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Searching Content indexed under Tax by Norton Rose Fulbright Canada LLP ordered by Published Date Descending.
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Should You Be Considering An Estate Freeze?
If you own assets that are expected to grow in value, such as shares in a privately held company, a portfolio of investments or land, you may be able to arrange your affairs so as to minimize income tax on any future gain ...
Canada
21 Jun 2019
2
Alter Ego And Joint Partner Trusts - June 2019
An alter ego trust can only be created by an individual who is 65 years of age or older.
Canada
21 Jun 2019
3
M&A: The Subsection 20(24) Election
In a business acquisition transaction, it is not uncommon to find an assumption by the purchaser of the obligations of the vendor to deliver goods or perform services in the future...
Canada
17 Mar 2017
4
Should You Be Considering An Estate Freeze?
Do you own assets that are growing in value, such as shares in a privately held company, a portfolio of investments or land? If so, you may be able to arrange your affairs...
Canada
23 Dec 2016
5
Applicability Of The Capital Gains Exemption In M&A
Individuals selling their business often think of using the capital gains exemption to help keep the tax man at bay.
Canada
20 Dec 2016
6
Corporate Residency For Tax Purposes
A corporation that is resident in Canada for Canadian income tax purposes is subject to Canadian income tax on its worldwide income.
Canada
22 Jun 2016
7
Canada Proposes To Adopt BEPS Recommendations (Video Content)
Canada has been an active participant in the base erosion and profit shifting project, a project of the Organisation for Economic Co-operation and Development...
Canada
23 May 2016
8
Price Adjustment Clauses In Contractual Agreements
This article highlights the importance of price adjustment clauses in contractual agreements from a tax perspective.
Canada
15 Jan 2016
9
Taxation Of Dividends
One of the most commonly used methods of returning investments to shareholders is the declaration of dividends.
Canada
18 Dec 2015
10
The Taxation Of Various Canadian Acquisition Vehicles
In recent years, the use of unlimited liability companies (ULC) has increased. ULCs are different from ordinary corporations because a ULC's shareholders are directly liable for the ULC's debts and liabilities.
Canada
18 Sep 2015
11
Tax Considerations In M&A For Purchasers Dealing With Non-Resident Vendors
If a non-resident vendor sells property, one consideration that a purchaser must be cognizant of is whether that property constitutes "taxable Canadian property" under the Income Tax Act (Canada).
Canada
19 Jun 2015
12
Canadian Federal Budget 2015 – Tax Measures
The Harper government today tabled its first balanced budget in eight years.
Canada
23 Apr 2015
13
Tax Implications Of Acquisitions Of Control
Acquiring control of another company has several tax consequences, many of which are potentially adverse for the acquiring party. It is important to consider them early on in the acquisition process.
Canada
14 Jan 2015
14
Can A Political Purpose Also Be A Charitable Purpose? Perspectives On The Impact Of Re Greenpeace Of New Zealand Inc. In Canada
A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status.
Canada
4 Nov 2014
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