# Barrett Tax Law

> Award-winning national tax law firm taking on the CRA for individuals and businesses — audits, disputes, voluntary disclosures, Tax Court of Canada appeals, and corporate tax planning. Senior counsel on every file. Free consultation.

Founded 2009 by Dale Barrett. 15,000+ clients represented across Canada.

Toll-free: 1-877-882-9829 · Email: clientcare@barretttaxlaw.com

## Core pages
- [Home](https://www.barretttaxlaw.com/): Firm overview, featured services, FAQs
- [Our Firm](https://www.barretttaxlaw.com/our-firm): History, values, team overview
- [Our Lawyers](https://www.barretttaxlaw.com/our-lawyers): Lawyer profiles
- [Contact](https://www.barretttaxlaw.com/contact): Phone, email, addresses, all offices
- [Free Consultation](https://www.barretttaxlaw.com/free-consultation): How to engage us
- [For Accountants](https://www.barretttaxlaw.com/for-accountants): Partnership program for CPAs and tax preparers

## Tax services
- [Voluntary Disclosures Program (VDP)](https://www.barretttaxlaw.com/tax-services/voluntary-disclosure): Correct unreported income, unfiled returns, or offshore assets through the CRA's Voluntary Disclosures Program. We've filed thousands of VDP submissions to cut penalties and avoid prosecution.
- [Unreported Offshore Income](https://www.barretttaxlaw.com/tax-services/unreported-offshore-income): Unreported offshore income? With the CRA receiving account data from 100+ jurisdictions, our tax lawyers file voluntary disclosures covering foreign income, T1135 gaps, and offshore accounts.
- [Unreported Domestic Income](https://www.barretttaxlaw.com/tax-services/unreported-domestic-income): Disclose unreported Canadian income — tips, cash, rental, or freelance earnings — to the CRA before an audit. Our tax lawyers file voluntary disclosures that cut penalties. Free consultation.
- [Unreported Offshore Assets](https://www.barretttaxlaw.com/tax-services/unreported-offshore-assets): Didn't report offshore accounts, foreign trusts, or Specified Foreign Property over $100,000 on Form T1135? Barrett Tax Law files CRA voluntary disclosures to reduce penalties. Free consultation.
- [Unreported Cryptocurrency Transactions](https://www.barretttaxlaw.com/tax-services/unreported-cryptocurrency): Have unreported crypto gains? Barrett Tax Law files voluntary disclosures for Canadians with untaxed Bitcoin, Ethereum, NFT, staking, and DeFi income. Free consultation.
- [Overstated Expenses](https://www.barretttaxlaw.com/tax-services/overstated-expenses): Correct overstated business or rental expenses through the CRA's Voluntary Disclosures Program before reassessment, avoiding gross-negligence penalties and limiting interest. Free consultation.
- [CRA Audit Representation](https://www.barretttaxlaw.com/tax-services/audit-representation): Canadian tax lawyers manage your CRA audit from the first letter through reassessment. We control the information flow, deal with the auditor, and challenge errors before they become assessments.
- [Voluntary Disclosure](https://www.barretttaxlaw.com/tax-services/voluntary-disclosure-overview): Unreported income, unfiled returns, or offshore assets? Our lawyers run an anonymous VDP eligibility review and draft your full disclosure before the CRA finds you. Free consultation.
- [Tax Court of Canada Representation](https://www.barretttaxlaw.com/tax-services/tax-court-of-canada): Denied your Notice of Objection? Barrett Tax Law litigates Informal and General Procedure appeals at the Tax Court of Canada, from pleadings and discoveries through trial. Free consultation.
- [Tax Disputes & Notices of Objection](https://www.barretttaxlaw.com/tax-services/tax-disputes-and-objections): Disagree with a CRA reassessment? Barrett Tax Law drafts Notices of Objection within the 90-day deadline and argues your case to the CRA Appeals Division. Free consultation.
- [Tax Planning for Business Owners](https://www.barretttaxlaw.com/tax-services/business-owner-tax-planning): Forward-looking Canadian tax planning for incorporated business owners: compensation, holding structures, the capital gains exemption, and exit or family transfer. Free consultation.
- [Estate Freeze](https://www.barretttaxlaw.com/tax-services/estate-freeze): Cap your corporation’s value at today’s amount and pass future growth to your children or a family trust — outside your estate and deemed disposition at death. Free tax-lawyer consult.
- [Lifetime Capital Gains Exemption Planning](https://www.barretttaxlaw.com/tax-services/lifetime-capital-gains-exemption): Shelter over $1M of gain when you sell qualifying small-business (QSBC) shares. Barrett Tax Law structures your Lifetime Capital Gains Exemption early and can multiply it across family.
- [Tax Arrears Negotiation & Payment Plans](https://www.barretttaxlaw.com/tax-services/tax-arrears-negotiation): Owe the CRA and can't pay in full? Experienced Canadian tax lawyers negotiate payment arrangements, halt collection, and pursue Taxpayer Relief on penalties and interest. Free consultation.
- [Owner-Manager Compensation Planning](https://www.barretttaxlaw.com/tax-services/owner-manager-compensation): Salary, dividends, capital dividends or shareholder-loan repayments? Barrett Tax Law reviews your owner-manager compensation mix every year to cut the tax you pay. Free consultation.
- [Family Trust Tax Planning](https://www.barretttaxlaw.com/tax-services/family-trust-tax-planning): We design, settle, and administer discretionary family trusts that split income into lower brackets, keep growth outside your estate, and pass control to the next generation. Free consultation.
- [Tax Crime Representation](https://www.barretttaxlaw.com/tax-services/tax-crime-representation): Facing tax evasion or fraud charges from the CRA Criminal Investigations Program in Canada? Our tax lawyers defend you against prosecution, prison, and steep fines. Free consultation.
- [Holding Company Tax Strategy](https://www.barretttaxlaw.com/tax-services/holding-company-tax-strategy): An opco-holdco structure moves retained earnings out of operating-creditor risk and enables tax-deferred dividends, with a platform for future estate freezes. Barrett Tax Law. Free consultation.
- [Succession Tax Planning for Family Businesses](https://www.barretttaxlaw.com/tax-services/succession-tax-planning): Tax planning to pass your Canadian family business to the next generation: estate freezes, capital-gains exemptions, and intergenerational-transfer rules, coordinated years ahead. Free consult.
- [Tax Planning](https://www.barretttaxlaw.com/tax-services/tax-planning): Canadian tax-planning lawyer who structures family trusts, holdcos, estate freezes, and remuneration to cut your lifetime tax while staying onside of GAAR and CRA. Free consultation.
- [Charitable Giving Tax Strategy](https://www.barretttaxlaw.com/tax-services/charitable-giving-tax-strategy): Donate securities, cash, or capital property to shelter tax. Barrett Tax Law coordinates the asset, vehicle, and timing of your gift to maximize Canadian donation relief. Free consultation.
- [Post-Mortem Tax Planning](https://www.barretttaxlaw.com/tax-services/post-mortem-tax-planning): A Canadian shareholder's death triggers a deemed-disposition tax on private-company shares. We use pipeline, bump, and loss-carryback planning within the 36-month window to recover it.
- [Taxpayer Relief Applications](https://www.barretttaxlaw.com/tax-services/taxpayer-relief-application): The Minister can cancel or waive CRA penalties and interest for extraordinary circumstances, CRA error, or hardship. We draft RC4288 relief applications grounded in IC07-1 and the case law.
- [Investment Holding Tax Planning](https://www.barretttaxlaw.com/tax-services/investment-holding-tax-planning): Where you hold investments shapes after-tax returns. We coordinate asset placement across TFSAs, RRSPs, RESPs, non-registered, and corporate accounts to cut your lifetime tax. Free consultation.
- [CPP/EI Rulings and Worker-Status Disputes](https://www.barretttaxlaw.com/tax-services/cpp-ei-rulings-disputes): CRA ruled your contractor is really an employee? Back-dated CPP/EI source deductions, penalties and interest follow. We request rulings, appeal to the Minister, and take cases to Tax Court.
- [CRA Collections, Garnishment & Requirements to Pay](https://www.barretttaxlaw.com/tax-services/cra-collections-and-garnishment): Facing CRA wage garnishment, a requirement to pay, or a frozen bank account? Our tax lawyers know the limits on CRA collection powers and the 10-year deadline, and act fast to protect you.
- [CRA Liens, Certificates and Asset Seizure](https://www.barretttaxlaw.com/tax-services/cra-liens-and-asset-seizure): Facing a CRA lien, Federal Court certificate, or asset seizure? Learn how writs and deemed trusts work, how liens can be challenged or lifted, and how our tax lawyers can help. Free consultation.
- [Capital Gains Tax Planning](https://www.barretttaxlaw.com/tax-services/capital-gains-tax-planning): Plan before you sell. Barrett Tax Law helps Canadians reduce capital gains tax using reserves, crystallization, the superficial-loss rule, and disposition timing. Free consultation.
- [Denied Input Tax Credits (ITCs)](https://www.barretttaxlaw.com/tax-services/input-tax-credit-denials): The CRA disallowed the GST/HST you paid on business purchases over documentation or timing issues? Our Canadian tax lawyers challenge ITC denials on objection and appeal. Free consultation.
- [GST/HST Audits, Objections and Appeals](https://www.barretttaxlaw.com/tax-services/gst-hst-audits-and-disputes): Facing a CRA GST/HST audit? Canadian tax lawyers defend your input tax credits, challenge reassessments, and meet strict objection and Tax Court appeal deadlines. Free consultation.
- [GST/HST New Housing Rebate Disputes](https://www.barretttaxlaw.com/tax-services/gst-hst-new-housing-rebate-disputes): CRA often denies or claws back the GST/HST New Housing Rebate over the primary-residence test. Canadian tax lawyers help you object and recover it. Free consultation.
- [GST/HST Registration and Compliance](https://www.barretttaxlaw.com/tax-services/gst-hst-registration-and-compliance): Find out when your business must register for GST/HST, how the $30,000 threshold and Quick Method work, and how to file correctly. Avoid CRA penalties and interest. Free consultation.
- [GST/HST on Real Estate Transactions](https://www.barretttaxlaw.com/tax-services/gst-hst-on-real-estate): Selling or buying property in Canada? Our tax lawyers sort out GST/HST on new vs. used, residential vs. commercial, assignments, and self-assessment. Free consultation.
- [GST/HST: Non-Residents, Imports and Place of Supply](https://www.barretttaxlaw.com/tax-services/gst-hst-place-of-supply-cross-border): Cross-border GST/HST help for non-residents, importers, and digital businesses: place-of-supply rules, carrying-on-business tests, ETA 218 self-assessment, zero-rated exports. Free consultation.
- [Gross Negligence Penalties (Subsection 163(2))](https://www.barretttaxlaw.com/tax-services/gross-negligence-penalties): Facing a 50% gross negligence penalty under subsection 163(2)? The CRA must justify it, not you. Our Canadian tax lawyers fight these penalties on objection and appeal. Free consultation.
- [Income Splitting and the TOSI Rules](https://www.barretttaxlaw.com/tax-services/income-splitting-and-tosi): Canadian tax lawyers on the TOSI rules: how income split with family is taxed, which excluded-amount exceptions still apply, and how prescribed-rate loans and family trusts work. Free consult.
- [Judicial Review of CRA Decisions in the Federal Court](https://www.barretttaxlaw.com/tax-services/federal-court-judicial-review): When the Tax Court can't hear a discretionary CRA decision — denied relief or a rejected disclosure — Federal Court judicial review under s. 18.1 may be your remedy. Free consultation.
- [Payroll Source Deductions and Trust-Fund Disputes](https://www.barretttaxlaw.com/tax-services/payroll-source-deduction-disputes): Facing CRA source-deduction assessments, remittance penalties, a deemed-trust claim, a PIER review, or s.227.1 director liability? We help businesses and directors respond. Free consultation.
- [RRSP Over-Contribution Penalty Tax](https://www.barretttaxlaw.com/tax-services/rrsp-over-contribution-penalty): Charged the 1%-per-month RRSP over-contribution tax? Canadian tax lawyers help you file the T1-OVP, remove the excess, and ask the CRA to waive the penalty. Free consultation.
- [SR&ED Claim Disputes and Reviews](https://www.barretttaxlaw.com/tax-services/sred-claim-disputes): The CRA reviews SR&ED claims closely and reduces or denies many. Our Canadian tax lawyers contest eligibility and expenditure findings through objections and appeals. Free consultation.
- [Section 160: Liability for Another Person’s Tax Debt](https://www.barretttaxlaw.com/tax-services/section-160-derivative-liability): Section 160 lets the CRA pursue you for a relative's tax debt after a below-value, non-arm's-length transfer, with no limitation period. Learn the four conditions and your defences.
- [Shareholder Loans and Benefits (Section 15)](https://www.barretttaxlaw.com/tax-services/shareholder-loans-section-15): Took cash out of your corporation as a loan or draw? Section 15 can tax it as income. Learn the one-year repayment rule, deemed-interest charge, exceptions, and planning options to stay onside.
- [Statute-Barred Years and the Normal Reassessment Period](https://www.barretttaxlaw.com/tax-services/statute-barred-reassessments): Canadian tax lawyers explain the normal reassessment period under ITA 152(3.1) and the narrow exceptions in 152(4) that let the CRA reopen a statute-barred year. Free consultation.
- [Surplus Stripping and Section 84.1](https://www.barretttaxlaw.com/tax-services/surplus-stripping-and-section-84-1): Section 84.1 can turn a non-arm's-length share sale into a deemed dividend, not a capital gain. Canadian tax lawyers assess GAAR risk and the intergenerational-transfer rules. Free consultation.
- [TFSA Over-Contributions and Advantage Tax](https://www.barretttaxlaw.com/tax-services/tfsa-over-contribution-and-advantage-tax): Hit with the 1%-per-month TFSA over-contribution tax or a 100% advantage tax? Canadian tax lawyers help you correct the excess, file Form RC243, and request a CRA waiver. Free consultation.
- [Tax Planning for Incorporated Professionals](https://www.barretttaxlaw.com/tax-services/tax-planning-for-incorporated-professionals): Canadian tax lawyers help incorporated professionals plan around TOSI income-splitting limits, the passive income grind, and salary versus dividends. Free consultation.
- [Tax on Separation and Divorce](https://www.barretttaxlaw.com/tax-services/tax-on-separation-and-divorce): How Canadian tax law applies when a relationship ends: spousal and child support, the 73(1) spousal rollover, RRSP and pension transfers, the family home, and equalization. Free consultation.
- [Tax-Efficient Business Sales](https://www.barretttaxlaw.com/tax-services/tax-efficient-business-sales): Selling your Canadian business? An asset sale versus a share sale can swing 25-40% of your after-tax proceeds. We plan the sale structure with your M&A team. Free consultation.
- [The Principal Residence Exemption](https://www.barretttaxlaw.com/tax-services/principal-residence-exemption): Canada's principal residence exemption can shelter your home-sale gain from tax, but it isn't automatic. Learn the change-of-use, reporting, and anti-flipping rules. Free consultation.
- [Unfiled Tax Returns](https://www.barretttaxlaw.com/tax-services/unfiled-returns): Years of unfiled tax returns? Our Canadian tax lawyers bring you current via voluntary disclosure or a filing strategy that minimizes penalties and gross-negligence exposure. Free consultation.
- [Corporate Tax Restructuring](https://www.barretttaxlaw.com/tax-services/corporate-tax-restructuring): Reorganize your corporation without triggering accrued gains. Barrett Tax Law handles Section 85, 86, 87, 88 and 51 tax-deferred rollovers and files the elections on time. Free consultation.
- [Net Worth Audits](https://www.barretttaxlaw.com/tax-services/net-worth-audits): CRA net-worth audits estimate income from your lifestyle and assets, often overstating it. Our tax lawyers rebuild the audit, flag auditor errors, and roll back unsupported income. Free consult.
- [Director's Liability](https://www.barretttaxlaw.com/tax-services/directors-liability): Directors can face personal liability for a corporation's unremitted GST/HST and payroll source deductions. We raise the due-diligence defence, challenge the assessment, and file your objection.
- [Tax Shelter & Donation Scheme Disputes](https://www.barretttaxlaw.com/tax-services/tax-shelter-disputes): Facing CRA reassessment over a charitable donation tax shelter or disputed arrangement? We defend participants individually and in group challenges. Free consultation.
- [Cross-Border Tax — Canada and the United States](https://www.barretttaxlaw.com/tax-services/cross-border-tax-overview): Canada-US cross-border tax counsel for individuals, families, and businesses: treaty planning, FATCA/FBAR, departure tax, and US estate-tax exposure handled together. Book a free consultation.
- [U.S. Citizens Living in Canada: Tax Compliance](https://www.barretttaxlaw.com/tax-services/us-citizens-in-canada-tax-compliance): Living in Canada with a U.S. passport or green card means filing in two tax systems for life. We map your treaty position, build the annual U.S. package, and tame TFSA, PFIC, and RESP traps.
- [PFICs: Canadian Mutual Funds and ETFs for U.S. Persons](https://www.barretttaxlaw.com/tax-services/pfic-canadian-mutual-funds): Canadian mutual funds and ETFs are PFICs for U.S. persons. How the section 1291 regime, QEF and mark-to-market elections, and Form 8621 work — and the planning options.
- [TFSAs, RESPs and RDSPs: U.S. Tax Treatment](https://www.barretttaxlaw.com/tax-services/tfsa-resp-us-tax-treatment): How the IRS treats Canadian TFSAs, RESPs and RDSPs for U.S. citizens and green-card holders: foreign-trust rules, Forms 3520/8621, treaty limits and how to fix missed filings.
- [GILTI and Subpart F: U.S. Shareholders of a Canadian Corporation](https://www.barretttaxlaw.com/tax-services/gilti-subpart-f-ccpc-us-shareholders): U.S. owners of a Canadian corporation face CFC rules: Subpart F, GILTI/NCTI, Form 5471, the section 962 election and high-tax exception. Cross-border guidance from Barrett Tax Law.
- [Departure Tax — Leaving Canada](https://www.barretttaxlaw.com/tax-services/departure-tax-planning): Leaving Canada triggers a deemed disposition of most assets under Section 128.1. We help you defer, post security, or restructure to shrink the departure-tax bill. Free consultation.
- [Renouncing U.S. Citizenship: The Exit Tax](https://www.barretttaxlaw.com/tax-services/renouncing-us-citizenship-exit-tax): Renouncing U.S. citizenship and the section 877A exit tax: covered-expatriate tests, the mark-to-market deemed sale, Form 8854 certification, and the consular renunciation process.
- [Canadians Renting Out U.S. Property: 1040-NR and the 871(d) Election](https://www.barretttaxlaw.com/tax-services/us-rental-income-1040nr): Canadians renting U.S. property face 30% gross withholding unless they make the IRC s.871(d) election to be taxed on net income via Form 1040-NR. ITIN, depreciation, FIRPTA explained.
- [U.S. Gift Tax for Canadians](https://www.barretttaxlaw.com/tax-services/us-gift-tax-for-canadians): How U.S. gift tax applies to Canadians: situs rules for U.S. real estate vs. shares, the 2026 annual exclusion, why the treaty offers no gift-tax credit, and planning.
- [The U.S. LLC Trap for Canadian Owners](https://www.barretttaxlaw.com/tax-services/us-llc-canadian-owners-hybrid): Why a U.S. LLC can double-tax a Canadian owner: CRA treats it as a corporation, the U.S. as a flow-through. Learn the timing trap, treaty limits, and structuring alternatives.
- [Permanent Establishment: Doing Business Across the Border](https://www.barretttaxlaw.com/tax-services/permanent-establishment-canada-us): Doing business across the Canada-US border? Whether you owe tax turns on having a permanent establishment under treaty Article V. We map the PE risk and the filings.
- [Cross-Border Trusts](https://www.barretttaxlaw.com/tax-services/cross-border-trusts): Cross-border trusts trigger overlapping Canadian and US rules: Section 94, grantor-trust classification, throwback income, and FATCA. We design and remediate these structures. Free consultation.
- [Regulation 105 and 102 Withholding on Non-Residents](https://www.barretttaxlaw.com/tax-services/regulation-105-non-resident-withholding): Regulation 105 imposes 15% withholding on fees paid to non-residents for services in Canada, plus Reg 102 on non-resident employees. Learn waivers, treaty relief, and T4A-NR.
- [T1134 and T106: Foreign Affiliate and Non-Arms-Length Reporting](https://www.barretttaxlaw.com/tax-services/t1134-t106-foreign-affiliate-reporting): Canada-US foreign reporting for business: Form T1134 (foreign affiliates, FAPI), Form T106 (non-arm's-length transactions), section 247 transfer pricing, thresholds, deadlines and penalties.
- [Tax Residency and the Treaty Tie-Breaker](https://www.barretttaxlaw.com/tax-services/residency-and-treaty-tiebreaker): How Canada and the US determine tax residency, what happens when you are resident of both, and how the Canada-US treaty Article IV tie-breaker resolves dual residence.
- [Pre-Immigration Tax Planning: Before Becoming a Canadian Resident](https://www.barretttaxlaw.com/tax-services/pre-immigration-tax-planning-canada): Plan before becoming a Canadian resident: the s.128.1(1) fair-market-value step-up, pre-arrival crystallization, trust and compensation timing, and treaty residence rules.
- [Pre-Emigration Planning: Leaving Canada for the United States](https://www.barretttaxlaw.com/tax-services/pre-emigration-tax-planning-us): Pre-emigration tax planning for Canadians moving to the U.S.: coordinate departure tax, the Article XIII(7) basis election, RRSP deferral, and the dual-status first year.
- [Cross-Border Retirement Accounts: RRSP, 401(k), IRA and Roth](https://www.barretttaxlaw.com/tax-services/cross-border-retirement-accounts-rrsp-401k-ira): How RRSPs, RRIFs, 401(k)s, IRAs and Roth IRAs are taxed across the Canada-US border: treaty deferral elections, withholding rates, transfers and FBAR. Free consultation.
- [US-Canada Estate Planning](https://www.barretttaxlaw.com/tax-services/us-canada-estate-planning): Cross-border estate planning for Canadians with US ties. We coordinate wills, QDOT planning, and the Canada-US treaty credit to avoid double tax at death. Free consultation.
- [Foreign Tax Credits and Avoiding Double Taxation](https://www.barretttaxlaw.com/tax-services/foreign-tax-credits-canada-us): How Canada-US foreign tax credits work under ITA s.126, Form 1116, and treaty Article XXIV — plus the timing, character, and LLC traps that cause double taxation.
- [US Estate Tax for Canadians](https://www.barretttaxlaw.com/tax-services/us-estate-tax-for-canadians): Own US real estate or US-corporation shares? Canadians can owe US estate tax at death. We map your treaty unified credit and US-situs exposure. Free consultation.
- [Snowbird Tax Planning](https://www.barretttaxlaw.com/tax-services/snowbird-tax-planning): Canadian snowbirds who winter in the US can be deemed US tax residents under the substantial-presence test. We use Form 8840 and treaty tie-breaker analysis to keep you Canadian. Free consult.
- [FATCA and FBAR Compliance](https://www.barretttaxlaw.com/tax-services/fatca-fbar-compliance): US citizens and green-card holders in Canada must file annual US returns, FBARs, and Form 8938 even when no tax is owed. We handle the filings and penalty risk. Free consultation.
- [Streamlined Filing Procedures](https://www.barretttaxlaw.com/tax-services/streamlined-filing-procedures): IRS Streamlined Foreign Offshore Procedures for US persons whose non-filing was non-willful: three years of amended returns, six years of FBARs, no civil penalty if accepted. Free consultation.
- [FIRPTA Withholding for Canadian Sellers of US Real Estate](https://www.barretttaxlaw.com/tax-services/firpta-canadian-sellers): Selling US real estate as a Canadian? FIRPTA withholds up to 15% of the gross price at closing. We file Form 8288-B to reduce the hold-back to your actual US tax owed.
- [Section 116 Clearance Certificates](https://www.barretttaxlaw.com/tax-services/section-116-clearance): Non-residents selling Canadian real estate or private shares must obtain a CRA Section 116 clearance certificate to avoid 25% withholding on the sale price. We file it. Free consultation.
- [Tax Planning for New Canadian Residents](https://www.barretttaxlaw.com/tax-services/tax-planning-new-canadian-residents): New Canadian residents get a one-time fair-market-value cost-base reset on worldwide assets under ITA s. 128.1(1)(b). Plan before your residency date to shelter pre-arrival gains.
- [Canadian Tax Planning Before Relocation](https://www.barretttaxlaw.com/tax-services/canadian-tax-planning-before-relocation): Plan before you leave Canada: cut s. 128.1 departure-tax exposure, reposition TFSA, RESP and mutual-fund holdings, and restructure your corporation while still resident. Free consultation.
- [Cross-Border Real Estate](https://www.barretttaxlaw.com/tax-services/cross-border-real-estate): Buying US real estate as a Canadian, or Canadian property as a US owner? Get the ownership structure right at purchase to control income tax, estate tax, withholding, and CRA audit risk.
- [Cross-Border M&A (Canada-US)](https://www.barretttaxlaw.com/tax-services/cross-border-m-and-a): Tax guidance for Canada-US cross-border M&A: asset-vs-share structuring, treaty residency, Section 116 clearance, GILTI and branch profits. Experienced counsel and a free consultation.
- [US IRS Audits and Florida Tax Disputes](https://www.barretttaxlaw.com/tax-services/us-irs-and-florida-representation): Barrett Tax Law represents clients in IRS audits, Office of Appeals proceedings, and Florida state tax disputes. Counsel admitted in both Florida and Ontario. Free consultation.

## Corporate services
- [Corporate-Owned Life Insurance: Tax Treatment](https://www.barretttaxlaw.com/corporate-services/corporate-owned-life-insurance-tax): Canadian tax lawyers on corporate-owned life insurance: exempt policies, the tax-free death benefit, the capital dividend account credit, and 20(1)(e.2) premiums. Free consultation.
- [The Capital Dividend Account (CDA)](https://www.barretttaxlaw.com/corporate-services/capital-dividend-account): Canadian tax lawyers help private corporations pay tax-free capital dividends, get the 83(2) election and CDA balance right, and avoid the Part III penalty. Free consultation.
- [The Small Business Deduction and Associated Corporations](https://www.barretttaxlaw.com/corporate-services/small-business-deduction-and-associated-corporations): Canadian tax lawyers on the small business deduction (ITA s.125): how association, passive income, and taxable capital grind down your $500,000 business limit before the CRA reassesses.
- [Business Incorporations](https://www.barretttaxlaw.com/corporate-services/business-incorporations): Federal and provincial business incorporations with tax-aware share structures built by a Canadian tax lawyer for dividends, income splitting, and a future sale. Free consultation.
- [Business Sales & Acquisitions](https://www.barretttaxlaw.com/corporate-services/business-sales-acquisitions): Buying or selling a Canadian business? We structure asset and share sales to protect your after-tax outcome, then paper and close the deal. Free consultation with a tax lawyer.
- [Corporate Reorganizations](https://www.barretttaxlaw.com/corporate-services/corporate-reorganizations): Restructure your company without triggering tax. A Canadian tax lawyer handles section 85 rollovers, estate freezes, butterfly transactions, and amalgamations. Free consultation.
- [Shareholder Agreements](https://www.barretttaxlaw.com/corporate-services/shareholder-agreements): Shareholder agreements drafted by a Canadian tax lawyer — share transfers, drag-along and shotgun clauses, exits and succession, integrated with your corporate tax plan. Free consultation.
- [Succession Planning](https://www.barretttaxlaw.com/corporate-services/succession-planning): Plan the tax-efficient transfer of your Canadian business to the next generation, so it survives your retirement, disability, or death without losing half to the CRA. Free consultation.
- [Estate Planning](https://www.barretttaxlaw.com/corporate-services/estate-planning): Tax side of estate planning for Canadians: deemed disposition, post-mortem pipeline planning, the capital-dividend account, and US-estate-tax exposure. We work with you or your lawyer.
- [Amalgamations](https://www.barretttaxlaw.com/corporate-services/amalgamations): Statutory and triangular amalgamations under section 87 of the Income Tax Act to simplify your corporate group, use losses, and integrate acquisitions. Free consultation with Barrett Tax Law.
- [Section 85 Rollovers](https://www.barretttaxlaw.com/corporate-services/section-85-rollovers): Section 85 lets you transfer assets to a Canadian corporation tax-deferred when incorporating a sole proprietorship, freezing an estate, or restructuring a group. Free consultation.
- [Butterfly Transactions](https://www.barretttaxlaw.com/corporate-services/butterfly-transactions): Butterfly transactions split a corporation among shareholders tax-free under paragraph 55(3)(b) — for divorce, partnership separation, or family succession. Talk to an experienced tax lawyer.
- [Personal Real Estate Corporations (PREC)](https://www.barretttaxlaw.com/corporate-services/personal-real-estate-corporation): Ontario real estate agents and brokers can earn commissions through a PREC to access the small-business deduction and tax deferral. We handle PREC setup and structuring. Free consultation.
- [Offshore Incorporations](https://www.barretttaxlaw.com/corporate-services/offshore-incorporation): Offshore incorporations for Canadian residents, structured to meet FAPI rules and T1134 reporting and stay onside with the CRA. Experienced tax lawyers, free consultation.
- [Contracts & Agreements](https://www.barretttaxlaw.com/corporate-services/contracts-and-agreements): Commercial contract drafting and review for Canadian businesses: service, supply, NDA, employment and contractor agreements built to avoid CRA characterization surprises.
- [Commercial Leases](https://www.barretttaxlaw.com/corporate-services/leases): Barrett Tax Law drafts, reviews, and negotiates commercial leases for Canadian tenants and landlords, catching hidden cost escalations in long-term agreements. Book a free consultation.
- [Business Advisory Services](https://www.barretttaxlaw.com/corporate-services/business-advisory-services): Retainer-based legal and tax advice for Canadian small and mid-market companies: board minutes, contract reviews, payroll and contractor questions, and CRA correspondence. Free consult.
- [Business Start-Up Planning](https://www.barretttaxlaw.com/corporate-services/business-start-up-planning): Canadian founders: structure your start-up before incorporating to support financing rounds, a future exit, and tax-efficient compensation. Book a free consultation with our tax lawyers.

## Lawyers
- [Dale Barrett — Founder & Managing Tax Lawyer](https://www.barretttaxlaw.com/our-lawyers/dale-barrett)
- [Elana Barrett — HR Manager](https://www.barretttaxlaw.com/our-lawyers/elana-barrett)
- [Simone Barrett — Lawyer](https://www.barretttaxlaw.com/our-lawyers/simone-barrett)
- [Robyn Szilagy — Operations Manager](https://www.barretttaxlaw.com/our-lawyers/robyn-szilagy)
- [Matthew Rochester — Lawyer](https://www.barretttaxlaw.com/our-lawyers/matthew-rochester)
- [Darryl Getz — Paralegal](https://www.barretttaxlaw.com/our-lawyers/darryl-getz)
- [Chloe Ursomarzo — Paralegal](https://www.barretttaxlaw.com/our-lawyers/chloe-ursomarzo)
- [Sarah Girgenti — Paralegal](https://www.barretttaxlaw.com/our-lawyers/sarah-girgenti)
- [Julean Burger — Team Member](https://www.barretttaxlaw.com/our-lawyers/julean-burger)
- [Nicole Barrett — Team Member](https://www.barretttaxlaw.com/our-lawyers/nicole-barrett)
- [Farrukh Shahzad — Chartered Professional Accountant (CPA)](https://www.barretttaxlaw.com/our-lawyers/farrukh-shahzad)
- [Liam Gilbert-Walsh — Lawyer](https://www.barretttaxlaw.com/our-lawyers/liam-gilbert-walsh)

## Locations
- [Toronto, Ontario](https://www.barretttaxlaw.com/locations/toronto) — 416-907-8429
- [Calgary, Alberta](https://www.barretttaxlaw.com/locations/calgary) — 403-450-3488
- [Edmonton, Alberta](https://www.barretttaxlaw.com/locations/edmonton) — 780-665-1613
- [Fort McMurray, Alberta](https://www.barretttaxlaw.com/locations/fort-mcmurray) — 780-747-2071
- [Ottawa, Ontario](https://www.barretttaxlaw.com/locations/ottawa) — 613-667-2419
- [Vancouver, British Columbia](https://www.barretttaxlaw.com/locations/vancouver) — 604-248-4861
- [Winnipeg, Manitoba](https://www.barretttaxlaw.com/locations/winnipeg) — 204-813-1917
- [Greater Toronto Area, Ontario](https://www.barretttaxlaw.com/locations/greater-toronto-area) — 416-907-8429

## Glossary (Canadian tax law terms)
- [Glossary index](https://www.barretttaxlaw.com/glossary): All 209 terms
- [Adjusted Cost Base](https://www.barretttaxlaw.com/glossary/adjusted-cost-base)
- [Allowable Business Investment Loss](https://www.barretttaxlaw.com/glossary/allowable-business-investment-loss-abil)
- [Alternative Source Argument](https://www.barretttaxlaw.com/glossary/alternative-source-argument)
- [Amalgamation](https://www.barretttaxlaw.com/glossary/amalgamation)
- [Arbitrary Assessment](https://www.barretttaxlaw.com/glossary/arbitrary-assessment)
- [Asset Sale vs Share Sale](https://www.barretttaxlaw.com/glossary/asset-sale-vs-share-sale)
- [Asset Seizure](https://www.barretttaxlaw.com/glossary/asset-seizure)
- [Associated Corporations](https://www.barretttaxlaw.com/glossary/associated-corporations)
- [Attribution Rules](https://www.barretttaxlaw.com/glossary/attribution-rules)
- [Audit Risk Factors](https://www.barretttaxlaw.com/glossary/audit-risk-factors)
- [Authorized Representative](https://www.barretttaxlaw.com/glossary/authorized-representative)
- [Butterfly Reorganization](https://www.barretttaxlaw.com/glossary/butterfly-reorganization)
- [CRA Business Audit](https://www.barretttaxlaw.com/glossary/cra-business-audit)
- [CRA Collections](https://www.barretttaxlaw.com/glossary/cra-collections)
- [CRA Payment Plan](https://www.barretttaxlaw.com/glossary/cra-payment-plan)
- [CRA Penalties](https://www.barretttaxlaw.com/glossary/cra-penalties)
- [CRA Tax Audit](https://www.barretttaxlaw.com/glossary/cra-tax-audit)
- [CRA Trust Audit](https://www.barretttaxlaw.com/glossary/cra-trust-audit)
- [Canadian-Controlled Private Corporation](https://www.barretttaxlaw.com/glossary/ccpc)
- [Capital Cost Allowance](https://www.barretttaxlaw.com/glossary/capital-cost-allowance)
- [Capital Dividend Account](https://www.barretttaxlaw.com/glossary/capital-dividend-account)
- [Capital Gain Inclusion Rate](https://www.barretttaxlaw.com/glossary/capital-gain-inclusion-rate)
- [Capital Gains](https://www.barretttaxlaw.com/glossary/capital-gains)
- [Capital Gains Reserve](https://www.barretttaxlaw.com/glossary/capital-gains-reserve)
- [Certificate in Federal Court](https://www.barretttaxlaw.com/glossary/certificate-in-federal-court)
- [Certificate of Accreditation (Pharmacy)](https://www.barretttaxlaw.com/glossary/certificate-of-accreditation-pharmacy)
- [Change-of-Use Rules](https://www.barretttaxlaw.com/glossary/change-of-use-rules)
- [Collection Restrictions](https://www.barretttaxlaw.com/glossary/collection-restrictions)
- [Controlled Foreign Affiliate](https://www.barretttaxlaw.com/glossary/controlled-foreign-corporation)
- [Corporate Wind-Up](https://www.barretttaxlaw.com/glossary/wind-up)
- [Corporate-Owned Life Insurance (COLI)](https://www.barretttaxlaw.com/glossary/corporate-owned-life-insurance)
- [Corporations](https://www.barretttaxlaw.com/glossary/corporations)
- [Crystallization of the LCGE](https://www.barretttaxlaw.com/glossary/crystallization-of-the-lcge)
- [Deemed Disposition](https://www.barretttaxlaw.com/glossary/deemed-disposition)
- [Deemed Disposition on Death](https://www.barretttaxlaw.com/glossary/deemed-disposition-on-death)
- [Deemed Dividend under Section 84](https://www.barretttaxlaw.com/glossary/deemed-dividend-section-84)
- [Demand to File](https://www.barretttaxlaw.com/glossary/demand-to-file)
- [Demolishing the Minister's Assumptions](https://www.barretttaxlaw.com/glossary/demolishing-the-ministers-assumptions)
- [Departure Tax](https://www.barretttaxlaw.com/glossary/departure-tax)
- [Departure Tax Deferral (Form T1244)](https://www.barretttaxlaw.com/glossary/departure-tax-deferral-t1244)
- [Derivative Liability](https://www.barretttaxlaw.com/glossary/derivative-liability)
- [Designated Manager (Pharmacy)](https://www.barretttaxlaw.com/glossary/designated-manager-pharmacy)
- [Director's Liability Assessment](https://www.barretttaxlaw.com/glossary/directors-liability-assessment)
- [Director’s Liability](https://www.barretttaxlaw.com/glossary/directors-liability)
- [Dual Wills (Primary and Secondary)](https://www.barretttaxlaw.com/glossary/dual-wills-primary-secondary)
- [Due-Diligence Defence](https://www.barretttaxlaw.com/glossary/due-diligence-defence)
- [Economic Substance Regulations (ESR)](https://www.barretttaxlaw.com/glossary/economic-substance-regulations-esr)
- [Eligible Dividend](https://www.barretttaxlaw.com/glossary/eligible-dividend)
- [Employee vs Independent Contractor](https://www.barretttaxlaw.com/glossary/employee-vs-independent-contractor)
- [Estate Freeze](https://www.barretttaxlaw.com/glossary/estate-freeze)
- [Examination for Discovery](https://www.barretttaxlaw.com/glossary/examination-for-discovery)
- [Examination-in-Chief](https://www.barretttaxlaw.com/glossary/examination-in-chief)
- [Extension of Time to Appeal](https://www.barretttaxlaw.com/glossary/extension-of-time-to-appeal)
- [FATCA (Foreign Account Tax Compliance Act)](https://www.barretttaxlaw.com/glossary/fatca)
- [FBAR (Report of Foreign Bank and Financial Accounts)](https://www.barretttaxlaw.com/glossary/fbar)
- [FIRPTA (Foreign Investment in Real Property Tax Act)](https://www.barretttaxlaw.com/glossary/firpta)
- [Failure-to-File Penalty](https://www.barretttaxlaw.com/glossary/failure-to-file-penalty)
- [Fairness Application](https://www.barretttaxlaw.com/glossary/fairness-application)
- [Family Trust](https://www.barretttaxlaw.com/glossary/family-trust)
- [Federal Court Judicial Review](https://www.barretttaxlaw.com/glossary/federal-court-judicial-review)
- [Federal Court of Appeal](https://www.barretttaxlaw.com/glossary/federal-court-of-appeal)
- [Financial Disclosure Statement](https://www.barretttaxlaw.com/glossary/financial-disclosure-statement)
- [Form T2062 (Non-Resident Disposition Notice)](https://www.barretttaxlaw.com/glossary/t2062)
- [Frozen Bank Account](https://www.barretttaxlaw.com/glossary/frozen-bank-account)
- [Future Value of Money](https://www.barretttaxlaw.com/glossary/future-value-of-money)
- [GST](https://www.barretttaxlaw.com/glossary/gst)
- [GST/HST Input Tax Credit](https://www.barretttaxlaw.com/glossary/gst-hst-input-tax-credit)
- [Garnishment](https://www.barretttaxlaw.com/glossary/garnishment)
- [General Anti-Avoidance Rule](https://www.barretttaxlaw.com/glossary/gaar)
- [General Procedure](https://www.barretttaxlaw.com/glossary/general-procedure)
- [Gross Negligence Penalty](https://www.barretttaxlaw.com/glossary/gross-negligence-penalty)
- [Gross Negligence Penalty](https://www.barretttaxlaw.com/glossary/gross-negligence-penalty-163-2)
- [HST](https://www.barretttaxlaw.com/glossary/hst)
- [Henson Trust](https://www.barretttaxlaw.com/glossary/henson-trust)
- [Holding Company](https://www.barretttaxlaw.com/glossary/holding-company)
- [How to deal with tax search warrants – tax guidance from a Canadian tax lawyer](https://www.barretttaxlaw.com/glossary/how-to-deal-with-tax-search-warrants-tax-guidance-from-a-canadian-tax-lawyer)
- [Income Splitting](https://www.barretttaxlaw.com/glossary/income-splitting)
- [Income Tax](https://www.barretttaxlaw.com/glossary/income-tax)
- [Independent Contractor](https://www.barretttaxlaw.com/glossary/independent-contractor)
- [Indirect Verification of Income](https://www.barretttaxlaw.com/glossary/indirect-verification-of-income)
- [Informal Procedure](https://www.barretttaxlaw.com/glossary/informal-procedure)
- [Input Tax Credit (ITC)](https://www.barretttaxlaw.com/glossary/input-tax-credit)
- [Integration](https://www.barretttaxlaw.com/glossary/tax-integration)
- [Intergenerational Business Transfer (Bill C-208)](https://www.barretttaxlaw.com/glossary/intergenerational-business-transfer-bill-c208)
- [LCGE Multiplication](https://www.barretttaxlaw.com/glossary/lcge-multiplication)
- [Lifetime Capital Gains Exemption](https://www.barretttaxlaw.com/glossary/lifetime-capital-gains-exemption)
- [Minister's Assumptions](https://www.barretttaxlaw.com/glossary/ministers-assumptions)
- [Minutes of Settlement](https://www.barretttaxlaw.com/glossary/minutes-of-settlement)
- [Multiplication of the LCGE](https://www.barretttaxlaw.com/glossary/multiplication-of-the-lcge)
- [Mutual Wills Agreement](https://www.barretttaxlaw.com/glossary/mutual-wills-agreement)
- [Net Worth Assessment](https://www.barretttaxlaw.com/glossary/net-worth-assessment)
- [Net Worth Audit](https://www.barretttaxlaw.com/glossary/net-worth-audit)
- [Non Arm’s Length Tax Assessments](https://www.barretttaxlaw.com/glossary/non-arms-length-tax-assessments)
- [Non Arm’s Length Transaction](https://www.barretttaxlaw.com/glossary/non-arms-length-transaction)
- [Non Filers](https://www.barretttaxlaw.com/glossary/non-filers)
- [Non-Arm's-Length Transfer](https://www.barretttaxlaw.com/glossary/non-arms-length-transfer)
- [Notice of Appeal](https://www.barretttaxlaw.com/glossary/notice-of-appeal)
- [Notice of Assessment](https://www.barretttaxlaw.com/glossary/notice-of-assessment)
- [Notice of Confirmation](https://www.barretttaxlaw.com/glossary/notice-of-confirmation)
- [Notice of Objection](https://www.barretttaxlaw.com/glossary/notice-of-objection)
- [Notice of Reassessment](https://www.barretttaxlaw.com/glossary/notice-of-reassessment)
- [Notional Assessment](https://www.barretttaxlaw.com/glossary/notional-assessment)
- [Notional Assessment](https://www.barretttaxlaw.com/glossary/arbitrary-notional-assessment)
- [Owner-Manager Remuneration](https://www.barretttaxlaw.com/glossary/owner-manager-remuneration)
- [Paid-Up Capital](https://www.barretttaxlaw.com/glossary/paid-up-capital)
- [Partnerships](https://www.barretttaxlaw.com/glossary/partnerships)
- [Passive Foreign Investment Company](https://www.barretttaxlaw.com/glossary/pfic)
- [Payment Arrangement](https://www.barretttaxlaw.com/glossary/payment-arrangement)
- [Payroll vs Dividends](https://www.barretttaxlaw.com/glossary/payroll-vs-dividends)
- [Penalty Recommendation Report](https://www.barretttaxlaw.com/glossary/penalty-recommendation-report)
- [Permanent Establishment (UAE Corporate Tax)](https://www.barretttaxlaw.com/glossary/permanent-establishment-uae)
- [Personal Services Business](https://www.barretttaxlaw.com/glossary/personal-services-business)
- [Personal Services Business (PSB)](https://www.barretttaxlaw.com/glossary/personal-services-business-psb)
- [Pharmacy Professional Corporation (PPC)](https://www.barretttaxlaw.com/glossary/pharmacy-professional-corporation)
- [Pipeline Planning](https://www.barretttaxlaw.com/glossary/pipeline-planning)
- [Post-Mortem Pipeline](https://www.barretttaxlaw.com/glossary/post-mortem-pipeline)
- [Post-Mortem Planning](https://www.barretttaxlaw.com/glossary/post-mortem-planning)
- [Predominant Purpose Test](https://www.barretttaxlaw.com/glossary/predominant-purpose-test)
- [Principal Purpose Test (PPT)](https://www.barretttaxlaw.com/glossary/principal-purpose-test-ppt)
- [Principal Residence Exemption](https://www.barretttaxlaw.com/glossary/principal-residence-exemption)
- [QSBC Purification](https://www.barretttaxlaw.com/glossary/qsbc-purification)
- [Qualified Domestic Trust (QDOT)](https://www.barretttaxlaw.com/glossary/qualified-domestic-trust-qdot)
- [Qualified Small Business Corporation](https://www.barretttaxlaw.com/glossary/qualified-small-business-corporation)
- [Qualified Small Business Corporation Shares](https://www.barretttaxlaw.com/glossary/qualified-small-business-corporation-shares)
- [Qualifying Free Zone Person (QFZP)](https://www.barretttaxlaw.com/glossary/qualifying-free-zone-person-qfzp)
- [Qualifying Income (UAE Free Zones)](https://www.barretttaxlaw.com/glossary/qualifying-income-uae-free-zones)
- [Quick Method of Accounting](https://www.barretttaxlaw.com/glossary/quick-method-of-accounting)
- [Quick Method of Accounting for GST/HST](https://www.barretttaxlaw.com/glossary/quick-method-gst-hst)
- [Reasonableness (Section 67)](https://www.barretttaxlaw.com/glossary/reasonableness-section-67)
- [Recapture of Capital Cost Allowance](https://www.barretttaxlaw.com/glossary/recapture)
- [Record Keeping](https://www.barretttaxlaw.com/glossary/record-keeping)
- [Rectification](https://www.barretttaxlaw.com/glossary/rectification)
- [Refundable Dividend Tax on Hand](https://www.barretttaxlaw.com/glossary/refundable-dividend-tax-on-hand)
- [Replacement Property Rules](https://www.barretttaxlaw.com/glossary/replacement-property-rules)
- [Reply (Tax Court)](https://www.barretttaxlaw.com/glossary/reply-tax-court)
- [Reply (Tax Court)](https://www.barretttaxlaw.com/glossary/reply-to-notice-of-appeal)
- [Representation Agreement (British Columbia)](https://www.barretttaxlaw.com/glossary/representation-agreement-bc)
- [Requirement To Pay](https://www.barretttaxlaw.com/glossary/requirement-to-pay)
- [Requirement to Pay (RTP)](https://www.barretttaxlaw.com/glossary/requirement-to-pay-rtp)
- [Reverse Onus (Subsection 163(3))](https://www.barretttaxlaw.com/glossary/reverse-onus-163-3)
- [Rollover](https://www.barretttaxlaw.com/glossary/rollover)
- [Rule 147 Settlement Offer](https://www.barretttaxlaw.com/glossary/rule-147-settlement-offer)
- [Safe Income](https://www.barretttaxlaw.com/glossary/safe-income)
- [Secondary Will](https://www.barretttaxlaw.com/glossary/secondary-will)
- [Section 116 Clearance Certificate](https://www.barretttaxlaw.com/glossary/section-116-clearance-certificate)
- [Section 160 Derivative Liability](https://www.barretttaxlaw.com/glossary/section-160-liability)
- [Section 216 Election](https://www.barretttaxlaw.com/glossary/section-216-election)
- [Section 84.1](https://www.barretttaxlaw.com/glossary/section-84-1)
- [Section 85 Rollover](https://www.barretttaxlaw.com/glossary/section-85-rollover)
- [Section 86 Reorganization](https://www.barretttaxlaw.com/glossary/section-86-reorganization)
- [Sham Doctrine](https://www.barretttaxlaw.com/glossary/sham-doctrine)
- [Shareholder Benefit](https://www.barretttaxlaw.com/glossary/shareholder-benefit)
- [Shareholder Loan under Subsection 15(2)](https://www.barretttaxlaw.com/glossary/shareholder-loan-section-15-2)
- [Small Business Deduction](https://www.barretttaxlaw.com/glossary/small-business-deduction)
- [Sole Proprietorship](https://www.barretttaxlaw.com/glossary/sole-proprietorship)
- [Source Concept Of Tax](https://www.barretttaxlaw.com/glossary/source-concept-of-tax)
- [Source Deductions](https://www.barretttaxlaw.com/glossary/source-deductions)
- [Specified Foreign Property](https://www.barretttaxlaw.com/glossary/specified-foreign-property)
- [Spousal Rollover](https://www.barretttaxlaw.com/glossary/spousal-rollover)
- [Standard of Review](https://www.barretttaxlaw.com/glossary/standard-of-review)
- [Statute-Barred Year](https://www.barretttaxlaw.com/glossary/statute-barred-year)
- [Stop-Loss Rules](https://www.barretttaxlaw.com/glossary/stop-loss-rules)
- [Streamlined Foreign Offshore Procedures](https://www.barretttaxlaw.com/glossary/streamlined-foreign-offshore-procedures)
- [Subparagraph 152(4)(a)(i)](https://www.barretttaxlaw.com/glossary/subparagraph-152-4-a-i)
- [Substantial Presence Test](https://www.barretttaxlaw.com/glossary/substantial-presence-test)
- [Superficial Loss](https://www.barretttaxlaw.com/glossary/superficial-loss)
- [Surplus Stripping](https://www.barretttaxlaw.com/glossary/surplus-stripping)
- [T1134 Foreign Affiliate Information Return](https://www.barretttaxlaw.com/glossary/t1134)
- [T1135 Foreign Income Verification Statement](https://www.barretttaxlaw.com/glossary/t1135)
- [Tariff Costs](https://www.barretttaxlaw.com/glossary/tariff-costs)
- [Tax Court General Procedure](https://www.barretttaxlaw.com/glossary/tax-court-general-procedure)
- [Tax Court Informal Procedure](https://www.barretttaxlaw.com/glossary/tax-court-informal-procedure)
- [Tax Court of Canada](https://www.barretttaxlaw.com/glossary/tax-court-of-canada)
- [Tax Credits](https://www.barretttaxlaw.com/glossary/tax-credits)
- [Tax Deductions](https://www.barretttaxlaw.com/glossary/tax-deductions)
- [Tax Deferral](https://www.barretttaxlaw.com/glossary/tax-deferral)
- [Tax Evasion](https://www.barretttaxlaw.com/glossary/tax-evasion)
- [Tax Lien](https://www.barretttaxlaw.com/glossary/tax-lien)
- [Tax Remission Order](https://www.barretttaxlaw.com/glossary/tax-remission-order)
- [Tax Residence Determination in Canada](https://www.barretttaxlaw.com/glossary/tax-residence-determination-in-canada)
- [Tax Returns](https://www.barretttaxlaw.com/glossary/tax-returns)
- [Tax on Split Income](https://www.barretttaxlaw.com/glossary/tax-on-split-income-tosi)
- [Tax on Split Income (TOSI)](https://www.barretttaxlaw.com/glossary/tax-on-split-income)
- [Taxable Benefit](https://www.barretttaxlaw.com/glossary/taxable-benefit)
- [Taxable Benefits](https://www.barretttaxlaw.com/glossary/taxable-benefits)
- [Taxable Canadian Property](https://www.barretttaxlaw.com/glossary/taxable-canadian-property)
- [Taxpayer Bill of Rights](https://www.barretttaxlaw.com/glossary/taxpayer-bill-of-rights)
- [Taxpayer Relief](https://www.barretttaxlaw.com/glossary/taxpayer-relief)
- [Taxpayer Relief Provisions](https://www.barretttaxlaw.com/glossary/taxpayer-relief-provisions)
- [Taxpayer Relief Request (RC4288)](https://www.barretttaxlaw.com/glossary/taxpayer-relief-rc4288)
- [Taxpayer’s Ombudsman](https://www.barretttaxlaw.com/glossary/taxpayers-ombudsman)
- [Terminal Loss](https://www.barretttaxlaw.com/glossary/terminal-loss)
- [Things Most Often Audited](https://www.barretttaxlaw.com/glossary/things-most-often-audited)
- [Third-Party Penalty](https://www.barretttaxlaw.com/glossary/third-party-penalty)
- [Treaty Tie-Breaker Rules](https://www.barretttaxlaw.com/glossary/treaty-tie-breaker)
- [Trust Amounts](https://www.barretttaxlaw.com/glossary/trust-amounts)
- [Trust Tax Debt](https://www.barretttaxlaw.com/glossary/trust-tax-debt)
- [Twenty-One-Year Rule](https://www.barretttaxlaw.com/glossary/twenty-one-year-rule)
- [UAE Tax Residency Certificate (TRC)](https://www.barretttaxlaw.com/glossary/uae-tax-residency-certificate-trc)
- [Unanimous Shareholders' Agreement (USA)](https://www.barretttaxlaw.com/glossary/unanimous-shareholders-agreement)
- [Undepreciated Capital Cost](https://www.barretttaxlaw.com/glossary/undepreciated-capital-cost)
- [Unreported Income](https://www.barretttaxlaw.com/glossary/unreported-income)
- [Viva Voce Evidence](https://www.barretttaxlaw.com/glossary/viva-voce-evidence)
- [Voluntary Disclosures Program](https://www.barretttaxlaw.com/glossary/voluntary-disclosures-program)
- [Voting and Non-Voting Shares (Pharmacy Ownership)](https://www.barretttaxlaw.com/glossary/voting-non-voting-shares-pharmacy)
- [Wage Garnishee](https://www.barretttaxlaw.com/glossary/wage-garnishee)
- [Wilful Blindness](https://www.barretttaxlaw.com/glossary/wilful-blindness)
- [Zero-Rated vs Exempt Supplies](https://www.barretttaxlaw.com/glossary/zero-rated-vs-exempt-supplies)
- [“Unnamed Persons” Search: An Enhanced Ability For The CRA To Identify Taxpayers To Audit.](https://www.barretttaxlaw.com/glossary/unnamed-persons-search-an-enhanced-ability-for-the-cra-to-identify-taxpayers-to-audit)

## Articles (recent)
- [Article index](https://www.barretttaxlaw.com/blog): All 324 articles
- [Bare Trusts and the New Trust Reporting Rules: What Canadians Need to Know](https://www.barretttaxlaw.com/blog/bare-trust-reporting-rules-canada)
- [Tax Planning for Incorporated Professionals: Doctors, Dentists, and Lawyers](https://www.barretttaxlaw.com/blog/tax-planning-doctors-dentists-incorporated-professionals)
- [Tax Planning for Real Estate Investors in Canada](https://www.barretttaxlaw.com/blog/tax-planning-for-real-estate-investors-canada)
- [Co-Counsel in Action: When an Accountant Brings in a Tax Lawyer Mid-Audit](https://www.barretttaxlaw.com/blog/case-study-accountant-referral-cra-audit)
- [Co-Counsel in Action: A Financial Planner, an Estate Freeze, and a Family Trust](https://www.barretttaxlaw.com/blog/case-study-financial-planner-referral-estate)
- [When Personal and Business Blur: Peach v. Canada and the Limits of Deductible Business Expenses Under Sections 18(1)(a) and 67](https://www.barretttaxlaw.com/blog/tcc-case-peach-business-expense-deductibility-reasonableness-18-1-a-67)
- [Capital Gain or Business Income? The Badges of Trade at the Tax Court — Wall v. The Queen, 2019 TCC 168](https://www.barretttaxlaw.com/blog/tcc-case-capital-vs-income-badges-of-trade-wall)
- [When a Director Escapes Personal Liability: Hamad v. The Queen and the Due-Diligence Defence Under Section 227.1](https://www.barretttaxlaw.com/blog/tcc-case-hamad-directors-liability-due-diligence-227-1)
- [When a Leveraged Donation Is Not a Gift: Kossow v. The Queen, 2012 TCC 325](https://www.barretttaxlaw.com/blog/tcc-case-donation-shelter-kossow-2012-tcc-325)
- [Wilful Blindness vs. Negligence: What Wynter v. Canada (2017 FCA 195) Means for 163(2) Penalties](https://www.barretttaxlaw.com/blog/tcc-case-gross-negligence-wilful-blindness-wynter-fca-195)
- [When a Valid GST Number Isn't Enough: Comtronic Computer and the ITC Documentary Rules](https://www.barretttaxlaw.com/blog/tcc-case-comtronic-itc-documentary-requirements-gst-hst)
- [When Many Conditions Don't Add Up to a 'Marked Restriction': Laing v. The Queen (2019 TCC 267) and the Disability Tax Credit](https://www.barretttaxlaw.com/blog/tcc-case-laing-disability-tax-credit-cumulative-effect-2019-tcc-267)
- [Rebutting a CRA Net Worth Assessment: Lessons from Halls v. The Queen, 2022 TCC 14](https://www.barretttaxlaw.com/blog/tcc-case-net-worth-halls-2022-tcc-14)
- [The 10-Year Clock on Interest Relief: What Bozzer v. Canada (2011 FCA 186) Means for Taxpayers](https://www.barretttaxlaw.com/blog/tcc-case-bozzer-taxpayer-relief-ten-year-interest-limitation)
- [When a "Home" Is Really Inventory: Hansen v. The Queen and the Principal Residence Exemption for House Flippers](https://www.barretttaxlaw.com/blog/tcc-case-principal-residence-exemption-house-flipping-hansen)
- [Section 160 and the Family Home: Lessons from Vasilkioti v The King, 2024 TCC 101](https://www.barretttaxlaw.com/blog/tcc-case-net-worth-section-160-spousal-transfer-vasilkioti)
- [Valuing a Shareholder Benefit for Personal Use of a Corporate Home: Youngman v. The Queen](https://www.barretttaxlaw.com/blog/tcc-case-shareholder-benefit-youngman-personal-use-corporate-home)
- [When Better Pie Recipes Are R&D: Canafric Inc. v. The King and the Five-Question SR&ED Test](https://www.barretttaxlaw.com/blog/tcc-case-canafric-sred-technological-uncertainty-five-questions)
- [Judicial Review of a Denied Taxpayer Relief Request: Lessons from Telfer v. Canada (Revenue Agency), 2009 FCA 23](https://www.barretttaxlaw.com/blog/tcc-case-taxpayer-relief-judicial-review-telfer-2009-fca-23)
- [Unreported Income and Credibility: What Lacroix v. Canada Teaches About Demolishing the Minister's Assumptions](https://www.barretttaxlaw.com/blog/tcc-case-net-worth-unreported-income-lacroix-onus-of-proof)
- … and 304 more at https://www.barretttaxlaw.com/blog

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Cite as: Barrett Tax Law Professional Corporation (https://www.barretttaxlaw.com). Information on this site is general legal information about Canadian tax law and is not legal advice.