Mondaq Canada: Tax
McMillan LLP
On July 18, 2017, the Department of Finance ("Finance") introduced a number of proposed technical amendments to the Income Tax Act (Canada) (the "Tax Act") specifically targeting:
Crowe Soberman LLP
Today, the government announced that it will not be moving ahead with its proposed legislation concerning converting income into capital gains. The draft legislation was originally released in mid-July.
Gardiner Roberts LLP
On October 5, 2015, the OECD released fifteen Final Reports on its project entitled, Base Erosion and Profit Shifting ("BEPS")...
Aird & Berlis LLP
On Wednesday, October 18, 2017, Minister of Finance Bill Morneau clarified some aspects of the Department of Finance's proposed measures to tax investment income...
Crowe Soberman LLP
Morneau stated that the wealthiest benefit the most from the current regime, namely that 80 per cent of these passive investments are held in the top 2 per cent of private corporations.
Fasken Martineau
On July 18, 2017, the Minister of Finance (Canada), the Honourable William Morneau, released the Government's proposals to address tax planning commonly used by private corporations and their owners ...
Collins Barrow National Incorporated
Farmers and farm corporations in supply management sectors buy and sell quota regularly.
Torkin Manes LLP
On October 16, 2017, the Federal Government announced that it will lower the small business tax rate from 10.5 to 10 per cent, effective January 1, 2018, and to 9 per cent, effective January 1, 2019.
Davies Ward Phillips & Vineberg
On June 22, 2017, on the basis of an executive order by President Trump to reduce the burden of tax regulations, the Secretary of the Treasury (Secretary) identified eight regulations from...
Crowe Soberman LLP
On October 16, 2017, Finance Minister, Bill Morneau, announced a cut to the small business corporate income tax rate as well as a few minor changes and tweaks to the tax proposals...
Fogler, Rubinoff LLP
The Voluntary Disclosures Program (VDP) is a "tax amnesty" program administered by the Canada Revenue Agency ("CRA"). It allows noncompliant taxpayers to voluntarily correct their tax affairs...
Minden Gross LLP
On July 18, 2017, the Federal Liberal government (working with the Federal Department of Finance) released a report and series of widespread proposals and draft legislation ("Proposals") ...
Rotfleisch & Samulovitch P.C.
For small businesses and businesses in general, maintaining organized books and records is essential to the business being able to withstand scrutiny on a thorough CRA tax audit.
Torkin Manes LLP
The consultation period for the July 18, 2017 tax proposals ended on October 2, 2017. In the course of the consultations, over 21,000 written submissions were received by the Government.
McCarthy Tétrault LLP
The recent decision of the Québec Administrative Tribunal in Indorama c. Montréal, 2017 QCTAQ 07874, fundamentally changes how the values of single-use buildings on municipal assessment roll...
Moodys Gartner Tax Law LLP
At that time, it was clear that the United States was moving toward becoming a friendlier place for entrepreneurs and companies to expand their footprint.
Collins Barrow National Incorporated
Canada has more than 170,000 charitable and not-for-profit organizations, 85,000 of which are registered with the Canada Revenue Agency (CRA).
Minden Gross LLP
The Liberal government had hinted that it was looking at new legislation with respect to private companies, and this past July they came through on their promises, announcing plans for sweeping changes.
WeirFoulds LLP
In a prior Client Alert, we summarized tax proposals released on July 18th, 2017 that will, if enacted as proposed, significantly change the tax rules for private corporations and their shareholders.
Osler, Hoskin & Harcourt LLP
A nine-page framework (the Unified Framework for Fixing Our Broken Tax Code [PDF]) was released on Wednesday, September 27, by the "Big Six" group of Republican Congressional leaders...
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Moodys Gartner Tax Law LLP
The latest chapter in the ongoing battle against Ottawa's proposed changes to private company taxation unfolded this week.
Minden Gross LLP
On July 18, 2017, the Federal Liberal government working with the Federal Department of Finance released a report and series of widespread proposals and draft legislation that are intended to....
Collins Barrow National Incorporated
Coming out of their annual board meeting, Collins Barrow is urging the Canadian government to delay the enactment of measures that profoundly change the taxation of private corporations and their shareholders...
McCarthy Tétrault LLP
BC's recently sworn-in New Democratic Party (NDP) government presented its first provincial budget on September 11, 2017.
Rotfleisch & Samulovitch P.C.
The Department of Finance Canada has released their proposed changes aiming to close perceived income tax loopholes relating to the use of private corporations.
Rotfleisch & Samulovitch P.C.
Introduced in 2009, the tax-free savings account allows individuals to set money aside tax free. While you cannot claim tax deductions for your TFSA contributions, the TFSA's earnings are tax free even when withdrawn.
Torkin Manes LLP
On July 18, 2017, the Department of Finance released legislative proposals ("Proposals") and a consultation paper dealing with tax planning using private corporations.
The Federal Budget, released on March 22, 2017, stated that the federal government would be reviewing tax planning using private corporations...
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).
Green and Spiegel LLP
The Honourable Ahmed Hussen, Minister of Immigration, Refugees and Citizenship, announced today the effective date of significant changes to the Citizenship Act through the adoption of Bill C-6.
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