Resources
Resources
Tax updates and facts, articles and resources for your convenience.
CERB to be Included in Pre-Accident Income
In the recent Licence Appeal Tribunal (LAT) decision, Coto v Intact Insurance (21-006930/AABS), Adjudicator Grant found that the Canada Emergency Response Benefits (CERB) received prior ...
Insurer Applicant Deemed Employed at Time of Accident While Receiving Benefits Through WSIB
In the recent Licence Appeal Tribunal (LAT) decision, Coban v Allstate Insurance (21-012430/AABS), Adjudicator Leo Demarce found that the applicant was employed at the time ...
Income Replacement Benefits Payable for Owners of a Corporation
Quite often, our Insurance Claims & Loss Litigation team is requested to calculate income replacement benefits (IRBs) in circumstances where the claimant is an owner ...
Insurer Entitled to Repayment Beyond 12 Months Due to Wilful Misrepresentation of Post-Accident Employment Status
In the recent Licence Appeal Tribunal (LAT) decision, The Personal Insurance Company v Beason (21-006574/AABS), Adjudicator Norris found that The Personal was entitled to a ...
DFK Canada Newest Guide
How To Sell Your Business
In this new guide from DFK Canada, authors from Davis Martindale and other DFK firms from across the country set out the steps, processes, and ...
Is Rental Income Passive or Self-Employment in Nature?
The treatment of rental income/losses are often a grey area when quantifying income replacement benefits (IRB). Should it be excluded as passive income or included ...
2023 Federal Budget Highlights
On March 28, 2023, the Federal Government tabled Budget 2023, which proposed a broad array of provisions impacting many individuals and businesses. The Budget did ...
Underused Housing Tax (UHT) Filings
Penalties waived if filed by by Oct. 31 “To provide more time for affected owners to take necessary actions to comply, the Minister of National ...
2022 Personal Tax Filing Information
Information Required Please accumulate your 2022 tax information slips, summarize where appropriate and separate for each individual before submitting to us. We are unable to ...
2023 Tax Facts for Ontario Residents
We’ve compiled the 2023 tax rates on corporate income, RRSP limits, CPP & EI Limits, prescribed interest rates, automobile amounts, personal tax brackets for salary ...
2022 Underused Housing Tax Checklist
Our 2022 Underused Housing Tax Checklist can be used to help gather your documents and send us necessary information for completing your tax return. *Important ...
2022 Canadian Personal Income Tax Checklist
Our 2022 Canadian Personal Income Tax Checklist can be used to help gather your documents and send us necessary information for completing your tax return. ...
2022 USA Personal Income Tax Checklist
Our 2022 USA Personal Income Tax Checklist can be used to help gather your documents and send us necessary information for completing your tax return. ...
Employees Working from Home in 2022
Many employees will be able to claim a deduction on their 2022 personal tax return for work space in home expenses. Follow the attached steps ...
Reconsideration Granted to Exclude References to “Entitlement”, “Up to Age 65” and “Post Age 65” in Relation to IRB
The recent Licence Appeal Tribunal (LAT) reconsideration decision, Schuknecht v Economical Insurance Company (19-013098/AABS), was granted as the Tribunal erred in awarding an income replacement ...
Entitlement to an IRB Disqualifies an Insured’s Entitlement to a NEB
The recent Licence Appeal Tribunal (LAT) decision, Ozor v Aviva Insurance Company (20-011733/AABS), states that per Section 12 of the Statutory Accident Benefits Schedule (SABS), ...
Insurers Cannot Reasonably Calculate IRBs Based on Late Tax Returns and Inconsistent Supporting Information
The recent Licence Appeal Tribunal (LAT) decision, Hibbert v Aviva General Insurance (20-009328/AABS), determined that the Respondent cannot be reasonably expected to calculate the Applicant’s ...
DFK Tax Digest
2022 Issue Four
In this DFK Tax Digest - 2022 Issue Four: Summary of Designated Immediate Expensing Property ("DIEP") Rules - On April 19, 2021, the government announced new ...
How to Approach Inconsistent Reporting of CCA Before and After an Accident for IRBs
In the recent Licence Appeal Tribunal decision, Eid v Allstate Insurance Company of Canada (20-001143/AABS), the Adjudicator determined that the quantum of the Applicant’s income ...
Post-Accident Self-Employment Considered Hobby Opposed to Business
In the recent Licence Appeal Tribunal decision, Lynch v Intact Insurance Company (20-014497/AABS), the parties argued over whether the Applicant’s comedy career would be considered ...
Post-Accident Self-Employment Losses Must be Incurred as a Result of the Accident
The recent Licence Appeal Tribunal decision, Mears (Griffiths) v TD General Insurance (20-012014/AABS), concludes that when self-employment losses are incurred before an accident, a claimant ...
Insurer Entitled to Deduct LTD Benefits Despite Claimant Failing to Apply
In the recent Licence Appeal Tribunal decision, McBeth v. Allstate Canada (20-007407/AABS), the adjudicator determined that the Respondent is entitled to deduct long-term disability (“LTD”) ...
All Post-Accident EI Benefits are Deductible from IRBs as Employment Income
Historically, there has been uncertainty regarding the treatment of post-accident Employment Insurance (“EI”) benefits due to a perceived inconsistency in the Statutory Accident Benefits Schedule ...
DFK Tax Digest
2022 Issue Three
In this DFK Tax Digest - 2022 Issue Three: Changes to the Trust Reporting Rules – Old News is Still not Good News - If ...
Why are Notices of Assessment Necessary to Quantify IRBs?
Claimants and legal representatives often ask us why we require Notices of Assessment (NOAs) when quantifying income replacement benefits (IRBs)? The answer to this question ...
Unnecessary for Counsel to Directly Instruct Accountant’s Interpretation of the SABS
The recent Denise Schuknecht and Economical Insurance Company (19-013098/AABS) decision comments on an Accountant deducting net collateral benefits from income replacement benefits (IRBs) as opposed ...
How to Calculate 26 Weeks Worked During the 52 Weeks Before the Accident
Is an individual who was unemployed at the time of the accident but had a history of working for various employers during the 52 weeks ...
Adjudicator Denies Additional Attendant Care Benefits Expenses
In the recent Licence Appeal Tribunal (“LAT”) decision of Joslin-Mielke v. Pembridge Insurance Company (19-012118/AABS), adjudicator Reilly concludes that the Applicant is not entitled to ...
DFK Tax Digest
2022 Issue Two
In this DFK Tax Digest - 2022 Issue Two: Electric Vehicle Rebates for Consumers & Businesses - With the high price of gasoline, the COP26 ...
Does Vacationing Impact Entitlement to Accident Benefits?
Are claimants entitled to accident benefits while on vacation? The recent Licence Appeal Tribunal (LAT) decision, Ullah v. Co-operators General Insurance Company (20-003923/AABS), addresses this ...
Tax Returns May Be Insufficient Evidence of Pre-Accident & Post-Accident Income/(Loss)
Are tax returns always sufficient evidence of pre-accident and post-accident income/(loss) for purposes of quantifying income replacement benefits (IRB)? Historically, it has been our approach ...
2022 Federal Budget Highlights
On April 7, 2022, the Deputy Prime Minister and Finance Minister, the Honourable Chrystia Freeland, presented Budget 2022: A Plan to Grow Our Economy and ...
Piercing the Corporate Veil
In the recent Licence Appeal Tribunal decision, Guan Mei Huang and The Dominion of Canada General Insurance Company (File Number: 19-006264/AABS), the Adjudicator found that ...
DFK Tax Digest
2022 Issue One
In this DFK Tax Digest - 2022 Issue One: Luxury Tax Update - insight into the 2021 Federal Budget which introduced a new 'Luxury Tax' ...
2021 Personal Tax Filing Information
Information Required Please accumulate your 2021 tax information slips, summarize where appropriate and separate for each individual before submitting to us. We are unable to ...
2022 Tax Facts for Ontario Residents
We’ve compiled the 2022 tax rates on corporate income, RRSP limits, CPP & EI Limits, prescribed interest rates, automobile amounts, personal tax brackets for salary ...
Post-Accident Expenses Must be Reasonable, Necessary, Reduce Losses & Actually Be Paid
When quantifying income replacement benefits (“IRBs”), a common disagreement between claimants and insurers is how to treat potential post-accident expenses. A recent Licence Appeal Tribunal ...
Self-Employment Without Last Fiscal Year, Eligible for 52 Weeks Before the Accident?
Is a self-employed individual who had not completed a full fiscal year of operations prior to an accident eligible for a calculation of their pre-accident ...
Client Portal Resources
Our firm has adapted the way in which we exchange information with our clients including using our convenient and secure portal to replace physical delivery ...
DFK Tax Digest
Fall 2021
In this DFK Tax Digest - Fall 2021 issue: Hybrid Transactions - tips for approaching hybrid transactions with caution and considering the potential risks and ...
Consistent Post-Accident Work Does Not Preclude Receipt of IRBs Beyond 104 Weeks
In the recent Licence Appeal Tribunal (“LAT”) reconsideration decision of B.L.J. v. The Co-Operators Insurance Company (18-012005/AABS), adjudicator Victor denies the Respondent’s request for reconsideration. ...
Reconsideration Provides Clarity on CERB/CRB
In the recent Licence Appeal Tribunal (“LAT”) reconsideration decision of Foster v. Aviva (19-014657/AABS), adjudicator Boyce granted the applicant’s request for reconsideration. In the initial ...
Post-Accident Losses Capped
In the recent Licence Appeal Tribunal (“LAT”) decision, Adjudicator Paluch ruled that the Applicant’s post-accident losses from self-employment were to cease effective December 31, 2019. ...
Wilful Misrepresentation Creates Overpayment of Income Replacement Benefits (IRBs)
In the recent Licence Appeal Tribunal decision, Ababio v. TD Insurance Meloche Monnex, 2021 (20-001415/AABS) Adjudicator Farlam concludes that the respondent is entitled to repayment ...
DFK Tax Digest
Summer 2021
In this DFK Tax Digest - Summer 2021 issue: Doing Business in Canada? Watch Your Step Private Member’s Bill C-208 – Changes to Section 84.1 ...
IRBs Denied Based on Delayed OCF Submissions & Unverified Post-Accident Bank Deposits
When does entitlement to income replacement benefits (IRBs) commence if there is a delay between submitting an Application for Accident Benefits (OCF-1) and a completed ...
Decision that EI Sickness Benefits are Not Deductible from IRBs Upheld after Appeal
The recent Licence Appeal Tribunal reconsideration decision, Tania Spence v. Aviva Insurance Company of Canada (19-013457/AABS) was dismissed as Adjudicator Boyce found no error of ...
Adjudicator Rules on Sufficient Documentation for IRB Calculation
In the recent Licence Appeal Tribunal (“LAT”) decision Parameswaralingam v. Echelon General Insurance Company (19-005907/AABS), Adjudicator Lake ruled that although the Applicant was entitled to ...
How do the CERB & CRB Impact the Calculation of IRBs?
How do the Canada Emergency Response Benefit (“CERB”) and Canada Recovery Benefit (“CRB”) impact the calculation of income replacement benefits (“IRBs”)? a) Are CERB and ...
COVID-19 Resources to Assist Businesses
The government announced various COVID-19 assistance programs for small businesses including CEWS, CECRA, CEBA and BCAP. You'll find links to more information and resources below. ...
Request for Repayment on Overpaid IRBs
In the recent Licence Appeal Tribunal decision, Murphy v. Wawanesa Mutual Insurance Company (19-006006/AABS), Adjudicator Boyce ruled that Wawanesa is entitled to the repayment of ...
DFK Tax Digest
Spring 2021
In this DFK Tax Digest - Spring 2021 issue: Budget 2021 Business Emergency Support Measures The Impact of Biden's Tax Proposals on Canadian Residents Estate ...
2021 Federal Budget Highlights
On April 19, 2021, the Deputy Prime Minister and Finance Minister, the Honourable Chrystia Freeland, presented Budget 2021: A Recovery Plan for Jobs, Growth, and ...
EI Sickness Benefits are Not Deductible when Calculating IRBs
In the recent Licence Appeal Tribunal decision, Tania Spence and Aviva Insurance Company of Canada (19-013457/AABS), Adjudicator Boyce ruled that Employment Insurance (“EI”) sickness benefits ...
Adjudicator Allows Insurer to Recover Overpaid IRBs Beyond Section 52 Threshold
In the recent Licence Appeal Tribunal (“LAT”) decision, Aviva General Insurance Company and B.G. (20-000592/AABS), Adjudicator Lake ruled that willful misrepresentation warranted Aviva the ability ...
IRB Deductibility of EI Maternity Benefits Received & Employer Top-Up Benefits Available
Are Employment Insurance (“EI”) maternity benefits received and employer maternity top-up benefits available, however, not applied for, deductible when calculating an individual’s income replacement benefits ...
2020 Personal Tax Filing Information
Information Required Please accumulate your 2020 tax information slips, summarize where appropriate and separate for each individual before submitting to us. We are unable to ...
2020 Canadian Personal Income Tax Checklist
Our 2020 Canadian Personal Income Tax Checklist can be used to help gather your documents and send us necessary information for completing your tax return. ...
2020 USA Personal Income Tax Checklist
Our 2020 USA Personal Income Tax Checklist can be used to help gather your documents and send us necessary information for completing your tax return. ...
Employees Working from Home in 2020
Many employees will be able to claim a deduction on their 2020 personal tax return for work space in home expenses. Follow the attached steps ...
Value of Lodging and Meals for IRB Purposes
In the License Appeal Tribunal decision, B. L. J. and The Co-Operators Insurance Company (18-012005/AABS), the adjudicator was required to determine if meals and free ...
2021 Tax Facts for Ontario Residents
We’ve compiled the 2021 tax rates on corporate income, RRSP limits, CPP & EI Limits, prescribed interest rates, automobile amounts, personal tax brackets for salary ...
DFK Tax Digest
Winter 2021
In this DFK Tax Digest - Winter 2021 issue: Canada Emergency Rent Subsidy Tax Treatment of Canada Emergency Business Account (CEBA) Corporate Ownership of Life ...
Fall Economic Statement 2020
Finance Minister Chrystia Freeland released her fall economic statement on November 30, 2020 laying out the federal government’s fiscal strategy to combat the effects of ...
Pre-Accident Cash Income Should Be Verified As Opposed To Accepted At Face Value
Should pre-accident cash income that has not been evidenced with supporting documentation be considered at face value when calculating an individual’s income replacement benefits (IRBs)? ...
Adjudicator Accepts Revised Tax Return
In the License Appeal Tribunal (LAT) decision N.F. and Aviva Insurance Canada (18-007077/AABS), the adjudicator was faced with the decision of accepting an amended tax ...
LTD Settlement Not Deductible from IRB
Typically, when an individual is claiming an IRB and has LTD benefits available to them, our first thought is to deduct the LTD benefits received ...
CRA releases additional information on CEWS & TWSE
If you have claimed (or plan to claim) the Temporary Wage Subsidy for Employers (TWSE) or the Canada Emergency Wage Subsidy (CEWS) this pertains to ...
Post-Accident Monies Claimed to be a Gift Considered as Income
If an individual receives post-accident monies from their non-arm’s length employer, which they claim to be a gift, would an insurer be able to deduct ...
Eligibility for Income Replacement Benefits not Based on CPP Disability Benefits Received Beyond 104 Weeks
One may assume that a claimant who commences receiving Canada Pension Plan (“CPP”) disability benefits after an accident would be eligible to receive income replacement ...
DFK Tax Digest
Summer 2020
In this DFK Tax Digest issue: Canadian Emergency Student Benefit (CESB), Canadian Emergency Business Account (CEBA), Further extensions and expansions to the wage subsidy program. ...
Canadian Tax Deadline Updates
The government announced various extensions to Canadian Tax Deadlines. You'll find links to more information below. Update: Payment deadline extension to September 30 March 18 ...
CRA Announces Extension
Payment deadlines extended and interest relief on outstanding debts. Payment deadline extension to September 30. The CRA is extending the payment due date for individual, ...
Are Insurers Obligated to Pay for Plaintiff Accounting Reports?
A growing trend has emerged recently as it relates to individuals making a claim for income replacement benefits (“IRBs”). More frequently than ever, insured’s seem ...
Self-Employed Individuals – Last 52 Weeks or Last Completed Taxation Year?
For self-employed individuals seeking to claim an income replacement benefit (“IRB”), the calculation of their pre-accident gross weekly income is not always straightforward. Two recent ...
COVID-19 Pandemic Pay
On April 25, 2020, the government announced temporary additional pandemic pay for frontline workers of an extra $4/hour on top of regular wages. The pandemic ...
Canada Summer Jobs Program
On April 8, 2020, several temporary changes to the Canada Summer Jobs Program were announced to provide opportunities for youth including: Increasing the wage subsidy ...
Submitting your Tax Return during COVID-19
Davis Martindale has adopted “social distancing” in an effort to aid in slowing the spread of the virus. Although our offices are not open to ...
U.S. Tax Deadline Updates
The government announced an extension to the U.S. Tax Deadline. You'll find a link to more information below. U.S. Tax Deadline Extended If you have ...
U.S. Tax Deadlines Extended
The IRS has officially extended all U.S. personal and corporate tax filings and payments until July 15, 2020. Please continue submitting your tax information. Our ...
LAT rules on Section 8(1) for IRB Purposes
In the LAT decision released on January 13, 2020, T.A.K. v Aviva General Insurance Company (18-008232/AABS), the Adjudicator provides interpretation for the Section 8(1) adjustment ...
Tax Deadlines Extended
Prime Minister Justin Trudeau announced today, tax filing and payment deadlines have been extended. Revised filing deadlines: Personal (T1) deadline: June 1, 2020 (from April ...
DFK Tax Digest
Winter 2020
In this DFK Tax Digest issue: Real Estate Sales - Income or Capital Gain, Creating Trusts in your Will from an Accountant's Perspective, Flow Through ...
2019 Canadian Personal Income Tax Checklist
Our 2019 Canadian Personal Income Tax Checklist can be used to help gather your documents and send us necessary information for completing your tax return. ...
2020 Tax Facts for Ontario Residents
We’ve compiled the 2020 tax rates on corporate income, RRSP limits, CPP & EI Limits, prescribed interest rates, automobile amounts, personal tax brackets for salary & ...
DFK Tax Digest
Fall 2019 Issue 2
In this DFK Tax Digest Fall 2019 issue 2: Maintaining an auto mileage log to track personal and business use of a vehicle, Tax Memorandum ...
Employed During a Period of Illness?
In the recent Licence Appeal Tribunal decision released on September 30, 2019, P.K. and Pembridge Insurance Company (Tribunal File Number: 18-000865/AABS), Adjudicator Reilly concludes that ...
Shareholder of a Business – Employed or Self-Employed?
In the recent Licence Appeal Tribunal decision released on October 8, 2019, A.P. and Economical Insurance (Tribunal File Number: 19-000026/AABS), the Adjudicator found that A.P. ...
DFK Tax Digest
Fall 2019 Issue 1
In this DFK Tax Digest issue: Forgive, But Don't Forget...(A Lesson in Debt Forgiveness), Benefits of Using Canadian Unlimited Liability Companies by U.S. Shareholders, Some ...
Calculating Pre-Accident Income When Considering Self-Employment Losses
In the LAT reconsideration decision released on June 5, 2019, Aviva Insurance Canada v. W.D.W. (17-005894/AABS), it was determined that the Tribunal made an error ...
DFK Tax Digest
Spring 2019
In this DFK Tax Digest issue read about Paying Dividends to Family Members and an article on the GILTI Tax Reform written by Justin Hoffman, ...
2019 Federal Budget Highlights
On March 19, 2019 Finance Minister Bill Morneau presented the 2019 Federal Budget. No changes were made to personal or corporate tax rates, nor to ...
Considering “Big Picture” to Determine Dependency
In the recent decision released on December 21, 2018, between Pafco Insurance Company (Applicant) and Wawanesa Mutual Insurance Company and Western Assurance Company (Respondents), Arbitrator ...
Self-Employment Income Deducted Post-Accident – Yes or No?
In the recent Divisional Court decision released on December 7, 2018, Surani and Perth (File No.: 541/17), an application for judicial review was dismissed. The ...
The importance of knowing what to do with EI benefits for IRB purposes
In the LAT decision released July 18, 2018, C.M. and Aviva General Insurance (17-005910/AABS), the Applicant received a special award in the amount of 50% ...
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