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Searching Content indexed under Income Tax by Pamela Cross ordered by Published Date Descending.
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Upcoming Changes To The Taxation Of Employee Stock Options
In Budget 2019, the Government of Canada announced its intention to limit the current employee stock option tax regime, moving towards aligning Canada's tax treatment of such options with the United States
Canada
10 Jul 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
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
4
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
5
Federal Government Partially Retreats From July 2017 Income Sprinkling Tax Proposals
The draft legislation released on December 13 attempts to address concerns relating to the complexity, compliance burden, subjectivity and unintended tax consequences of the original proposals.
Canada
18 Dec 2017
6
Impact Of The Proposed Private Corporation Tax Changes
The Government faced considerable backlash from stakeholders (including tax professionals, business organizations and small business owners) due to the complex and far-reaching nature of the July Proposals.
Canada
26 Oct 2017
7
Measures Announced To Stop Tax Planning Strategies Involving Private Corporations
On July 18, 2017, Federal Finance Minister Bill Morneau announced the launch of consultations on measures to address tax planning strategies involving the use of private corporations.
Canada
2 Aug 2017
8
Éclaircissements Utiles À L'intention Des Administrateurs De Régimes Relativement Aux Restrictions Visant Les Placements Des Régimes De Retraite
L'Agence du revenu du Canada (l'« ARC ») a récemment revu sa position quant à l'application de limites quantitatives prescrites en vertu de la législation en matière de retraite.
Canada
5 Jul 2017
9
Pension Risk Management: Income And Commodity Tax
Risk management relating to pension plans has been a much-discussed topic among plan sponsors and administrators in recent years, particularly after the market crash in 2008.
Canada
7 Dec 2016
10
Bill C-43 Impacts To Charitable Donation Rules
The rules introduced in Bill C-43 significantly changed the way in which donations on death are treated for tax purposes.
Canada
8 Feb 2016
11
Bill C-43 Impacts To Life Interest Trusts
Bill C-43 received Royal Assent in December of 2014, ushering in a new era of estate planning with changes to the Income Tax Act.
Canada
7 Feb 2016
12
Changes To Charitable Donation Rules For Estates
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Canada
18 Feb 2015
13
Changes To The Use Of Life Interest Trusts
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Canada
12 Feb 2015
14
Significant Changes To Foreign Property Reporting For Canadian Taxpayers
For taxation years ending after June 30, 2013, Canadian resident taxpayers who are required to report their specified foreign property holdings to the Canada Revenue Agency must use a revised version of Form T1135.
Canada
11 Mar 2014
15
Act Fast To Lock In 1% Interest Rate On Family Income Splitting Loans And Employee Home Purchase Loans
Individuals are generally not allowed to "income split" by transferring money or other income-earning property to a spouse, common-law partner or child who would be taxed at a lower tax rate on the income earned from the property.
Canada
29 Aug 2013
16
Federal Budget 2012 Changes
The March 29, 2012 federal budget ("Budget 2012") included several proposed changes in the pension and benefits area.
Canada
18 Apr 2012
17
Canada’s New Tax Avoidance Transaction Reporting Regime
Following similar initiatives by Quebec, the U.S, the U.K. and Australia, Canada has proposed a regime of mandatory disclosure for certain tax avoidance transactions entered into after 2010, as well as transactions that are part of a series of transactions that began before 2011 but is completed after 2010.
Canada
26 Jan 2011
18
Recent Changes to Non-Resident Trust Proposals: Welcome News for Pension Plans
On August 27, 2010, the Canadian government once again released draft legislation to amend the Income Tax Act (the "Act") relating to investments in so-called "non-resident trusts" (NRTs).
Canada
25 Oct 2010
19
The Fifth Protocol To The Canada-Us Income Tax Convention
On September 21, 2007 the Minister of Finance, Jim Flaherty, and the United States Secretary of the Treasury, Henry M. Paulson, signed the Fifth Protocol (the "Protocol") to the Canada-US Income Tax Convention (the "Treaty"). The amendments and additions to the Treaty contained in the Protocol are significant and will have a major impact on the way in which Canada-US cross-border planning is implemented once the Protocol is ratified and effective.
Canada
 
12 Nov 2007
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