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Moodys Gartner Tax Law LLP
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Tel: +1 403 6935100
Fax: +1 403 6935101
210, 2020 – 4 Street SW
AB T2S 1W3
By Kim G.C. Moody
Today is the second anniversary of the disastrous rollout of the July 18, 2017, Canadian private corporation tax proposals.
By Moodys Gartner Tax Law LLP
Section 116 of the Act provides rules that protect the Canadian government's ability to collect tax on capital gains on a disposition of "taxable Canadian property".
By Kim G.C. Moody
As most readers know, in a bit of a surprise announcement the 2019 Federal Budget announced changes to the existing taxation treatment of employee stock option benefits to fully tax certain benefits.
By Moodys Gartner Tax Law LLP
On Friday June 7, 2019, the Canada Revenue Agency ("CRA") Roundtable of the annual STEP Canada National Conference was held.
By R. Oliver Branch, James Meadow, Azam Rajan
"Snowbirds" are Canadian citizens / residents who flock annually to warmer US climates to avoid Canadian winter weather.
By Moodys Gartner Tax Law LLP
As tax practitioners, a good chunk of our careers are spent keeping up-to-date on changes in tax law. Changes can arise from legislative amendments, case law that helps to interpret complex
By Moodys Gartner Tax Law LLP
Figuring out whether you are an American citizen can bring with it some incredibly complex and onerous tax surprises.
By R. Oliver Branch
Until quite recently, Canadian citizens were able to submit renewal L-1 nonimmigrant visa petitions at US ports-of-entry.
By Kenneth Keung, Kim G.C. Moody
The Foreign Affiliate Dumping ("FAD") rules, contained in section 212.3 of the Income Tax Act (the "Act"), are 10 pages of the Act that many Canadian advisors ...
By Kim G.C. Moody, Kenneth Keung
Well, the 2019 Federal Budget was released today. Overall, outside of a couple of surprises, the tax content was almost not newsworthy.
By Azam Rajan
One of the many goals of US tax reform implemented by the Tax Cuts and Jobs Act of 2017 ("The Act") was to incentivize large multi-national enterprises that were perceived to be storing profits
By Elan Harper, Marsha Laine Dungog
Residency is central to the taxation of Canadians.
By R. Oliver Branch
On January 31, 2019, the US Department of Homeland Security (DHS) published the final H-1B cap registration rule requiring pre-registration by employers seeking to file H-1B petitions.
By Kenneth Keung
Since coming into effect at the start of 2018, the new "tax on split income" or "TOSI" rules have been a source of anxiety for financial professionals advising private business owners due to its broad scope and complexity.
By Kim G.C. Moody
It's time for an update in the accounting profession. Firstly, the use of the title "accountant" should be regulated; and secondly, while we're at it, it's also time for a tax specialization designation.
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