Mondaq Canada: Tax > Corporate Tax
Spiegel Sohmer
When a person owes money to the tax authorities, it could be dangerous for them to try to subtract their major assets
Gardiner Roberts LLP
Over the last two years, as tax rates in jurisdictions like the United States have fallen, Canada's personal and corporate tax rates continue to be calcified at the high end, internationally.
Gowling WLG
This presentation was originally presented at the STEP Canada 21st National Conference in 2019.
O'Sullivan Estate Lawyers LLP
Now that the flurry of another tax season has come and gone, and we can put tax return preparation to the side until next year, its seems timely to consider in a dispassionate way how Canadian tax rates stack up against other countries, in particular the U.S.. Do we pay too much tax compared to other countries?
Field LLP
Canadian private companies have seen much newsworthy tax reform in recent years. One change is in the area of income sprinkling. Another major change in tax law is the rules on investment income
Spiegel Sohmer
On March 19, 2019, the Liberal government tabled a highly political and targeted budget, as it prepares for the next elections.
Borden Ladner Gervais LLP
The Honourable William Morneau, Minister of Finance, tabled the 2019 Federal Budget (Budget 2019) for the Government of Canada (the Government) on March 19, 2019 (Budget Day).
Wildeboer Dellelce LLP
Budget 2019 highlights that most of the stock option deduction is being utilized by executives earning over $200,000.
Wildeboer Dellelce LLP
Time will tell if Budget 2019 saves the Liberal Government in the fall of 2019.
Thorsteinssons LLP
In these heady days of cryptocurrency investment, the market can seem like a gold rush: offering promise, but at the expense of predictability.
Field LLP
Canadian private companies have seen much newsworthy tax reform in recent years. One change is in the area of income sprinkling.
Rotfleisch & Samulovitch P.C.
The CRA must, however, exercise this discretionary authority in a manner that is fair—both procedurally and substantively.
Borden Ladner Gervais LLP
The 2018 Fall Economic Statement released measures focused on increasing Canadian competitiveness in the wake of deep corporate tax cuts by the United States.
Stikeman Elliott LLP
Dans son arrêt du 8 novembre 2018, la Cour suprême du Canada a infirmé la décision de la Cour d'appel fédérale (Callidus Capital Corporation c. Canada, 2018 CSC 47).
Norton Rose Fulbright Canada LLP
On November 20, 2018, the federal Government of Canada released their Fall Economic Update – a review of the country's finances and economic health that addresses trends and changes taking place in Canada and the world since the federal Budget in the spring.
Collins Barrow National Incorporated
The recent ruling of the Supreme Court of the United States in South Dakota v. Wayfair, Inc., while receiving little coverage here in Canada, may have a substantial impact on how Canadian companies do business ...
Osler, Hoskin & Harcourt LLP
From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the "Tax Cuts and Jobs Act" (the "TCJA") signalled a seismic shift in U.S. tax policy.
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.
Moodys Gartner Tax Law LLP
Finance Canada's economic update provided a weak response to competitiveness concerns.
Bennett Jones LLP
Roughly one year after U.S. tax reform, the Department of Finance has introduced amendments to Canada's income tax laws aimed at encouraging investment in Canada.
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Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Fasken
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
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.
O'Sullivan Estate Lawyers LLP
Now that the flurry of another tax season has come and gone, and we can put tax return preparation to the side until next year, its seems timely to consider in a dispassionate way how Canadian tax rates stack up against other countries, in particular the U.S.. Do we pay too much tax compared to other countries?
Gardiner Roberts LLP
Over the last two years, as tax rates in jurisdictions like the United States have fallen, Canada's personal and corporate tax rates continue to be calcified at the high end, internationally.
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
Gowling WLG
This presentation was originally presented at the STEP Canada 21st National Conference in 2019.
Rotfleisch & Samulovitch P.C.
Various tax efficient vehicles are available to Canadians who purchase and hold assets, or carry out business in the United States.
Thorsteinssons LLP
In these heady days of cryptocurrency investment, the market can seem like a gold rush: offering promise, but at the expense of predictability.
Rotfleisch & Samulovitch P.C.
In Canada, there is a taxation principal of integration which means that, as much as possible, the ultimate tax rate paid on a stream of income is the same regardless of whether it is earned...
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