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Searching Content indexed under Corporate and Company Law by Moodys Gartner Tax Law LLP ordered by Published Date Descending.
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New Canadian Beneficial Ownership Reporting Requirements Affecting Certain Corporations May Soon Become Law
The Canadian federal government recently introduced Bill C-86, Budget Implementation Act, 2018, No. 2 (Bill C-86) (the "Bill").
Canada
5 Dec 2018
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
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
4
CRA Confirms US LLLPs And LLPs Are Indeed Corporations
At the International Fiscal Association conference held in Montréal on May 26, 2016, the CRA orally announced its conclusion that US LLLPs and US LLPs would be classified as corporations for Canadian tax purposes.
Canada
1 Jun 2016
5
United States Limited Liability Limited Partnerships – Are You Ready For The Canada Revenue Agency's New Hybrid Creation?
Canadians who thought they had invested in a partnership when they invested in a US Limited Liability Limited Partnership may be surprised in the coming weeks to find they actually own a "hybrid entity".
Canada
26 Apr 2016
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