Mondaq Canada: Tax
Rotfleisch & Samulovitch P.C.
The Canadian Income Tax Act requires certain corporations to file their annual income tax returns electronically.
Rotfleisch & Samulovitch P.C.
Canadian provinces and territories offer a similar small business deduction.
Rotfleisch & Samulovitch P.C.
Capital dividends are a useful method for Canadian private corporations to distribute tax free funds to their shareholders. Corporations can declare these capital dividends which their shareholders...
Rotfleisch & Samulovitch P.C.
Shareholders of a corporation can legitimately extract funds from their corporation in a variety of ways, including via salary, dividends, management fees, returns of capital and, if they qualify...
Osler, Hoskin & Harcourt LLP
One week after the House released its draft tax bill, the U.S. Senate Finance Committee released a 253-page summary of its tax reform proposals (the Senate Summary) on November 9....
TaxChambers LLP
As part of its push to uncover unreported income, the Canada Revenue Agency ("CRA") has successfully obtained a requirement for information from the Federal Court of Canada to require PayPal...
Gowling WLG
On October 27, 2017, under Bill C-63, the Department of Finance released proposed amendments to the Income Tax Act (Canada) ("ITA") introducing a new elective rule allowing non-residents tax-deferred ...
Clark Wilson LLP
The landscape could change when it comes to tax planning for private corporations, and now's the time to start preparing.
Aird & Berlis LLP
On November 10, 2017, the Government of Canada announced its proposed excise duty framework (including detailed draft legislation) in respect of cannabis, ...
Rotfleisch & Samulovitch P.C.
Justice Jorré applied the appropriate rules of statutory interpretation and determined that the French meaning must prevail.
Minden Gross LLP
On July 14, 2017, the Ontario Ministry of Finance announced a review of the land transfer tax applicable to unregistered dispositions of beneficial interests in land for the stated purposes of improving...
Devry Smith Frank LLP
With the changing of the seasons comes about another change. One that may put a bit more money in your pocket come holiday season. Come November 22, 2017, the Federal Child Support Tables are being updated ...
Miller Thomson LLP
Taxes are inevitable. In business transactions, strategic decisions are made to reduce or eliminate the amount of taxes paid.
Crowe Soberman LLP
Your employer is required to withhold a certain amount from your pay for Canadian tax purposes, but may be able to apply for exemption.
Miller Thomson LLP
Bob Dylan wrote a song that had the phrase: "For the times they are a changing".
Devry Smith Frank LLP
On November 5, 2017, another leak of offshore tax haven information, dubbed the "Paradise Papers", was disclosed by the International Consortium of Investigative Journalists (ICIJ).
Collins Barrow National Incorporated
Ontario Minister of Finance Charles Sousa announced a reduction to the small business tax rate to take effect on January 1, 2018.
TaxChambers LLP
The CBC reports on CRA Collections and a far too common occurance of the CRA initiating enforcement activities such as garnishment, liens and requirements to pay to customers...
Rotfleisch & Samulovitch P.C.
A tax fishing expedition is where CRA goes to a third party to obtain general third party information that may aid them in auditing taxpayers rather than the subject of the information order.
Crowe Soberman LLP
Ontario Finance Minister, Charles Sousa, delivered the province's 2017 Fall Economic Statement today, six months ahead of the election.
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Rotfleisch & Samulovitch P.C.
Although bitcoins and other digital currencies are often considered to be a cash equivalent, they are not the same as cash.
Torkin Manes LLP
On October 18, 2017, the Federal Government announced that it will move forward with proposals to limit the tax deferral opportunities related to passive investments held by private corporations.
Borden Ladner Gervais LLP
Unfortunately for employees, the CRA announced in its recent Income Tax Folio S2-F3-C22 that it was going to change this policy and tax all employee discounts.
Moodys Gartner Tax Law LLP
The government must have been surprised by the ferocity of the outcry and therefore made a number of announcements over the course of October 16 to 19, 2017 to "tweak" the proposals.
Rotfleisch & Samulovitch P.C.
At bottom, the bitcoin system is a system of digital currency. In particular, a bitcoin functions as a digital asset, serving as a medium of exchange.
Wildeboer Dellelce LLP
Following Finance Minister Bill Morneau's magical misdirection on Monday, October 16, 2017 (whereby the federal Liberal government made us look one way in their announcement ...
Devry Smith Frank LLP
Due to the booming real estate market in Canada over the past year, the Canada Revenue Agency ("CRA") is scrutinizing the practice of "shadow flipping" or "assignment sales".
Crowe Soberman LLP
Vendors doing business in Canada and who are located outside of Ontario are usually required to register for GST/HST purposes and collect the appropriate tax, whether it is the Goods and Services Tax (GST) or the Harmonized Sales Tax (HST).
Rotfleisch & Samulovitch P.C.
A tax fishing expedition is where CRA goes to a third party to obtain general third party information that may aid them in auditing taxpayers rather than the subject of the information order.
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