Mondaq Canada: Tax
TaxChambers LLP
The US Treasury and the IRS implemented country­by­country (CbC) reporting requirements to ensure that US multinational enterprises (MNEs) are not subject to CbC filing obligations...
Gowling WLG
On March 10, 2017, the Tax Court of Canada ("TCC") delivered its decision in Sifto Canada Corp. v. The Queen1 regarding the legal effect of a transfer pricing settlement reached under the Mutual Agreement...
Minden Gross LLP
What does it mean then if you are a U.S. citizen living in Canada? Even though you duly file your Canadian tax return and report all of your income, you are still required to file a U.S. tax return...
O’Sullivan Estate Lawyers LLP
With increasing globalization of people and their assets, a growing and often hidden threat is multiple taxation on death.
O’Sullivan Estate Lawyers LLP
On April 26, 2017 with great fanfare the White House announced bold proposals for tax reform, the primary objective of which is to stimulate economic growth.
O’Sullivan Estate Lawyers LLP
Most taxpayers know that when you sell an asset which has increased in value, the federal Income Tax Act provides that you will generally be liable for capital gains tax...
Rotfleisch & Samulovitch P.C.
If you submit a GST/HST that claims a refund because you exported your purchases or incurred a loss so that your input tax credits exceeded you GST/HST tax liability, your GST/HST tax return...
TaxChambers LLP
Ontario has introduced a Foreign Home Buyer Tax / Non-Resident Speculation Tax ("NRST") effective April 21, 2017.
Minden Gross LLP
Changes to the ‘Plus One' rule and reporting requirements for principal residence exemption...
Collins Barrow National Incorporated
The new rules propose to do away altogether with the WIP deduction noted above.
Miller Thomson LLP
Not just anyone can become a farmer; yet many Canadians aspire to transfer from their existing occupation into farming.
Borden Ladner Gervais LLP
In Presidential MSH Corporation v. Marr Foster & Co. LLP, the Ontario Court of Appeal found that the Corporation's claim against its accountants, who had filed corporate tax returns after their due...
Rotfleisch & Samulovitch P.C.
Canadian non-residents are taxable in Canada to a tax on income from certain "passive" sources of income earned in Canada, including rent.
Torys LLP
Republican lawmakers, having gained control of the U.S. Congress, are eager to reduce the U.S. federal corporate income tax rate.
Minden Gross LLP
According to the Liberal government, it's all about the future. And not necessarily a bright future. Rather, Finance Minister Bill Morneau spoke about getting Canadians ready for a changing world...
Gardiner Roberts LLP
Two years ago I wrote a case comment on the success of the Minister of National Revenue in obtaining a company's private, tax accrual working papers in Minister of National Revenue v. BP Energy Canada Company.
Aird & Berlis LLP
As expected, the Government of Ontario has introduced a new non-resident speculation tax ("NRST") that takes effect on April 21, 2017.
Collins Barrow National Incorporated
Work in progress (WIP), work performed but not yet billed, is a ubiquitous aspect of business for professionals. Under the Income Tax Act, WIP is deemed to be inventory.
Rotfleisch & Samulovitch P.C.
In a ruling delivered on March 30, 2017, the Federal Court of Appeal allowed BP Canada's tax appeal and dismissed the application brought by the Minister pursuant to ss.231.1(1) Income Tax Act...
Rotfleisch & Samulovitch P.C.
Non tax residents of Canada are taxable in Canada to a tax on income from certain "passive" sources of income, including dividends, royalties, and most importantly rent under Part XIII...
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McCarthy Tétrault LLP
Ontario has introduced the Fair Housing Plan which includes some measures that will have an immediate effect such as a rent control expansion, a new standardized lease and a new 15 percent...
Crowe Soberman LLP
This morning, Ontario Premier, Kathleen Wynne unveiled 16 measures to make housing more affordable in the Toronto area.
O’Sullivan Estate Lawyers LLP
On April 26, 2017 with great fanfare the White House announced bold proposals for tax reform, the primary objective of which is to stimulate economic growth.
Collins Barrow National Incorporated
The timing of revenue recognition may need to change in the near term for a construction entity preparing IFRS financial statements.
Aird & Berlis LLP
As expected, the Government of Ontario has introduced a new non-resident speculation tax ("NRST") that takes effect on April 21, 2017.
Blake, Cassels & Graydon LLP
On April 20, 2017, the Ontario government announced that it is imposing a 15 per cent non-resident speculation tax on the purchase or acquisition of interests in residential property...
Bennett Jones LLP
On July 25, 2016, the government of British Columbia introduced Bill 28, Miscellaneous Stat¬utes (Housing Priority Initiatives) Amendment Act, 2016 (the "Act"), seemingly in answer to the growing...
Cassels Brock
As one of 16 measures introduced under "Ontario's Fair Housing Plan", the Ontario government has announced the introduction of a non–resident speculation tax (NRST) effective April 21, 2017.
Devry Smith Frank LLP
Premier Kathleen Wynne joined Charles Sousa, Finance Minister for this announcement which actually included 16 measures...
Moodys Gartner Tax Law LLP
During the 2016 U.S. presidential campaign then candidate Donald J. Trump and the Republican National Committee ("RNC") outlined similar plans to repeal the U.S. estate and gift tax regimes.
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