In his 1966 song “Taxman”, then-Beatle George Harrison sang the line “if you drive a car, I’ll tax the street”. While that may exaggerate our tax system, taxation of travel takes many forms. One form of travel taxation is via road tolls. Highway 407, Ontario’s only Express Toll Route, is not presently delivering revenues to […]
About Hugh Neilson
Hugh Neilson, FCPA, FCA, TEP, is an independent contractor with Kingston Ross Pasnak LLP, and a member of the Video Tax News editorial board in Edmonton, Alberta.
Tax Treaties
May 4, 2018 By Hugh Neilson
The Canadian income tax system can be complex by itself. The complexities expand significantly where the tax systems of other countries are also relevant. Most nations have a network of “Income Tax Conventions”, more often referred to as “Tax Treaties”, to govern the interaction of their tax systems with those of other nations. But this […]
Death and Taxes – When the Certainties Collide
As the cliché goes, the only certainties in life are death and taxes. When the former occurs, the Personal Representative(s) (formerly known as the Executor(s)) of the Estate must address the latter. Taxes become more complex in the year of death, and the period of Estate administration. This article provides a brief overview of some […]
Taxes? Reasonable?
July 5, 2017 By Hugh Neilson
Although many Canadians may disagree when reading various media reports or when filling out their own returns, the government and the Department of Finance generally consider our tax system to be reasonable. The term “reasonable” shows up with surprising frequency in our tax legislation and jurisprudence. Is That Deduction Reasonable? The Income Tax Act (ITA) […]
Paying Other People’s Taxes
November 1, 2016 By Hugh Neilson
Keeping up with our tax obligations is challenging when times are good, and even more so when the economy turns. Painful though it is to manage our own tax obligations, becoming liable for taxes actually payable by other people can cause even greater distress. The Canada Revenue Agency (CRA) has amazingly broad collections powers bestowed […]
