | Ensuring Audit Requests Are Answered | Medical Travel Expenses | German Pensions | Multiple Children But One RESP Account | Fuel Cards Provided To Independent Contractor Drivers | Wedding Costs – Tax Evasion?

Additional OAS Payment | CRA Collections – Impact On Business | Tax-Driven Bankruptcies | Informal Agreements Between Family Members | Travel Allowances – Limited Distance Covered | Bulk Taxpayer Relief | TFSA – Excess Contributions | EI Consultation | Foreign Buyer Property Transfer Tax

CEWS Audits | CERS Lockdown Support – Restricted Activities | Insurable Employment | Impending US Tax Changes | US Master Limited Partnerships (USMLPS) – Withholding Taxes | Poor Records – Repayment of Shareholder Advances

Estate Planning – Millennials | Reviewing Beneficiary Designations | Proposed Changes to Facilitate Intergenerational Transfers | Mandatory Disclosures – Budget 2021 | Medical Expenses – Leasing Costs Due to COVID-19 | Personal Protective Supplies | CEWS – Eligible remuneration | E-Commerce, Accommodation Sharing & Warehouses

2024 Federal Budget – Capital Gains | 2024 Federal Budget – Other Items | Home Office Expenses – Multiple Employers and Clients | Accessing CRA Online Portals | Psychotherapy and Counselling Therapy – GST/HST | Avoiding CPP by Paying Dividends

Federal Budget 2021 | New Program – Advisor Error | Social Media Review | Unnamed Persons Requirement (UPR) – Coinsquare | Bank Records Sent to the IRS | New Compilation Engagement Standard – Effect on Tax Work | Disability Tax Credit (DTC) – Fee Restrictions

CERS/CEWS Update | CRA Online Security | Wedding Costs – Business Expense? | Rental Properties – Repair Expense | Income Versus Capital Gains | Taxpayer Relief – Financial Hardship

COVID-19 Benefit Recipients – Individual Interest Relief | CERB Issues | Capital Gains Inclusion Rate Changes – Who is Affected? | Potential U.S. Tax Changes | Registered Disability Savings Plans – Letter Campaign

Education and Training | T4Summary – 10% Temporary Wage Subsidy | Correcting Form PD27 Submissions | Electronic Signatures – T183, T2200, T2200S | Relief Payments from Foreign Governments | U.S. Corporate Beneficial Ownership Disclosure | U.K. Publicly accessible Registers of Beneficial Ownership

CRA Focus on Video Games Streamers and Online Influencers | Canada Emergency Rent Subsidy – Non-Arm's Length Rent | Employees Working From Home During COVID-19 | Residential Property Rebates | Offshore Tax Informant Program Update | Electronic Signatures | Sending CRA Legal Documents – Deceased Individuals | CEWS – Period 1-5 Deadline Issues

Canada Emergency Rent Subsidy | Canada Emergency Wage Subsidy | Employment Benefits – COVID-19 | Passing on the Family Cottage | Capital Cost Allowance – Retroactive Adjustment

Canada Emergency Rent Subsidy | Canada Emergency Wage Subsidy | Canada Emergency Business Account | Interactive Tool for Financial Assistance for Businesses | Working From Home | Travel From Home Office to Employer’s Office | Principal Residence Exemption – Multiple Sales

Canada Emergency Wage Subsidy – Source 1 and Source 2 | Recovery Benefits | Section 160 – Paying Dividends | Reasonable Meal Allowances | Document Loans And Dispute Resolutions | Schedule 50 Letter Campaign

CPP – When to Apply | Sophisticated Taxpayer – Gross Negligence Penalties | Canada Emergency Wage Subsidy (CEWS) | Real Estate Commissions

Bare Trusts – Penalty Relief | T2200 – Employer Requirement? | Reliance on CRA's My Account | Canada Carbon Rebate | Short-Term Property Rentals – Denial of Expenses | UHT – CRA Commentary on Excluded Owner Proposals

COVID-19 Support – National Leads Tip Program | Fake kids – Enforcement Notification | CERB, CEWS, and CESB Enforcement | Managing Your Business During COVID-19 | Buyers and Sellers of PPE | POST Promise | CEWS Program Extension | CEWS Adjustment Requests | CERB $1,000 Threshold Update | Bill C-17 (CERB, CEWS, Disability Payment) | CECRA Extended | CEBA Expanded Eligibility

Charitable Status – Is Atheism a Religion? | Telecommuting Allowances and Reimbursements | 10% Temporary Wage election | Supplementary Unemployment Benefit Plans | Director Liability – Challenging the Corporate Assessment

COVID-19 Updates | Working From Home | Director Liability – No GST/HST Received | Employment Insurance (EI) – Voluntary Departure | Backdating of Documents | Childcare Costs

COVID-19 – Canada's Economic Response Plan | Employment Insurance – Delay in Disability Benefit Application | Director Liability – Due Diligence | Tips – Gross Negligence Penalties | Is It a Business? – Start-Ups and Wind-Ups | CRA My Account – Uncashed Cheques