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Searching Content indexed under Tax by Torkin Manes LLP ordered by Published Date Descending.
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1
A Marriage Made In Limitations Heaven: Section 5(1)(a)(iv) Strikes Again
Both of these scenarios aim to avoid unnecessary litigation.
Canada
18 Jun 2019
2
Reflections On The 2019 Federal Budget From The Perspective Of Charities And Non-Profits
Much has been written about the Federal Budget (Budget) tabled by the Department of Finance (Canada) on March 19, 2019 and its impact on charities and non-profits.
Canada
10 Apr 2019
3
Highlights Of Canadian Federal 2019 Budget
On March 19, 2019, the Department of Finance (Canada) tabled a budget (the "Budget") in anticipation of its upcoming fall election. Given the substantial tax changes proposed (and enacted)
Canada
1 Apr 2019
4
Doing Business In Canada — A Legal Overview
Canada has always been a great place for non-Canadians to do business. Moreover, during the last twenty years, it has stood out among the world's nations as one of the most stable business environments, ...
Canada
31 Jan 2019
5
The Supreme Court Of Canada Overturns The Federal Court Of Appeal Decision In Callidus Capital: Secured Lenders In Canada Can Breathe A Little Easier
Almost one year ago, in an article entitled "Are Forbearance Agreements on the Endangered Species List? The Effect of Canada v. Callidus Capital on Lender's Dealings with Insolvent Borrowers"...
Canada
16 Nov 2018
6
Income Declared On A Tax Return Isn't The Last Word When Calculating Child Support
For a self-employed individual, the amount of income used to determine a child-support obligation rarely mirrors the income declared on that person's income tax return. In fact,
Canada
18 Oct 2018
7
A Big Win For The Crown - Deemed Trusts Take Priority Over Security Interests
As a consequence of this decision, secured creditors will need to pay attention to these statutory deemed trusts in assessing their lending risk.
Canada
10 Sep 2018
8
What Child And Spousal Support Payors (And Recipients) Need To Know At Tax Time
After a separation, changes in a couple's finances often result in a change in their tax situation.
Canada
19 Apr 2018
9
2018 Federal Budget: Update On Status Of Foreign Universities
Our February article on the 2018 Federal Budget outlined changes to simplify the system that regulates donations to qualifying foreign universities (previously called "prescribed universities").
Canada
13 Apr 2018
10
What's New: Official Donation Receipts
Canadian registered charities and other qualified donees must issue official donation receipts that comply with the rules set out in the regulations to the Income Tax Act (Canada) (ITA)...
Canada
5 Mar 2018
11
Budget 2018: A Targeted Approach
On February 27, 2018, the Federal Minister of Finance, Bill Morneau, tabled the current Liberal government's third budget.
Canada
1 Mar 2018
12
2018 Federal Budget What Does It Mean For Charities And Non-Profits?
Not surprisingly, the Federal Budget, which was released on February 27, 2018 (Budget Day), has minimal impact on the charitable and not-for-profit sector.
Canada
1 Mar 2018
13
Update On Finance Proposals: Some Good, Some Bad
During the summer, the Department of Finance issued sweeping tax proposals ("Proposals") targeted at private businesses.
Canada
24 Nov 2017
14
Are Forbearance Agreements On The Endangered Species List: The Effect Of Canada v. Callidus Capital On Lenders' Dealings With Insolvent Borrowers
The recent Canadian Federal Court of Appeal case of Her Majesty the Queen v. Callidus Capital (2017) FCA 162 may signal the end of an important assumption made by many, if not most, ...
Canada
21 Nov 2017
15
The Federal Government Abandons The Surplus Stripping Rules
On Thursday, October 19, 2017, the Federal Government announced that it will not move forward with the income tax proposals targeting the conversion of income into capital gains.
Canada
24 Oct 2017
16
Proposals Targeting Passive Investment Income Of Private Corporations
On October 18, 2017, the Federal Government announced that it will move forward with proposals to limit the tax deferral opportunities related to passive investments held by private corporations.
Canada
23 Oct 2017
17
Government To Reduce The Small Business Tax And Revise The July 18, 2017 Tax Proposals
On October 16, 2017, the Federal Government announced that it will lower the small business tax rate from 10.5 to 10 per cent, effective January 1, 2018, and to 9 per cent, effective January 1, 2019.
Canada
18 Oct 2017
18
Department Of Finance Canada Issues Press Release Regarding The July 18, 2017 Tax Proposals
The consultation period for the July 18, 2017 tax proposals ended on October 2, 2017. In the course of the consultations, over 21,000 written submissions were received by the Government.
Canada
12 Oct 2017
19
Limited Partnership Distributions May Be Subject To GST/HST
The Department of Finance (Canada) released draft legislation to the Excise Tax Act (Canada) to, essentially, make certain distributions to a general partner of an "investment limited partnership"...
Canada
21 Sep 2017
20
Sweeping Proposed Tax Changes To Private Corporations
On July 18, 2017, the Department of Finance released legislative proposals ("Proposals") and a consultation paper dealing with tax planning using private corporations.
Canada
24 Jul 2017
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