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Searching Content indexed under Shareholders by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
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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
2
Canada's Tax Proposals Read Like A Class-Warfare Manifesto Against Private Businesses
On July 18, the Department of Finance released a blockbuster package of proposed tax law changes aimed at private corporations and their shareholders.
Canada
6 Sep 2018
3
The US "Transition Tax" For 2017: More Sad News For Many US Citizens Residing Abroad
Transitions come in all different types, some good, some bad, and some just strange.
Canada
14 Feb 2018
4
Income Splitting: Is It Time To Re-Visit A 1966 Canadian Tax Reform Idea?
On July 18, 2017, a blockbuster package of proposed tax law changes (the "proposals") aimed at private corporations and their shareholders, was released by the Department of Finance.
Canada
10 Aug 2017
5
Alberta Investor Tax Credit Program – Even More Bad News
On January 17, 2017, I published a blog about the new Alberta Investor Tax Credit program. For those of you who read my original blog, you'll know that I was and remain very critical of the new program.
Canada
10 Feb 2017
6
Dividend Vs. Bonus: How Your Remuneration Strategy May Affect Interest Deductibility
The Federal Court of Appeal in Swirsky v. R recently upheld the Tax Court of Canada decision to disallow the deduction of interest pursuant to the Income Tax Act.
Canada
11 Mar 2014
7
Capital Dividends And Anti-Avoidance Considerations

Most accountants and lawyers who deal with Canadian private corporations know that certain amounts can be received by shareholders tax free.
Canada
23 Jan 2013
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