Mondaq Canada: Tax
Borden Ladner Gervais LLP
The Department of Finance released proposed amendments to the Excise Tax Act that could significantly impact holding companies.
Rotfleisch & Samulovitch P.C.
Rectification boasts one important difference from a mere amendment. Unlike a document amended by the parties themselves, a rectified document can undo a tax consequence resulting from its pre-rectified form.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Rotfleisch & Samulovitch P.C.
Yet the IC contemplates that a disclosing taxpayer may require additional time to submit the completed tax returns
Rotfleisch & Samulovitch P.C.
The Canadian income tax regime differs for resident taxpayers and non-resident taxpayers in Canada.
Rotfleisch & Samulovitch P.C.
As globalization and the use of technology continue to influence the lives and careers of individual taxpayers, often resulting in the requirement to work and/or live in different countries...
Rotfleisch & Samulovitch P.C.
In July 2018, the Canada Revenue Agency announced its progress in exposing those who evade tax by using offshore entities or cryptocurrencies such as Bitcoin, Litecoin, Ethereum, Dash, Zcash, and Ripple.
Rotfleisch & Samulovitch P.C.
Campbell v Attorney General of Canada (2018 FC 683) provides yet another example of the futility in resisting a Canada Revenue Agency tax audit.
Rotfleisch & Samulovitch P.C.
Upon the completion of the Federal Court hearing for Sulochana Shantakumar v. Attorney General of Canada 2018 FC 677 on June 29, 2018, Justice Ahmed decided in the favour of the taxpayer.
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...
Rotfleisch & Samulovitch P.C.
Foreign income is one of the most underreported types of income for Canadian tax purposes.
Rotfleisch & Samulovitch P.C.
The Canadian tax laws addressing the tax of individual non-residents disposing of Canadian real property are, although not drastically different from those imposed in similar transactions...
Rotfleisch & Samulovitch P.C.
Two types of procedural appeals, informal and general, are available to a taxpayer at the Tax Court of Canada. Tax Settlement Conferences are only available under the general procedure for tax appeals.
Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin or Dash are digital assets which use which use cryptographic techniques to verify the transfer of assets and control the creation of additional units of the crypto currency.
Moodys Gartner Tax Law LLP
The 2017 US tax reform was breathtaking in the speed of its enactment, the breadth of its international provisions, and its complexity.
Miller Thomson LLP
On July 27, 2018, the Department of Finance ("Finance") released the Legislative and Regulatory Proposals Relating to the Excise Tax Act
Crowe MacKay LLP
Canadian tax rules require ALL EMPLOYERS to withhold Canadian income tax from remuneration paid to employees providing services in Canada per Regulation 102 (Reg. 102).
Crowe Soberman LLP
The Department of Finance has proposed new "holding corporation rules" for GST/HST* that, if enacted, would be effective as of July 28, 2018.
Gowling WLG
On May 28, 2018, Canada introduced Bill C‑82 ( "Bill "), which, if passed, will bring into force the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion
McMillan LLP
In the February 27, 2018 Budget, the Federal Government announced that it "intends to clarify which expenses for the parent corporation that are in respect of shares or indebtedness of a related ..."
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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.
Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
Crowe Soberman LLP
Are you a performing artist, composer or producer in Canada? Listen up! It may seem like tax season is a long way off, but there is no time like the present to start planning.
Siskinds LLP
On Wednesday, July 11th, P.E.I's Environment Minister Richard Brown stated that the province will submit a climate plan to Ottawa by September 1st, 2018.
Rotfleisch & Samulovitch P.C.
A key concept in Canadian tax law is the idea of tax integration.
Minden Gross LLP
Part 1 of this Series reviewed what the 21-year deemed disposition rules are and introduced three approaches to planning that appear to be most commonly used to manage the effects of the 21-year...
McCarthy Tétrault LLP
A summary trial for what is likely to be a landmark case for Canada in residential real estate is currently underway in British Columbia ("BC").
Miller Thomson LLP
As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit in exchange...
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