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Searching Content by Grace Pereira from Borden Ladner Gervais LLP ordered by Published Date Descending.
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Mutual Fund Trusts — Revised Proposals Relating To Allocation To Redeemers
This year's federal budget contained proposed amendments to the Income Tax Act (Canada) (Tax Act) that targeted the "allocation to redeemers" methodology used by certain mutual fund trusts and unit trusts (the Budget Proposals).
Canada
9 Aug 2019
2
Federal Budget 2019 — No Real Surprises
The Honourable William Morneau, Minister of Finance, tabled the 2019 Federal Budget (Budget 2019) for the Government of Canada (the Government) on March 19, 2019 (Budget Day).
Canada
1 Apr 2019
3
Canadian FATCA And CRS Compliance Updates
It has now been almost five years since Canada entered into the Canada-United States Enhanced Tax Information Exchange Agreement (the IGA), which was implemented by the Canada-United States...
Canada
12 Dec 2018
4
Budget fédéral 2018 : Équité et classe moyenne toujours dans la mire
L'honorable William Morneau, ministre des Finances, a déposé le budget fédéral 2018 du gouvernement (le « budget 2018 ») le 27 février 2018 (le « jour du budget »).
Canada
1 Mar 2018
5
Federal Budget 2018 — A Continued Focus On Fairness And The Middle Class
The Honourable William Morneau, Minister of Finance, tabled the government's 2018 federal budget on February 27, 2018.
Canada
28 Feb 2018
6
Cross-Border Tax Issues: Withholding Obligations
This bulletin focuses on the tax implications related to employees traveling between the United States and Canada.
Canada
19 Jan 2018
7
The Proposed New GST/HST Definition Of An "Investment Limited Partnership" And What It May Mean For Your Business
The Department of Finance released a package of draft legislative proposals to the Excise Tax Act (Canada) that will impact members of the investment management industry that utilize limited partnership structures.
Canada
22 Sep 2017
8
Budget 2017: What It Means To The Investment Management Industry
These measures and other tax proposals announced in Budget 2017 that may be of interest to the investment management industry are summarized below.
Canada
10 Apr 2017
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