TFSA Excess Contributions: Decline in Value
December 11th, 2025
A July 25, 2025, Federal Court case found that CRA’s denial of penalty tax relief on excess TFSA […]
INSIGHTS
Reminder: LMIA Advertising Proof Requirement Reinstated Effective January 1, 2026
December 10th, 2025
Starting January 1, 2026, employers applying for a Labour Market Impact Assessment (LMIA) to hire temporary foreign workers […]
CBVs and Legal Matters
December 8th, 2025
In this article, we discuss some of the ways a Chartered Business Valuator (CBV) is often asked to […]
Commissioned Employee Clothing Purchases: Deductible?
November 26th, 2025
A July 30, 2025, Tax Court of Canada case considered whether luxury clothing expenses claimed by a commissioned […]
Considerations When Preparing Guideline Public Company Multiples for a Private Business
November 18th, 2025
Among the approaches or methodologies employed by business valuators to determine the value of a business or equity […]
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