Last blog added on Friday, September 24th, 2021

Information About Rosen Kirshen Tax Law Blog

Recent Posts

Below is a preview of the five most recent posts from the blog Rosen Kirshen Tax Law Blog. To read these posts in their entirely or subscribe to future updates from this blog, please visit their website!

  • How to Apply for the Disability Tax Credit Certificate

    We previously explained what the Disability Tax Credit was in our blog post found here. This blog post will explore how to apply for the credit.   How to Apply for the Disability Tax Credit Certificate When applying, you must fill out and submit form T2201 (Disability tax credit certificate) to the … Read more »

  • Implied Undertakings in the Tax Court of Canada

    An undertaking is a legally binding promise to do or provide something, or to refrain from doing something or providing something. Undertakings can exist in different forms depending on the context. For example, the seller in a real estate transaction may agree to an undertaking to produce certain d … Read more »

  • The Canada Child Benefit and Shared Custody Arrangements

    The Canada Child Benefit (or CCB) is a tax-free monthly benefit payment provided to qualifying Canadian families to help with the cost of raising their dependent children. The CCB is provided to the person who is primarily responsible for raising and caring for the child. Where two individuals who a … Read more »

  • Business Emergency Subsidies (CEWS, CERS, and CHRP)

    The Federal Government announced changes to the Canada Emergency Wage Subsidy (“CEWS”) and Canada Emergency Rent Subsidy (“CERS”) programs and established the new Canada Recovery Hiring Program (“CRHP”).   Canada Emergency Wage Subsidy (“CEWS”) The Covid-19 pandemic took the world by storm and place … Read more »

  • Tax Court of Canada – The Book of Documents

    What is a List of Documents? Before we can dive into the book of documents, we must briefly discuss the list of documents (“LOD”), which is a mandatory litigation step pursuant to the Tax Court of Canada Rules (General Procedure) – specially rule 81. The LOD is a list of all documents that a party h … Read more »