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Searching Content indexed under Income Tax by Bill Maclagan ordered by Published Date Descending.
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Tax Court Suggests CRA Be More Responsible In Evaluating Diligence Defences
The recent decision in Home Depot of Canada Inc. v. Her Majesty the Queen dealt with the common law defence of due diligence, as opposed to one of the statutory defences available to directors under subsection 323(3) of the Excise Tax Act (the ETA) or subsection 227.1(3) of the Income Tax Act.
Canada
2 Sep 2009
2
Technical Explanation Clarifies Impact Of The Fifth Protocol On Employees
Amendments to Article XV of the Canada-United States Income Tax Convention (the Treaty) appear to expand the circumstances in which Canada and the U.S. may tax each other’s residents who exercise employment in the other Contracting State.
Canada
18 Jul 2008
3
Canada Enhances Tax Incentives For Green Energy Projects
For a number of years, Canada has offered tax incentives to encourage the development of efficient or so-called Green Energy Projects. These incentives include an accelerated capital cost allowance deduction for the capital cost of certain assets and an immediate deduction for certain expenses incurred in the development of Green Energy Projects.
Canada
 
3 Mar 2005
4
Application Of Treaty Benefits To Partnerships
In Canada, dividends, interest, royalties and certain other payments paid to non-residents are subject to 25% withholding tax on the gross amount pursuant to the Income Tax Act (Canada) (the Act). Under most of Canada’s tax treaties, including the Canada-U.S. Tax Convention (the US Treaty) and the Canada-U.K. Tax Convention (the UK Treaty), the withholding rate is reduced on payments to persons who are residents of the U. S. or the U.K., respectively for purposes of the US Treaty or the U
Canada
 
7 Dec 2004
5
Solving Non-Compliance Through Voluntary Disclosure
The Income Tax Act (Canada) (the Act) imposes a variety of technical rules, filing requirements and reporting requirements. Failure to comply can lead to interest charges, penalties and, potentially, criminal sanctions.
Canada
25 Feb 2004
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