Mondaq Canada: Tax
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Minden Gross LLP
My December article tends to summarize some end of year tax planning tips. However, since I wrote about some in last month's article, I thought about a different end of year gift for my readers.
Borden Ladner Gervais LLP
It has now been almost five years since Canada entered into the Canada-United States Enhanced Tax Information Exchange Agreement (the IGA), which was implemented by the Canada-United States...
Borden Ladner Gervais LLP
Sales tax continues to be an important consideration in nearly all transactions and the Canada Revenue Agency (CRA) continues to scrutinize those transactions with a view to extract more revenues for the government coffers.
Borden Ladner Gervais LLP
Currently, through the operation of the refundable dividend tax on hand (RDTOH) rules, a portion of the tax paid on passive income earned by a private corporation is refunded when the corporation pays dividends.
Moodys Gartner Tax Law LLP
Finance Canada's economic update provided a weak response to competitiveness concerns.
McMillan LLP
Generally, the burden of proof in civil cases is easy to understand.
Crowe Soberman LLP
Our annual Tax Tips can assist you in your tax planning, presenting some quick ideas and strategies for you to employ. Please take the time to review your 2018 tax situation ...
Collins Barrow National Incorporated
The Tax on Split Income (TOSI) regime has had significant impact on tax planning strategies for owner-managed businesses.
Borden Ladner Gervais LLP
A new Speculation and Vacancy Tax Act was recently passed by the B.C. legislature and received Royal Assent on November 27, 2018
Rotfleisch & Samulovitch P.C.
Businesses which provide goods and services in exchange for money or other valuable consideration are required to charge their customers GST/HST.
Rotfleisch & Samulovitch P.C.
On September 18, 2018, the Auditor General of Canada released its audit report on the Canada Revenue Agency's tax compliance efforts.
Rotfleisch & Samulovitch P.C.
For many Canadians it has become a common investment to supplement one's income by purchasing real estate and renting those properties to generate rental income.
Rotfleisch & Samulovitch P.C.
Businesses that have moved beyond the start-up phase and need to consider how to implement continuing expansion must ultimately determine the method of financing that will yield the greatest total return.
McCarthy Tétrault LLP
On September 26, 2018, the Tax Court of Canada released its ruling in a much-anticipated transfer pricing case involving Cameco Corporation ("Cameco").
McCarthy Tétrault LLP
This change was initially intended to align the information return filing deadline with the taxpayer's income tax return filing deadline.
McCarthy Tétrault LLP
Assuming the bill receives Royal Assent, Canada will then deposit a notice of ratification with the MLI depository
McInnes Cooper
Section 222 of the Excise Tax Act allows the Crown to claim a tax debtor's GST/HST arrears against a creditor that obtains proceeds from the debtor's assets.
On July 27, 2018, the Department of Finance announced draft legislation to amend the GST/HST holding corporation rules in section 186 of the Excise Tax Act (Canada) ("the ETA"),
Collins Barrow National Incorporated
Further details on these new measures will be introduced in the 2019 Federal Budget.
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Gowling WLG
British Columbia's NDP government (the "Government") will soon introduce measures aimed at cracking down on real estate tax evasion as part of the housing strategy set out in its Homes...
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Rotfleisch & Samulovitch P.C.
A key concept in Canadian tax law is the idea of tax integration.
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Siskinds LLP
What is clear from the report is that the world needs to immediately reduce its GHG emissions and limit global warming to no more than 1.5ºC.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Borden Ladner Gervais LLP
Canada (National Revenue) v Atlas Tube Canada ULC1 is the latest in a series of cases considering the ability of the Canada Revenue Agency (CRA) to compel corporate disclosure of confidential reports analyzing the tax positions of a company.
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
Crowe Soberman LLP
As we approach the end of the year, owners of private companies often ask, "If I need to take money out of my corporation, should I pay myself a bonus or a dividend?"
Rotfleisch & Samulovitch P.C.
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director. The Canadian Excise Tax Act makes the directors of a corporation liable for the GST/HST remittance arrears of that corporation.
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