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Searching Content indexed under Capital Gains Tax by McMillan LLP ordered by Published Date Descending.
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New Proposed Legislation to Refine Mutual Fund "Allocation to Redeemers" Methodology
Budget 2019 proposed new rules to combat tax strategies employed by certain mutual fund trusts to disproportionately allocate capital gains to redeeming
Canada
5 Aug 2019
2
Budget 2019: Government Seesawing On Taxation Of Stock Options
Budget 2019 announced the Government's intention to introduce an annual cap of $200,000 on employee stock
Canada
12 Jul 2019
3
Budget 2019: CRA Refines Mutual Fund Allocation To Redeemers Methodology And Tightens Rules On TFSAs
Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government to be employed by certain mutual fund trusts
Canada
11 Jul 2019
4
Budget 2017: Timing Of Recognition Of Gains And Losses On Derivatives
Taxpayers electing to have eligible derivatives taxed on a mark-to-market basis could derive some incremental benefit and administrative convenience from having their taxable income more closely correspond to accounting income.
Canada
29 Mar 2017
5
Budget 2016: Reversal Of Previously Announced Tax Exemption For Charitable Donations
In Budget 2016, the new federal Government announced its intention to abandon certain legislative proposals, previously announced in Budget 2015, that would have provided an exemption from capital gains tax in respect of certain dispositions of real property and private corporation shares ..
Canada
31 Mar 2016
6
Misrepresentation Defines The Limit Of Reassessing Beyond The Limitation Period: Inwest Investments Ltd. V. Canada, Canadian Tax Journal, (2015) Vol. 63, No. 4.
Inwest Investments Ltd.51 came before the BC Supreme Court by way of a summary trial application and is one of several recent examples of bad judgment on the part of the CRA in litigating a reassessment with faint hope of success.
Canada
5 Feb 2016
7
Budget 2015: Incentivizing Charitable Giving And Easing Investment Restrictions On Charities And RCAAAs
Taxpayers that donate to Qualified Donees are generally eligible for a tax credit, in the case of individuals, or a tax deduction, in the case of corporations, in respect of the donation.
Canada
29 Apr 2015
8
Budget 2015 – "Surplus Stripping" Anti-Avoidance Rule Amended
The proposed amendments, if enacted, will apply to dividends paid after April 20, 2015.
Canada
29 Apr 2015
9
Government Releases Revised Transitional Rules For 2013
In the 2013 Federal Budget, the Government targeted a category of transactions, dubbed "character conversion transactions", which the Department of Finance ("Finance") contended inappropriately used "derivative forward agreements" ("DFAs") to convert investment returns that would otherwise be taxable as ordinary income into capital gains,
Canada
19 Jul 2013
10
Budget 2013: Deconstructing Derivatives – Capturing "Character Conversion Transactions"
One of the "tax loopholes" targeted in Budget 2013 is a category of financial transactions dubbed "character conversion transactions" by the Government.
Canada
6 Apr 2013
11
Budget 2013: Changes To Personal Income Tax Rules
Budget 2013 proposes a number of changes to the provisions of the Income Tax Act (Canada) (the "Tax Act") governing the taxation of individuals, including (i) an increase in the lifetime capital gains exemption and the indexing of same to inflation, (ii) a reduction in the dividend tax credit rate for "non-eligible" dividends, (iii) an extension of the reassessment period for participants in certain tax shelter arrangements and tax avoidance transactions, and (iv) measures enabling the Canada Re
Canada
6 Apr 2013
12
Further Changes To New RRSP/RRIF Anti-Avoidance Rules Introduced
On October 4, 2011, the federal government introduced formal legislation to enact certain proposals first announced in this year's federal Budgets (the "Budget Legislation").
Canada
17 Oct 2011
13
Christmas in July? Corporate Tax Reductions Unveiled
Taxpayers are currently required to report their income for Canadian tax purposes in Canadian dollars. This requirement can be particularly burdensome for Canadian-resident corporations that conduct their business activities primarily in a foreign currency and are required to determine income for accounting purposes in that foreign currency. The Budget proposes to initiate an investigation by the Department of Finance to determine whether it will be feasible to allow such corporations to report
Canada
25 May 2006
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