Search
Searching Content indexed under Capital Gains Tax by Borden Ladner Gervais LLP ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
Mutual Fund Trusts — Revised Proposals Relating To Allocation To Redeemers
This year's federal budget contained proposed amendments to the Income Tax Act (Canada) (Tax Act) that targeted the "allocation to redeemers" methodology used by certain mutual fund trusts and unit trusts (the Budget Proposals).
Canada
9 Aug 2019
2
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
3
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
4
Commercial Realities Shape The Interpretation Of Tax Treaties
In a recent decision, the Tax Court of Canada considered CRA's own prior statements as well as the commercial realities of resource companies in finding that treaty benefits applied to a Luxembourg corporation.
Canada
13 Sep 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
Donating Publicly Listed Shares To A Private Foundation
On May 31, 2017 the Canada Revenue Agency (the "CRA") released its view on whether a transfer of publicly listed securities by a corporation to its sole shareholder that is a private foundation...
Canada
28 Sep 2017
8
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
9
New Regulations Intended To Encourage Consolidation
The new regulations are intended to encourage the consolidation of the LDC sector by reducing, and in some cases eliminating significant tax barriers to consolidation.
Canada
14 Jun 2016
10
Federal Budget 2016 — Impacts On Corporation And Partnership Tax Planning Structures
On March 22, 2016 the federal government's 2016 federal budget was released. The budget introduced new measures designed to eliminate certain tax planning structures.
Canada
7 Apr 2016
11
FEDERAL BUDGET 2016 – A Focus On The Middle Class, And Continued Scrutiny Of Corporate Tax Avoidance
As widely anticipated, Budget 2016 included major increases to program spending and tax expenditures, with measures that targeted seniors, students, and families with children.
Canada
24 Mar 2016
12
Measures Pertaining To Charities
The 2015 Federal Budget, tabled by Finance Minister Joe Oliver, contains a few measures aimed at supporting charities.
Canada
3 Jul 2015
13
Le Budget Fédéral 2015 – Un Budget À Saveur Électorale
L’honorable Joe Oliver, ministre des Finances, a déposé le budget du gouvernement fédéral pour 2015 (le « budget 2015 ») le 21 avril 2015 (le « jour du dépôt du budget »).
Canada
27 Apr 2015
14
FEDERAL BUDGET 2015 – A Budget To Run On
The Honourable Joe Oliver, Minister of Finance, tabled the government’s 2015 Federal Budget (Budget 2015) on April 21, 2015.
Canada
22 Apr 2015
15
Federal Budget 2015 — A Budget To Run On
The Honourable Joe Oliver, Minister of Finance, tabled the government's 2015 Federal Budget (Budget 2015) on April 21, 2015 (Budget Day).
Canada
22 Apr 2015
16
Potential Loss Of Tax-exempt Status When Not-For-Profits Wind Up
Late last year, the Canada Revenue Agency ("CRA") released a technical interpretation, CRA document no. 2013-0474101E5 -- "NPO wind-up – asset distribution" (November 20, 2014), pertaining to the distribution of assets from a tax-exempt 149(1)(l) not-for-profit organization ("NPO").
Canada
13 Mar 2015
17
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
18
How "Taxing" Does A Patent Transfer Have To Be?
Whether you are transferring patent or acquiring rights in a patent, the tax consequences can vary greatly depending on how the transfer is structured.
Canada
6 Sep 2013
19
Grandfathering Rules For Character Conversion Transactions
The Department of Finance has recently issued a long awaited News Release and Backgrounder announcing changes to the grandfathering rules for "character conversion transactions.
Canada
24 Jul 2013
20
Character Conversion Transactions - Grandfathering Changes Announced
The Department of Finance recently issued a long awaited News Release and Backgrounder announcing changes to the grandfathering rules for "character conversion transactions".
Canada
18 Jul 2013
Links to Result pages
 
1 2  
>>Next