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Blue J Tax

Analytics for tax positions

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How Blue J Tax Works

Blue J Tax helps you accurately validate and substantiate your tax position.
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Input your scenario

Fill out a brief questionnaire with the facts of your tax situation.

  

Run the analysis
Run the analysis

Blue J Tax uses AI to predict the correct position with 90% accuracy on average.

Support your position
Validate your position

Test the impact of different factors and review similar cases.

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Substantiate your position

Download a report of Blue J Tax's prediction to serve as an independent assessment.

Tax issues

Tax on Split Income ("TOSI")

Does the tax on split income (“TOSI”) apply to an item of income for Federal income tax purposes pursuant to s. 120.4 of the Income Tax Act?

COVID-19 Relief Programs and Credits

What are the relief programs and credits available to individuals and businesses during the COVID-19 pandemic?

SR&ED Activity

Find cases discussing whether the work performed by a taxpayer qualifies as scientific research and experimental development for the purposes of the Federal SR&ED Tax Incentive Program.

Carrying on Business

Do the operations of a non-resident enterprise constitute carrying on a business in Canada such that income from that business is taxable in Canada?

55(2) Capital Gains Strips

Is a taxable dividend subject to subsection 55(2) of the ITA?

Developed in collaboration with Felesky Flynn LLP.

Non-resident Trade or Business

Is a non-resident alien individual or foreign corporation engaged in a trade or business within the United States for federal taxation purposes?

Worker

Is a worker an employee or an independent contractor for tax purposes?

Real Estate

Are gains or losses on the sale of real estate treated on account of income or capital?

Permanent Establishment

Does a United States resident have a “permanent establishment” in Canada pursuant to paragraph 1 or paragraph 5 of Article V of the Canada-US Tax Treaty?

Residency

Is an individual resident in Canada for tax purposes such that his or her worldwide income is taxable in Canada?

Tangible Expenditure

Are expenditures on tangible property (e.g., land, buildings, or machinery) currently deductible expenses or capital expenditures?

Intangible Expenditure

Are expenditures on intangible property (e.g., customer lists or intellectual property) currently deductible expenses or capital expenditures?

Securities Trading

Are gains or losses from securities trading treated on account of income or capital?

General Anti-Avoidance Rule (GAAR)

Is a transaction subject to a federal or provincial general anti-avoidance rule?

Developed in collaboration with Blake, Cassels & Graydon LLP.

Capital Cost Allowance (CCA)

Under which class does an asset fall under pursuant to Schedule II of the Income Tax Regulations?

Assessment Period

Is a misrepresentation attributable to neglect or carelessness such that the CRA may assess or reassess past the normal reassessment period under subparagraph 152(4)(a)(i) of the ITA or paragraph 298(4)(a) of the ETA?

Shareholder Benefits

Are benefits received as a shareholder taxable under subsection 15(1) of the ITA?

Home Office

Are expenses related to work space in the home deductible from income for tax purposes?

Worker Classification

Is the central management and control of a corporation in Canada such that the corporation will be considered resident in Canada for tax purposes?

Gross Negligence

Was a taxpayer grossly negligent with respect to a false statement or omission on a tax return such that the taxpayer is subject to penalties under subsection 163(2) of the ITA?

Directors' Liability

Can a director use the due diligence defence to avoid liability for a corporation’s failure to deduct, withhold, remit, or pay amounts as required by the ITA or the ETA?

Taxable Benefits

Is an employee benefit received in connection with employment considered to be income for the purposes of the ITA?

Business vs. Property: Rental

Is rental income received by a taxpayer from real property income from business or income from property?

Windfall

Is a wagering activity (e.g., a card game or lottery) a business?

T2057: Section 85 Election Eligibility

Is a disposition of property by a taxpayer to a taxable Canadian corporation eligible for an election under section 85 of the ITA?

T2058: Section 85 Election Eligibility

Is a disposition of property by a taxpayer to a taxable Canadian corporation eligible for an election under section 85 of the ITA?

Single vs. Multiple Supply

Does a transaction including different elements consist of a single supply or multiple supplies under the Excise Tax Act?

Interest Deductibility

Is an income expense deductible from income for income tax purposes?

Primary Beneficiary

Is the primary beneficiary of an expenditure the employer or the employee?

Exempt Financial Services

Does an intermediary service constitute "arranging for" a financial service under subsection 123(1) "financial service" (l) of the Excise Tax Act, such that it is an exempt or zero-rated supply for GST/HST purposes?

SR&ED Entity

Find cases on issues relating to the structure of the taxpayer for the purposes of the Federal SR&ED Tax Incentive Program.

SR&ED Expenditures

Find cases on issues relating to the type of expenditure for the purposes of the Federal SR&ED Tax Incentive Program.

US Residency

Is an individual a U.S. resident alien for the purpose of federal income tax?

Non-resident Trade or Business

Is a non-resident alien individual or foreign corporation engaged in a trade or business within the United States for federal taxation purposes?

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It’s incumbent upon us to make sure we’re staying on the bleeding edge. Tax Foresight has made me excited for the future.

John Sorensen, Partner
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Artificial intelligence adds a dimension to your thinking. The analysis identifies insights that you might not have thought of and may lead you to a case that adds to your approach to a particular issue. That’s invaluable. 

David Chodikoff, Partner
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Using tools like Tax Foresight allows us to fulfill our promise of providing the best service we can.

Jenna Schwartz, Senior Manager
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Discover the power of Blue J Tax

Run a sample COVID-19 guided analysis.

What are the available relief programs and credits in Canada for individuals and organizations affected by COVID-19?
 
Blue J’s latest guided analysis identifies relevant provincial/federal programs and credits for which an individual or organization may be eligible.
 
Find out for free today