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Searching Content indexed under Tax Authorities by Borden Ladner Gervais LLP ordered by Published Date Descending.
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1
Mandatory Disclosure Requirement Of Nominee Agreements
As part of its initiative to protect the integrity and fairness of its tax system, the provincial 2019-2020 budget put an emphasis on the disclosure requirement of nominee agreements.
Canada
13 Aug 2019
2
Les comptes bancaires hors province sous la loupe de Revenu Québec – une décision importante de la Cour suprême du Canada
La Cour suprême du Canada vient confirmer la décision de la Cour d'appel du Québec en faveur des autorités fiscales québécoises relativement à l'affaire 1068754 Alberta Ltd. c. Agence du revenu du Québec, dont nous avons discuté sur ce site l'an dernier.
Canada
19 Jul 2019
3
Out-Of-Province Bank Accounts Are No Longer Immune From Scrutiny By Quebec Tax Authorities, Says The Supreme Court Of Canada
In the recent decision in 1068754 Alberta Ltd. v. Agence du revenu du Québec, the Supreme Court of Canada confirmed a Quebec Court of Appeal decision permitting Quebec's tax authorities to require the production of bank records of the Calgary branch of a financial institution doing business in Quebec.
Canada
19 Jul 2019
4
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
5
Manitoba Drops RST Rate To 7%
On March 7, 2019, the Progressive Conservative government of Manitoba announced that Manitoba's Retail Sales Tax (RST) rate will be reduced by one percentage point from eight per cent to seven percent
Canada
1 May 2019
6
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
7
Tax Court Of Canada — Experts' Panel And "Hot Tubbing"
The Tax Court of Canada recently released Practice Note No. 22 entitled "Experts' Panel (Hot Tubbing)" (Protocol).
Canada
3 Apr 2019
8
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
9
Multiple Wills
​For almost two decades, Ontarians have been using "multiple wills" to minimize the amount of tax ("Estate Administration Tax", or "EAT") their estates pay for obtaining a probated will.
Canada
6 Feb 2019
10
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
11
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
12
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
13
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 CRA to compel corporate disclosure of confidential reports analyzing the tax positions of a company.
Canada
20 Nov 2018
14
Supreme Court Of Canada Slams The Door On CRA Challenge To Common Interest Privilege
Iggillis Holdings Inc. and Ian Gillis v. Minister of National Revenue, 2018 FCA 51
Canada
31 Oct 2018
15
CRA Reviews Application Of "Advantage Rules" To Investment Management Fees - October 2018 Update
The Canada Revenue Agency (CRA) published a Folio on the advantage rules on October 1, 2018, entitled: "Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs and TFSA" (the Folio).
Canada
5 Oct 2018
16
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
17
L'ARQ voit son pouvoir étendu afin d'obtenir des institutions financières hors du Québec des informations concernant un contribuable
Les autorités fiscales détiennent plusieurs pouvoirs afin de s'assurer de la véracité et du bien-fondé des représentations du contribuable.
Canada
13 Jul 2018
18
New Land Transfer Tax Regulations Enable Quarterly Reporting Periods For Certain Trust And Partnership Unit Trades
On April 26, 2018, the Ontario Ministry of Finance (the "Ministry") released new regulations (the "Regulations") under the Land Transfer Tax Act (the "LTTA") with regards to "qualifying entities," ...
Canada
17 May 2018
19
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
20
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
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