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Searching Content indexed under Tax by Blake, Cassels & Graydon LLP ordered by Published Date Descending.
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1
Proposed Changes To Stock Option Tax Rules
On June 17, 2019, Canada's finance minister tabled a Notice of Ways and Means Motion regarding the taxation of employee stock options.
Canada
3 Jul 2019
2
Quebec Taxpayers Take Note: Timely Disclosure Of Nominee Agreements Now Required
As mentioned in the March 21, 2019, Quebec budget, the Province of Quebec has bolstered the disclosure requirement of nominee agreements (Measure).
Canada
17 Jun 2019
3
2019 Federal Budget – Selected Tax Measures
On March 19, 2019, the Minister of Finance introduced Canada's 2019 federal budget (2019 Budget).
Canada
1 Apr 2019
4
2019 Federal Budget: Key Provisions Affecting Pensions, Benefits And Executive Compensation
On March 19, 2019, the federal government tabled its 2019 budget (2019 Budget), which included a number of provisions related to pensions, benefits and executive compensation.
Canada
1 Apr 2019
5
Priority Denied: Alberta Court Of Appeal Determines Linear Property Tax Arrears Are Not Subject To A Special Lien
On February 12, 2019, the Court of Appeal of Alberta (Court) released its long-anticipated decision in Northern Sunrise County v. Virginia Hills Oil Corp. (Virginia Hills).
Canada
26 Feb 2019
6
Saskatchewan PST Exemption Reinstated For Equipment Used In The Oil And Gas Industry
The Saskatchewan Ministry of Finance has reinstated a previously repealed provincial sales tax (PST) exemption on permanently mounted equipment (PME) ...
Canada
31 Jan 2019
7
2018 Developments In Canadian Insolvency Case Law: What Lenders Need To Know
In 2018, several insolvency cases were litigated that will be of interest to commercial lenders in restructuring and insolvency proceedings.
Canada
11 Jan 2019
8
What The New Speculation And Vacancy Tax Act Means For B.C. Real Estate
British Columbia's Speculation and Vacancy Tax Act (Bill 45) (SVTA) recently received royal assent.
Canada
10 Jan 2019
9
Selected Tax Measures From The 2018 Fall Economic Statement: Changes For Capital Assets, Canadian Journalism
On November 21, 2018, Canada's Finance Minister Bill Morneau presented the federal government's Fall Economic Statement (Statement), which includes significant tax changes that take effect immediately.
Canada
27 Nov 2018
10
Canada Details Federal Carbon Pricing System In Face Of Increasing Opposition
On October 23, 2018, the Government of Canada announced additional details regarding the federal carbon pricing system and published draft regulations amending the Greenhouse Gas
Canada
1 Nov 2018
11
Just In Time For Legalization, Federal Government Publishes Proposed Cannabis Excise Duty Rates
The federal government recently gave royal assent to the Budget Implementation Bill, 2018, No. 1, which amends the Excise Act, 2001 in order to implement a new framework for the taxation of cannabis.
Canada
1 Oct 2018
12
2018 Legal Trends: The Sharing Economy
As part of our quarterly series on current trends across different industries, our second article takes a closer look at the sharing economy and how this new economic model impacts suppliers, customers...
Canada
13 Jun 2018
13
CRA Publishes Excise Duty Guidance And Licence Applications For Cannabis Producers
Cannabis producers with Health Canada licences can now apply for excise duty licences with the CRA.
Canada
18 May 2018
14
2018 Quebec Budget: Non-Quebec Residents Required To Register Under Provincial Sales Tax Regime
The Quebec government recently tabled its 2018-2019 budget (Budget), which announced a number of tax measures, including an initiative to expand the scope of the Quebec sales tax regime (QST) ...
Canada
13 Apr 2018
15
2018 Federal Budget: Excise Tax On Cannabis
On February 27, 2018, the Minister of Finance introduced Canada's 2018 Federal Budget (2018 Budget), which looks to implement the excise duty framework for cannabis that was proposed...
Canada
5 Mar 2018
16
2018 Federal Budget: Proposal To Discontinue The Health And Welfare Trust Regime
On February 27, 2018, the Minister of Finance introduced Canada's 2018 Federal Budget: Equality and Growth for a Strong Middle Class (2018 Budget), as well as an annexed Tax Measures: Supplementary Information (Supplementary Tax Measures), which include a proposal to discontinue the Health and Welfare Trust regime and provide for the transition of existing Health and Welfare Trusts into Employee Life and Health Trusts
Canada
2 Mar 2018
17
2018 Federal Budget: Selected Tax Measures
On February 27, 2018, the Minister of Finance introduced Canada's 2018 Federal Budget (2018 Budget).
Canada
2 Mar 2018
18
2018 B.C. Budget: Real Property Implications
The NDP government in B.C. handed down its first full budget on February 20, 2018 and there were a number of initiatives that will affect the cost of acquisition and disposition of real property in B.C.
Canada
27 Feb 2018
19
Federal Government Proposes Excise Duties For Cannabis Producers
On November 10, 2017, the federal department of finance issued long-awaited legislative and regulatory proposals for the taxation of cannabis.
Canada
14 Nov 2017
20
Finance Canada Seeks Comments On New Tax Proposals Regarding Investment Limited Partnership Rules
On September 8, 2017, Canada's Department of Finance released draft legislation to amend the Excise Tax Act (Canada) with regards to "Investment Limited Partnerships", and is accepting comments until October 10, 2017.
Canada
15 Sep 2017
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