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Searching Content indexed under Tax by McMillan LLP ordered by Published Date Descending.
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1
Hong Kong Issues DIPN No. 58 On Transfer Pricing Documentation Requirements
The Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Notes No. 58 ("DIPN 58") on July 19, 2019 explaining the transfer pricing documentation requirements in Hong Kong.
Hong Kong
11 Oct 2019
2
Canada Ratifies The Multilateral Instrument
On June 7, 2017, Canada along with numerous other jurisdictions signed the Organisation for Economic Co-operation and Development's
Canada
6 Sep 2019
3
OECD Work Program To Address The Digitalized Economy
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
Canada
16 Aug 2019
4
New Proposed Legislation to Refine Mutual Fund "Allocation to Redeemers" Methodology
Budget 2019 proposed new rules to combat tax strategies employed by certain mutual fund trusts to disproportionately allocate capital gains to redeeming
Canada
5 Aug 2019
5
Implementing A Cap On Employee Stock Option Deductions
In Budget 2019, the Government announced its intention to propose legislation that would introduce an annual cap
Canada
15 Jul 2019
6
Budget 2019: Government Seesawing On Taxation Of Stock Options
Budget 2019 announced the Government's intention to introduce an annual cap of $200,000 on employee stock
Canada
12 Jul 2019
7
Canada
12 Jul 2019
8
Budget 2019: New Excise Duty Regime For Three New Classes Of Legalized Cannabis Products, And GST/HST Amendments For Health Care And Zero-Emission Passenger Vehicles
Currently, under the Cannabis Act,[1] there are five classes of legal cannabis, namely, fresh/dried cannabis, cannabis oil, cannabis plant seeds
Canada
11 Jul 2019
9
On The Record: Private Corporations In British Columbia Will Soon Be Required To Collect And Disclose Shareholder Information
On April 2, 2019, the Government of British Columbia (the "Government") introduced Bill 24, the Business Corporations Amendment Act, 2019 (the "Bill").
Canada
11 Jul 2019
10
Budget 2019: CRA Refines Mutual Fund Allocation To Redeemers Methodology And Tightens Rules On TFSAs
Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government to be employed by certain mutual fund trusts
Canada
11 Jul 2019
11
Why Rewards Programs May Not Be So Rewarding For Credit Card Issuers
The Tax Court of Canada (the "Court") recently confirmed that participation in certain reward and loyalty programs, such as Aeroplan, may have significant tax implications for Canadian banks, and other issuers of credit card products.
Canada
10 Jul 2019
12
Tax Court Takes Aim At The Burden Of Proof In Tax Appeals
Generally, the burden of proof in civil cases is easy to understand.
Canada
7 Dec 2018
13
The Queen v. Callidus Capital Corporation Overturned; Lenders Breathe A Sigh Of Relief, But For How Long?
We previously wrote about the decision in The Queen v. Callidus Capital Corporation of the Federal Court of Appeal in our Restructuring and Tax Bulletin.
Canada
6 Dec 2018
14
Finance Proposes Amendments To Limit Holding Company - Input Tax Credit Claims ("ITC") And Seeks Consultations On Further Possible Changes
In the February 27, 2018 Budget, the Federal Government announced that it "intends to clarify which expenses for the parent corporation that are in respect of shares or indebtedness of a related ..."
Canada
14 Aug 2018
15
Significant Changes For Businesses Making Taxable Supplies Into Québec
This proposal became law last month on June 12 when Bill 150 was adopted by the National Assembly of Québec.
Canada
20 Jul 2018
16
Budget 2018: Federal Government Targets Transactions By Financial Institutions
Budget 2018 continues the Government's ongoing legislative efforts to prevent corporate taxpayers (in particular, financial institutions) from engaging in transactions that entitle those taxpayers...
Canada
8 Mar 2018
17
Budget 2018: Mineral Exploration Tax Credit Extended And Tax Support For Clean Energy Expanded
Budget 2018 proposes to extend (i) the "mineral exploration tax credit" for so-called "flow through shares" for another year, and, (ii) eligibility for accelerated capital cost ...
Canada
6 Mar 2018
18
Budget 2018: Reassessment Periods And Information Sharing Expanded
Budget 2018 also proposes to extend the period during which the CRA may reassess a taxpayer in certain, defined circumstances.
Canada
6 Mar 2018
19
Budget 2018: Cross Border Tax Planning Measures Targeted
This measure will apply to taxation years of a Canadian taxpayer that begin on or after February 27, 2018.
Canada
6 Mar 2018
20
Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled
In July 2017, the Department of Finance tabled proposals to significantly amend the rules respecting the taxation of passive income earned by private corporations to address what it perceived to be an inappropriate...
Canada
6 Mar 2018
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