In this context, the Court found that willful blindness was established, and knowledge was therefore imputed for subsection 163 (2) of the Income Tax Act. As a result, the taxpayer was liable for ...

As we quickly approach the end of tax season, how informed are you about the current state of Canadian taxation? With the ...

David J Rotfleisch, CPA, JD is the founding tax lawyer of Taxpage.com and Rotfleisch & Samulovitch P.C., a Toronto-based ...