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CRA’s Ability to Demand Documents, Enforceable Agreements & Capital v. Income

Written by Peter Aprile | January 15, 2018

Peter Aprile and Yoni Moussadji bring you Season 1 Episode 4, designed to expand accountants’ expertise and equip you with actionable takeaways (and some free verifiable CPD). 

In S01E04, Peter and Yoni review the recent Tax Court of Canada and Federal Court of Appeal case law to ensure that you are in the best position to: (1) understand and refuse improper CRA requests for information and documents; (2) properly bind the CRA and ensure that it follows through on its agreements; and (3) determine whether an expense is on income or capital account. 

BP Canada Energy Co. v MNR, MNR v. IG Gillis Holdings Inc., Sifto Canada Corp. v. HMQ, Rosenberg v. MNR, and Aon Inc. v. HMQ.

Enjoy the show (and the free verifiable CPD)!