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Searching Content indexed under Income Tax by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
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1
Case Notes For July, 2019
Section 116 of the Act provides rules that protect the Canadian government's ability to collect tax on capital gains on a disposition of "taxable Canadian property".
Canada
11 Jul 2019
2
Proposed Changes To The Canadian Taxation Of Employee Stock Options
As most readers know, in a bit of a surprise announcement the 2019 Federal Budget announced changes to the existing taxation treatment of employee stock option benefits to fully tax certain benefits.
Canada
11 Jul 2019
3
2019 STEP Canada CRA Roundtable
On Friday June 7, 2019, the Canada Revenue Agency ("CRA") Roundtable of the annual STEP Canada National Conference was held.
Canada
11 Jul 2019
4
Advice For Cross Border Travelers – Tips For Snowbirds
"Snowbirds" are Canadian citizens / residents who flock annually to warmer US climates to avoid Canadian winter weather.
Canada
11 Jul 2019
5
Introducing CaseNotes
As tax practitioners, a good chunk of our careers are spent keeping up-to-date on changes in tax law. Changes can arise from legislative amendments, case law that helps to interpret complex
Canada
7 Jun 2019
6
"Mummy, Am I An American?" A Tax Nightmare, In One Act
Figuring out whether you are an American citizen can bring with it some incredibly complex and onerous tax surprises.
United States
28 May 2019
7
Surprise! Foreign Affiliate Dumping Rules Coming To A Private Business Near You
The Foreign Affiliate Dumping ("FAD") rules, contained in section 212.3 of the Income Tax Act (the "Act"), are 10 pages of the Act that many Canadian advisors ...
Canada
1 Apr 2019
8
2019 Federal Budget – Spend, Spend, Spend, With No Real Competitiveness Measures
Well, the 2019 Federal Budget was released today. Overall, outside of a couple of surprises, the tax content was almost not newsworthy.
Canada
29 Mar 2019
9
IRS Regulations Clarify GILTI Tax Relief To US Individual Shareholders With The Sec. 962 Election
One of the many goals of US tax reform implemented by the Tax Cuts and Jobs Act of 2017 ("The Act") was to incentivize large multi-national enterprises that were perceived to be storing profits
United States
21 Mar 2019
10
50 Ways to Leave – Tax Considerations For Departing Canadian Individuals
Residency is central to the taxation of Canadians.
Canada
5 Mar 2019
11
A Critical Review Of Recent Canada Revenue Agency Views On TOSI And How To Use Them To Your Advantage
Since coming into effect at the start of 2018, the new "tax on split income" or "TOSI" rules have been a source of anxiety for financial professionals advising private business owners due to its broad scope and complexity.
Canada
4 Feb 2019
12
It's Time For An Update In The Accounting World
It's time for an update in the accounting profession. Firstly, the use of the title "accountant" should be regulated; and secondly, while we're at it, it's also time for a tax specialization designation.
Canada
16 Jan 2019
13
Relief Coming For US Citizens Living Abroad? Unfortunately, We Don't Think So
Providing such people with false hope is disappointing.
Canada
7 Jan 2019
14
Baby, There's High Tax Rates Outside
I really can't stay (but baby there's high tax rates outside).
Canada
27 Dec 2018
15
Morneau's Fall Fiscal Update Disappoints On Tax Competitiveness
Finance Canada's economic update provided a weak response to competitiveness concerns.
Canada
7 Dec 2018
16
How To Not Respond In A Non-Knee-Jerk Fashion To US Tax Reform
Eleven months since the US released and effectuated historical tax reform (and eleven months of listening to the Canadian Department of Finance's standard speaking point stating that they will not respond to US tax reform in a knee-jerk fashion), ...
Canada
23 Nov 2018
17
The Top 6 Canadian Private Client Tax Predictions For 2019
The next calendar year will likely see many tax changes in Canada and the United States.
Canada
15 Nov 2018
18
Is Income Splitting Dead?
And somehow, the villain always seems to be resurrected magically.
Canada
9 Nov 2018
19
Renouncing US Citizenship Or Giving Up A Green Card In The Gulf: Why And How To Consider It
US citizenship or permanent resident status allows access to the largest economy in the world.
United States
24 Oct 2018
20
Reporting Australian Superannuation Funds As Foreign Trusts For Tax Purposes
Current US tax laws do not provide any definitive guidance on the US tax classification and treatment of hybrid foreign retirement plans such as an Australian Superannuation Fund
Australia
9 Oct 2018
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