Mondaq Canada: Tax
Moodys Gartner Tax Law LLP
That day, and most of my summer since, have been anything but a vacation.
Clark Wilson LLP
The Income Tax Act currently provides business owners with a lifetime capital gains exemption (the "LCGE") that exempts from tax 835,716 (in 2017) of capital gains arising on the sale of qualified...
Rotfleisch & Samulovitch P.C.
Entrepreneurs who spend years building a successful business are, under the Tax Act, entitled to a special exemption when they finally decide to dispose of their business.
TaxChambers LLP
Canada's Federal Court of Appeal has clarified that companies are only subject to federal value-added taxes on services related to real estate if the property is in the country.
Minden Gross LLP
The new tax policies introduced by the Canadian Federal Government on July 18, 2017 appear likely to materially harm the Canadian economy including
Fasken Martineau
We are beginning to see the legal enforcement fallout from the now infamous Panama Papers. CRA concerted efforts to find undeclared offshore money and assets is moving into full gear.
Collins Barrow National Incorporated
With replacement property rules, you can purchase farmland to replace a previous piece of farmland sold – as long as it's used in the same (or a similar) business – and elect to defer any capital gain...
Thompson Dorfman Sweatman LLP
On July 18, 2017, Finance Minister Bill Morneau released a consultation paper and a draft legislative proposal to amend the Income Tax Act (Canada).
McLennan Ross LLP
Proposed tax changes affecting private corporations will significantly reduce the tax advantages of owning shares of corporations in family trusts.
Grant Thornton
Further details regarding these two tracks are provided below.
Rotfleisch & Samulovitch P.C.
For taxpayers faced with incorrect tax assessments or large balances owing that consist predominately of penalties and interest, the Income Tax Act contains provisions that provide taxpayers...
Rotfleisch & Samulovitch P.C.
If all other tax appeal recourses have been exhausted, taxpayers faced with wrong tax assessments or large tax balances owing that consist largely of penalties and interest, have one last chance procedure available...
Minden Gross LLP
In an open letter to Ontario Premier Kathleen Wynne, Toronto Mayor John Tory has indicated that Toronto may tax cannabis sales at the municipal level.
McLennan Ross LLP
The New SBD Rules are broadly drafted and will apply in a number of situations that are not abusive.
Osler, Hoskin & Harcourt LLP
Yesterday afternoon, the so-called "Big 6" (comprised of key Republican leaders from the White House and Congress) released a short and fairly vague mission statement for their "shared vision" for U.S. tax reform.
TaxChambers LLP
Vern Krishna of TaxChambers LLP discusses the difference in tax law between the independent contractors rendering services and employees in service of their employers.
Clark Wilson LLP
This is the third in a series of posts arising out of the Liberal Government's paper "Tax Planning Using Private Corporations."
Borden Ladner Gervais LLP
On June 9, 2017, the Canada Revenue Agency ("CRA") released proposed changes to the Voluntary Disclosure Program ("VDP") that are expected to take effect January 1, 2018.
Fasken Martineau
In the 2016 annual Budget Speech the Minister of Finance indicated the possibility of legislative countermeasures to curb the use of share buy-back arrangements that resulted in no tax being triggered.
Osler, Hoskin & Harcourt LLP
While the rollercoaster effort to repeal and replace Obamacare has claimed most of the attention in Washington over the past several weeks, there have been less publicized U.S. tax developments...
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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.
McCarthy Tétrault LLP
The Department of Finance perceives an advantage available to high-income individuals carrying on business through a private corporation
Gowling WLG
In Canada, purchasers of a property pay a 25 per cent capital gains tax charged by the Canada Revenue Agency ("CRA") to a non-resident seller on any profit made on the sale based on section 116 of the Income Tax Act...
Fogler, Rubinoff LLP
The Federal Government released a set of proposals on July 18, 2017 that, in the government's words, are designed to "improve fairness in the tax system by closing loopholes and addressing...
Davies Ward Phillips & Vineberg
The Canadian Department of Finance released a discussion paper earlier today on tax planning using private corporations.
Aird & Berlis LLP
On July 18, 2017, Finance Minister Bill Morneau announced the release of a consultation paper and draft legislation to amend the Income Tax Act which target what the Liberal government perceives...
Norton Rose Fulbright Canada LLP
On July 18, 2017, Canada's Minister of Finance released a consultation paper and draft legislative proposals that target the use of private corporations to sprinkle income among family members, hold passive investments and strip surplus by converting corporate surplus into capital gains.
McInnes Cooper
On July 18, 2017, Canada's Minister of Finance released proposed changes to the Income Tax Act (Canada) that, if implemented, will mark one of the most significant reforms to Canada's tax system for business income in decades –
McLennan Ross LLP
On July 18, 2017, the Department of Finance announced a number of proposed amendments to the Income Tax Act.
Norton Rose Fulbright Canada LLP
The digital age has revolutionized the way we eat out. At the tap of a finger we can now enjoy our favourite restaurant-cooked meals in the comfort of our own homes.
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