Mondaq Canada: Tax
Crowe Soberman LLP
The amendments to the anti-avoidance provisions in subsection 55(2) of the Income Tax Act (Canada) that were enacted a few years ago have created some uncertainly and even confusion to private companies and their tax advisors.
Gowling WLG
The government of Canada achieved this goal and signed the MLI at the signing ceremony.
Moodys Gartner Tax Law LLP
Recently, I had the honour and pleasure of speaking at one of Canada's premier tax and estate planning conferences.
Minden Gross LLP
In particular, in advance of the Budget, there was concern that capital gains inclusion rates were likely to increase significantly from the 50% inclusion rate to 75% or possibly even more.
Minden Gross LLP
The lead-up to the March 22, 2017 Federal Budget was filled with fear and trepidation that the Trudeau Liberal Government would use the Budget to grab more taxes from Canadians to pay for...
TaxChambers LLP
Montminy ( 2016 TCC 110) is the first case to consider the interaction between regulations 6204(1)(b) and 6204(2) (c). The TCC concluded that the latter does not apply to negate the two­year...
Rotfleisch & Samulovitch P.C.
In my tax practice I deal with voluntary disclosure files on a daily basis and I have submitted well over a thousand such files over the years.
Rotfleisch & Samulovitch P.C.
Earlier in June 2017 68 members of the OECD signed a tax treaty that has the effect of amending bilateral tax treaties on a wholesale basis.
Osler, Hoskin & Harcourt LLP
Canada and 67 other jurisdictions signed the OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on June 7, 2017, at a signing ceremony in Paris.
Cambra La Duke & Co
The Canadian Government has announced its intention to update its double tax agreements (DTAs) with Germany and Switzerland.
Cambra La Duke & Co
El Gobierno de Canadá ha anunciado su intención de actualizar sus acuerdos de doble imposición (DTA) con Alemania y Suiza.
Rotfleisch & Samulovitch P.C.
When a taxpayer files a tax return within 3 years of the end of the taxation year, the Canada Revenue Agency ("CRA") is obligated to refund to the taxpayer any overpayments of tax.
Gowling WLG
Relief from interest accrual requested under the Income Tax Act in a complex and protracted dispute was recently rejected in Walsh v Canada, 2017 FC 411...
Gowling WLG
As we reported in March, 2017, the Government of Canada is taking steps in response to the Finance Committee Report "The Canada Revenue Agency, Tax Avoidance and Tax Evasion...
Gowling WLG
All businesses should prepare for the possibility of a search warrant being executed at their premises by the police or a regulatory authority. One area in particular that ought to be a cause for concern...
Rotfleisch & Samulovitch P.C.
The CRA has released its proposed changes to the VDP that are expected to come into effect later this year, subject to modifications based on public comments.
Collins Barrow National Incorporated
Canada has over 90 bilateral tax treaties and over 20 bilateral Tax Information Exchange Agreements in force, with at least a dozen more treaties or agreements in the negotiation stage.
Rotfleisch & Samulovitch P.C.
The CRA announced in June 2017 that it is currently conducting tax audits of over 820 taxpayers and criminally investigating 20 cases of tax evasion specifically linked to offshore accounts.
Collins Barrow National Incorporated
The announcement of the Trump administration's plan for tax reform has left Canadians concerned regarding the impact of such drastic changes by our neighbour and largest trading partner.
Collins Barrow National Incorporated
Is it possible that a foreign corporation that has no physical presence in a state could be required to pay state income taxes resulting from business/sales within that state?
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Davies Ward Phillips & Vineberg
On April 20, 2017 the Ontario government announced a set of measures, dubbed the Fair Housing Plan, intended to "help more people find an affordable place to call home, while bringing stability to...
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, the directors of corporations can be held personally liable for the unpaid GST/HST or payroll remittances of their corporation.
Moodys Gartner Tax Law LLP
The United Kingdom and the United States share a strong bond, and U.S. citizenship or permanent resident status allows access to the largest economy in the world.
McInnes Cooper
The family (whatever that looks like for you) is the fundamental unit of our society, and the family business a fundamental cog of our economy.
O’Sullivan Estate Lawyers LLP
The new Non-Resident Speculation Tax ("NRST") is in addition to the Ontario and Toronto land transfer taxes.
Aird & Berlis LLP
The Ontario government has introduced a 15% non-resident speculation tax ("NRST") that applies to the purchase or acquisition of residential properties located in certain areas of Ontario...
Collins Barrow National Incorporated
The announcement of the Trump administration's plan for tax reform has left Canadians concerned regarding the impact of such drastic changes by our neighbour and largest trading partner.
Rotfleisch & Samulovitch P.C.
When a taxpayer files a tax return within 3 years of the end of the taxation year, the Canada Revenue Agency ("CRA") is obligated to refund to the taxpayer any overpayments of tax.
Moodys Gartner Tax Law LLP
The Canada Revenue Agency (CRA) has implemented a new policy where "accused" tax evaders are subject to fingerprinting.
Rotfleisch & Samulovitch P.C.
The CRA has released its proposed changes to the VDP that are expected to come into effect later this year, subject to modifications based on public comments.
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