Mondaq Canada: Tax
TaxChambers LLP
The complex and archaic nature of the GST/HST rules result in unpleasant results for the Canadian economy.
Spiegel Sohmer
In Jencal Holdings Ltd. v. The Queen, the TCC applied the deemed association rule in subsection 256(2.1) to force the corporations involved to share the $500,000 business limit because tax reduction was held to be...
Dickinson Wright PLLC
New legislation proposed in the 2019 Federal Budget would limit the extent to which employees will be entitled to favourable Canadian income tax treatment on certain stock options.
Rotfleisch & Samulovitch P.C.
To date, the Canada Revenue Agency treats Bitcoin—and crypto-currencies in general—as a commodity for tax purposes.
Minden Gross LLP
For some of us, the rush to get the annual tax return filed on time can sometimes result in sloppy mistakes.
Osler, Hoskin & Harcourt LLP
Canada signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] ― also known as the Multilateral Instrument or MLI
Norton Rose Fulbright Canada LLP
What we often don't do, however, is consider the GST/HST implications
Minden Gross LLP
Last month I discussed the dead-lines for your tax returns, whichwould depend mostly onwhether you carry on a business.
O'Sullivan Estate Lawyers LLP
With increased mobility of people and their assets, increasingly estates have a multijurisdictional dimension.
Thompson Dorfman Sweatman LLP
The purpose of this article is to review select tax issues under the Income Tax Act (Canada) (the "ITA") and the Excise Tax Act (Canada) (the "ETA") related to the purchase and sale of commercial
Stikeman Elliott LLP
Chaque convention d'achat d'actions prévoit des dispositions conçues pour répartir le risque fiscal entre l'acheteur et le vendeur.
Borden Ladner Gervais LLP
On March 7, 2019, the Progressive Conservative government of Manitoba announced that Manitoba's Retail Sales Tax (RST) rate will be reduced by one percentage point from eight per cent to seven percent
Field LLP
Canadian private companies have seen much newsworthy tax reform in recent years. One change is in the area of income sprinkling. Another major change in tax law is the rules on investment income
Osler, Hoskin & Harcourt LLP
The Canadian federal budget (Budget 2019) tabled on March 19, 2019 (Budget Day) contains important tax changes relevant to participants in the stock lending market
Burnet, Duckworth & Palmer LLP
The Tax Court of Canada has ruled in favour of Deans Knight in its dispute with the Minister of National Revenue, finding that "recapitalization and restart" transactions do not offend the general anti-avoidance rule.
Borden Ladner Gervais LLP
From a cash flow perspective, many corporations in need of liquidities cannot afford to wait until the end of the fiscal year to receive payment of refundable tax credits.
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Action 1 of the BEPS Project is focused on tax challenges associated with digitalisation.
Osler, Hoskin & Harcourt LLP
The Canada Revenue Agency (CRA) has increasingly requested oral interviews during audits, particularly in transfer pricing audits. In Minister of National Revenue v. Cameco Corporation,
Bennett Jones LLP
Tax-efficient holding structures commonly used by multinational enterprises and private equity firms investing in the Canadian resource sector could soon become subject to anti-treaty shopping measures.
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Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Rotfleisch & Samulovitch P.C.
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
Goodmans LLP
On July 25, the Honourable Rod Phillips, Minister of Environment, Conservation and Parks (the "Minister"), introduced Bill 4: Cap and Trade Cancellation Act, 2018, (the "Proposed Act").
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Aird & Berlis LLP
Extend the foreign affiliate dumping rules so as to also apply to any corporation resident in Canada that is controlled by a non-resident individual or non-resident trust or any group of non-arm's
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