Tax resources for CPAs

Acting in the interest of the public, CPA Canada’s tax group influences the development of an equitable, effective and efficient tax system in Canada. Check here for up-to-date tax tips, news and resources.

CPA Canada’s tax group is dedicated to delivering practical information and fresh perspectives on tax to our members and the broader tax community. Here is where you’ll find all things tax-related.

Tax news

Paying non-resident GST/HST by wire: CRA changes payment details
January 2020 

If you have clients who are non-residents without a Canadian bank account and they make GST/HST payments by wire transfer, dont get caught by a change announced in the fall of 2019 by the Canada Revenue Agency (CRA). The CRA now requires different information and account details for non-resident GST/HST payments (excluding security deposits) paid by wire transfer, so using the old details could prevent the CRA from receiving payment.

Your non-resident clients can avoid late penalties and interest by using the new wire transfer details for GST/HST payments on the CRA website.

CRA improves processes for authorizing tax reps 
November 2019

Members who practise tax will be glad to hear that the Canada Revenue Agency (CRA) is significantly changing the T1 processes for authorizing tax representatives, based in part on input from CPA Canada’s Technology Working Group. The changes will be ready by February 2020 in time for the next personal tax season. The CRA has asked us to spread the word among our members who practise tax, so check out our handy summary of the revised T1 taxpayer representative authorization processes.

CRA digital services update
October 2019

See the latest updates to the Canada Revenue Agency (CRA)'s Digital Services to help improve your user experience.

When can shareholder-employees deduct expenses? 
August 2019

Until now, there has been some confusion over tax claims for auto and other work-related costs of shareholder employees, as our Tax Blog highlighted. CPA Canada raised the issue with the Canada Revenue Agency (CRA), and the CRA developed draft guidance with our input to clarify how these rules apply. 

The CRA's guidance is now finalized. In a stakeholder email that the CRA asked us to share with our members, the CRA explains how shareholder-employees who meet two key conditions may be allowed to deduct employment expenses.

Tax on split income: New guidance 
August 2019 

Confused about how to comply with the tax on split income rules? Help is at hand.

The Canada Revenue Agency knows how complex these rules are and wants to provide guidance. The agency has been developing guidance and consulting CPA Canada on some of the more difficult aspects of the rules. The CRA consulted with CPA Canada on their latest guidance, which focuses on the rules for excluded shares.  It takes a deeper dive into these rules and provides some helpful examples. CPA Canada and its committees will continue to offer input as more new guidance is developed.

Tax preparers: CRA wants your feedback
August 2019 

As part of the Canada Revenue Agency (CRA)’s ongoing work to improve its digital services, the CRA is testing enhancements to its Represent a Client (RAC) service for taxpayers’ authorized representatives:  a re-designed client overview page on RAC for individual accounts. While the page’s functions remain the same, its look has been updated to improve tax preparers’ experience.

In a stakeholder email that the CRA asked us to share with our members, the CRA invites you to try out the beta version of the page and provide feedback on further improvements.

Shortcuts help you navigate CRA helplines
June 2019 

The CRA has produced a listing of shortcuts for navigating its helplines for individual income tax and business inquiries. These shortcuts allow you to bypass levels of press one for this, press two for that” by showing you the path that takes you to the right CRA agent directly.

These shortcuts can save you valuable time the next time you're locked out of My Account or My Business Account, correcting a misallocated payment, seeking info about business accounts, and in other common situations.

5 CRA service improvements you should be aware of
May 2019

From faster processing of T1 adjustments to the extended Officer Liaison Initiative, here's what you need to know.

Tax blog

More CRA scrutiny on tax schemes
The Canada Revenue Agency (CRA) is setting its sights on tax promoter schemes and penalizing those involved. Find out which schemes are under review and what you can do to protect your practice and clients. 

Read previous tax blogs.

Subscribe to the monthly tax blog.

Tax webinars

CRA payroll audits: Are you ready?
If you offer your clients payroll services, you won't want to miss the Canada Revnue Agency’s webinar on its payroll examination process in French and English on January 29, 2020. A webcast replay will be available on the CRA Business Video Gallery website at the end of February.

T1 e-Service enhancements and e-Service modernization updates (On-demand webinar)
Learn about service enhancements and changes for the T1 filing season and hear an update on CRA deliverables and their impact on CPAs.

Practitioner's pulse (On-demand webinar)
Learn about current developments that will affect your firm, including changes to CAS 540, recent CRA commentary on when T4A filings are required, and an updated on the 2019 federal budget.

Tax education

Commodity tax symposium 2020 
This year marks 40 years of CTS. Stay on top of critical policy issues, legislation updates and other technical trends at Canada’s largest and longest-running indirect tax event.

EY's complete guide to GST/HST: Canada's leading guide on GST/HST
A comprehensive two-volume set, EY's Complete Guide to GST/HST offers commentary and analysis, as well as the annotated Excise Tax Act. Written in a plain language and organized by topic, the guide provides:

  • clear, authoritative guidance and extensive examples on GST/HST legislation and administrative practice
  • bold legislative marginal notes for easy reference
  • HST-impact sections discussing the rules in the harmonized provinces and where they differ from GST (and each other)
  • QST-GST comparisons

Tax Suite 
Chartered Professional Accountants of Canada (CPA Canada)’s Tax Suite is a current and comprehensive Canadian tax news and research package for income tax, GST/HST and provincial taxes. The package provides you with superior customer service and the convenience of accessing your tax resources on the same easy-to-use technology platform as your CPA Canada Handbook:

The best way forward: Designing a tax review for Canada (Free report)
Canada is long overdue for a comprehensive review of its tax system. The design and scope of a tax review matters if the goal is a simpler, fairer, better tax system for Canadians. 

International trends in tax reform (Free report)
Many of Canada’s international peers have undertaken comprehensive reforms or full-scale reviews of their tax systems. Canada has yet to join in with a comprehensive review. As a result, there are implications for Canada’s competitiveness.

Canada’s tax system: What’s so wrong and why it matters (Free report)
Canada’s tax system is mired in the past and falling short of delivering a competitive environment and a fair society. It needs an overhaul so that Canada’s businesses and people can prosper and compete internationally.

Lifelong learning in tax 2019-2020
Boost your knowledge and keep your career moving forward with CPA Canada’s unparalleled options for tax education and resources.

Tax committees

There are nine tax committees devoted to developing sound tax policies and administrative practices for Canadian and Canadian businesses. View the full list.

CPA – CBA joint committee

Through the Joint Committee on Taxation, CPA Canada collaborates with the Canadian Bar Association (CBA) to offer the federal government input on tax laws. View the full list of submissions.