Mondaq Canada: Tax
McCarthy Tétrault LLP
The Department of Finance perceives an advantage available to high-income individuals carrying on business through a private corporation
Cassels Brock
On July 14, 2017, the Ontario Ministry of Finance released for public consultation proposed changes to the Land Transfer Tax Act relating to the taxation of unregistered dispositions...
Norton Rose Fulbright Canada LLP
On July 18, 2017, Canada's Minister of Finance released a consultation paper and draft legislative proposals that target the use of private corporations to sprinkle income among family members, hold passive investments and strip surplus by converting corporate surplus into capital gains.
Rotfleisch & Samulovitch P.C.
When negotiating a merger or acquisition (M&A), a key determination that does not always have a readily available answer is "what is the value or worth of the business or property in question?"
Torkin Manes LLP
On July 18, 2017, the Department of Finance released legislative proposals ("Proposals") and a consultation paper dealing with tax planning using private corporations.
O’Sullivan Law
Private foundations are flexible philanthropic vehicles, often created to promote family philanthropy.
Moodys Gartner Tax Law LLP
Are you a US citizen living abroad? Did you know that the US taxes on both citizenship and residency? If you're a US citizen, you are required to file yearly tax returns with the IRS – even if you don't live on US soil.
Collins Barrow National Incorporated
On July 18, the Department of Finance released a consultation paper outlining a number of measures designed to close down various tax planning strategies currently available to owners of...
Rotfleisch & Samulovitch P.C.
The Department of Finance announced 3 changes to the Canadian Income Tax Act on Tue July 18. The first one related to income sprinkling and is designed to reduce income splitting...
Davies Ward Phillips & Vineberg
The Ontario Ministry of Finance considers partnerships and most trusts to be transparent for Ontario land transfer tax (LTT) purposes.
Fogler, Rubinoff LLP
The Federal Government released a set of proposals on July 18, 2017 that, in the government's words, are designed to "improve fairness in the tax system by closing loopholes and addressing...
Crowe Soberman LLP
Yesterday, the Department of Finance released their much anticipated consultation paper Tax Planning Using Private Corporations.
O’Sullivan Law
Special opportunities may be available where a non-Canadian resident intends to pass assets on death to a Canadian resident.
Davies Ward Phillips & Vineberg
The Canadian Department of Finance released a discussion paper earlier today on tax planning using private corporations.
Moodys Gartner Tax Law LLP
The federal government continues to implement its agenda in respect of tax changes for small and medium sized private businesses, announcing further measures to increase taxation of this vital sector...
Borden Ladner Gervais LLP
Do You Have Undeclared Income or an Error in a Filed Tax Return?
McMillan LLP
On June 9, 2017, the CRA confirmed that it intends to dramatically narrow the circumstances under which taxpayers may obtain relief from penalties and interest under the CRA's Voluntary Disclosures Program.
McMillan LLP
On June 9, 2017, the CRA confirmed that it intends to dramatically narrow the circumstances under which taxpayers may obtain relief from penalties and interest under the CRA's Voluntary Disclosures Program.
Rotfleisch & Samulovitch P.C.
CRA is making more use of indirect tax audit techniques, including net worth tax audits.
Collins Barrow National Incorporated
On June 9, 2017, the Canada Revenue Agency (CRA) invited public comment on a number of proposed changes to the Voluntary Disclosure Program.
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Fasken Martineau
The particularities of Québec are often complex and can vary depending on the nature of your activities and your situation, whether it involves language requirements, labour standards or...
Lawson Lundell LLP
The below article is a shortened version summarizing material information regarding the Empty Homes Tax.
Davies Ward Phillips & Vineberg
The Canadian Department of Finance released a discussion paper earlier today on tax planning using private corporations.
Borden Ladner Gervais LLP
Stakeholders are encouraged to provide input on the proposed changes within the 60-day consultation period which began on June 9, 2017.
Cassels Brock
In June 2017, the Canada Revenue Agency released its proposed changes to the voluntary disclosure program relating to income tax, excise tax, GST/HST and excise duties (Taxes).
Grant Thornton
Have you ever considered donating publicly traded securities—such as stocks and bonds— to a charity?
Gowling WLG
The government of Canada achieved this goal and signed the MLI at the signing ceremony.
Collins Barrow National Incorporated
Finance Minister Bill Morneau announced on March 22, 2017 that the federal government would simplify the existing caregiver credit, the infirm dependent credit and the family caregiver tax credit...
TaxChambers LLP
As a general rule, a taxpayer is only responsible for his or her own taxes.
Fogler, Rubinoff LLP
The Federal Government released a set of proposals on July 18, 2017 that, in the government's words, are designed to "improve fairness in the tax system by closing loopholes and addressing...
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