Is a worker an employee or an independent contractor for tax purposes? Learn about employee and worker classifications with Tax Foresight.
Is a misrepresentation attributable to neglect or carelessness such that the CRA may assess or reassess past the normal reassessment period?
Jenna Schwartz, Senior Manager at Richter, explains how AI-based technologies such as Blue J Tax are helping fortify Richter’s position as a leading
David Chodikoff, a tax litigation lawyer and partner at Miller Thomson, shares how adopting new legal technologies like Blue J Legal’s AI-powered Blue J Tax,
Our system isn’t meant to provide legal advice, but rather it’s a legal research tool,” says Brudner. “We’re essentially providing the best legal information to professionals so that they can provide the best advice to their clients.
VisiCalc, developed by Harvard business student Dan Bricklin, was the first affordable and interactive electronic spreadsheet.
Blue J Tax assesses gains on the sale of two condos purchased pre construction and sold within one month of closing in DaCosta v. The Queen (DaCosta), engaging both the Real Estate and Gross Negligence Predictors.
GAAR applicable: we summarizes Birchcliff Energy Ltd. v. The Queen (TCC), 2017 TCC 234 and draws insights from Tax Foresight's GAAR Case Finder.
What is the standard for determining when a Canadian citizen is non-resident for tax purposes?
Tax Foresight's products cover various topics in tax law, including income vs. capital, sources of income, inclusions, deductions, indirect tax, jurisdiction, penalties, and elections, with new areas being added every month.
Our Tax Foresight analyzes the judgment in Bradshaw v. The Queen, where the court considered whether the taxpayer was grossly negligent under section 163(2)
On April 24, 2017, the Tax Court of Canada rendered its judgment in Armour Group Ltd. v. The Queen. Our Tax Foresight analysis of the case follows.
Maya Forestales S.A. v. The Queen, 2005 TCC 66, the Tax Court of Canada analyzed whether a non-resident corporation was carrying on business in Canada
Tax Foresight's Directors’ Liability Classifier assesses a director’s liability by evaluating whether the due diligence defence is available
When are gains from trading in securities taxable as business income? Blue J Tax predicted the outcome in Foote v. The Queen, 2017 with 95% confidence.
The GILTI regime, when and to whom it applies, and the general method for determining the amount of tax liability a taxpayer would incur as a result of GILTI
Discover how Blue J's machine-learning modules can help tax practitioners navigate complex federal income tax issues, as demonstrated by analysis of the Ryder
Blue J predicts with 90 percent confidence that the appeal will be dismissed on the issue of whether a partnership exists.
Tax research and analysis can be complicated. Sifting through hundreds of irrelevant cases is time-consuming and monotonous. Now that legal technology...
As the Supreme Court of the United States (the “U.S. Supreme Court” or the “Court”) pointed out in Container Corp. of Am. v. Franchise Tax Bd.,
Is an activity eligible for the Tax Credit for Increasing Research Activities (R&D Credit)? We will walk through these steps...
On May 17, 2021 the Supreme Court of the United States issued its decision in CIC Services, LLC v. Internal Revenue Service et al. Costs not tied to any tax.
§ 6015 is commonly called the “innocent spouse relief” provision. Innocent spouse relief generally relieves a spouse of all responsibility...
Blue J’s Innocent Spouse Relief will provide a prediction regarding the likelihood of spousal tax relief under IRC § 6015 or § 66(c). Blue J’s data analytics
This month’s installment evaluates the strength of the commissioner’s economic substance arguments in the pending Perrigo2 case, read more...
Comparing two recent decisions involving related parties, one with a debt outcome and the other an equity outcome, we illustrate the relative significance...
The Step Transaction Doctrine (Step Doctrine) determines whether the court should treat a series of transactions as a single taxable event for federal tax...
Thoma v. Commissioner (T.C. 2020) involves a dispute over income earned from accounting services. Tax Foresight correctly predicted three outcomes
Certain organizations are exempt from federal income tax. However, pursuant to § 511 of the Internal Revenue Code (IRC), the resulting income is nonetheless
IRC § 66722 permits the government to impose the “Trust Fund Recovery Penalty” on persons other than those employers or businesses...
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