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Searching Content indexed under Income Tax by Borden Ladner Gervais LLP ordered by Published Date Descending.
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1
Non-Residents Of Canada Not Required To Disclose Books And Records To The CRA
The Minister of National Revenue (the Minister) sought an order from the Federal Court to compel three individuals to provide the Canada Revenue Agency with books, records and information required
Canada
31 May 2019
2
Advance Tax Credit Financing
From a cash flow perspective, many corporations in need of liquidities cannot afford to wait until the end of the fiscal year to receive payment of refundable tax credits.
Canada
25 Apr 2019
3
Federal Budget 2019 – Impact On Charities And Non-Profit Organizations
The Government's 2019 Federal Budget was tabled yesterday. There were no tax measures affecting charities and non-profit organizations, including no mention of the Government's proposed review
Canada
1 Apr 2019
4
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
5
Political Activities Update For Registered Charities
The Liberal Government recently announced that it has withdrawn its appeal of the decision of the Ontario Superior Court in Canada Without Poverty v. Attorney General of Canada,
Canada
14 Feb 2019
6
Canadian FATCA And CRS Compliance Updates
It has now been almost five years since Canada entered into the Canada-United States Enhanced Tax Information Exchange Agreement (the IGA), which was implemented by the Canada-United States...
Canada
12 Dec 2018
7
Time To Act Before Year End: Corporate RDTOH Planning Opportunities
Currently, through the operation of the refundable dividend tax on hand (RDTOH) rules, a portion of the tax paid on passive income earned by a private corporation is refunded when the corporation pays dividends.
Canada
10 Dec 2018
8
CRA's Power To Compel Taxpayers To Disclose Uncertain Tax Positions Affirmed
Canada (National Revenue) v Atlas Tube Canada ULC1 is the latest in a series of cases considering the ability of the Canada Revenue Agency (CRA) to compel corporate disclosure of confidential reports analyzing the tax positions of a company.
Canada
21 Nov 2018
9
Taxpayer Wins Convincing Decision In Landmark Canadian Transfer Pricing Case
Relevant to: Multinational groups with Canadian subsidiaries or a Canadian parent corporation, and other Canadian residents who engage in transactions with non-residents of Canada...
Canada
4 Oct 2018
10
Court Declares 10 Per Cent Limit On Political Activities By Charities Unconstitutional
The lack of clarity with the rules surrounding political activities of registered charities, and their application, has been an ongoing concern in the charitable sector.
Canada
30 Aug 2018
11
Federal Court Of Appeal Confirms Tax Deductibility Of Oversight Expenses In M&A Transactions
On June 25, 2018, the Federal Court of Appeal upheld the 2016 decision of the Tax Court of Canada in Rio Tinto Alcan Inc. v. The Queen1 that investment banking and professional advisory fees incurred
Canada
23 Aug 2018
12
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
13
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
14
"Abuse" Under The GAAR Examined In Recent Federal Court Of Appeal Decision
On February 1, 2018, the Federal Court of Appeal ("FCA") released its decision in Canada v. Oxford Properties Group Inc., a case dealing with the General Anti-Avoidance Rule ...
Canada
27 Feb 2018
15
Cross-Border Tax Issues: Withholding Obligations
This bulletin focuses on the tax implications related to employees traveling between the United States and Canada.
Canada
19 Jan 2018
16
Don't Delay, Disclose Today: Substantial Changes To The Voluntary Disclosures Program Take Effect On March 1, 2018
On December 15, 2017, the Canada Revenue Agency ("CRA") released two highly-anticipated policy statements outlining several changes to its Voluntary Disclosures Program (the "VDP").
Canada
17 Jan 2018
17
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
18
Information Circular: Books And Records Retention/Destruction For Charities
Enclosed is the information circular from the CRA regarding record keeping for charities.
Canada
30 Nov 2017
19
Canada Revenue Agency Proposed Change To Tax Employee Benefits
Unfortunately for employees, the CRA announced in its recent Income Tax Folio S2-F3-C22 that it was going to change this policy and tax all employee discounts.
Canada
6 Nov 2017
20
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
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