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Aird & Berlis LLP
On July 27, 2020, as part of Canada's continued response to the COVID-19 pandemic, Bill C‑20 received Royal Assent and came into effect, enacting the Time Limits ...
Gardiner Roberts LLP
In this blog we will explain how you may be able to benefit from a 1% prescribed-rate loan to split income with certain family members who are taxed at a lower marginal rate.
Minden Gross LLP
So far, 2020 has been quite a downer – not just emotionally, but also economically. So it was only a matter of time before the Canada Revenue Agency (CRA)
Crowe Soberman LLP
For non-resident e-commerce suppliers
Miller Thomson LLP
Do you have your eye on a villa in Tuscany or a ski chalet in Vermont? Or do you already head south to your beach house or condo in Florida to escape the Canadian winters?
McMillan LLP
On July 10, 2020, the Department of Finance (Canada) proposed changes to Canada's flow-through share regime in response to the impact of the COVID-19 pandemic on junior mining exploration...
Crowe Soberman LLP
On July 27, 2020, the Canada Revenue Agency ("CRA") announced their intention to extend the payment deadline and apply relief to interest on existing debt...
Borden Ladner Gervais LLP
The Ontario Court of Appeal in Rivers v. Waterloo Regional Police Services Board has upheld the Superior Court of Justice's determination...
MLT Aikins LLP
The amendments in Bill No. 211 became law on July 3, 2020, but actually state that they have retroactive effect to January 1, 2020. The changes add a number of new definitions and concepts to the legislation.
On July 17, 2020, the Canadian Government released draft legislative proposals (the "Amendments" or "Bill C-20") to amend section 125.7 and other provisions of the Income Tax Act (Canada) (the "ITA")
McCarthy Tétrault LLP
For the last several months, the global economy has been, and at the time of writing remains, disrupted by the rapid spread of the COVID-19 pandemic.
McCarthy Tétrault LLP
Depuis plusieurs mois déjà, l'économie mondiale a été, et demeure encore au moment d'écrire ces lignes, grandement perturbée en raison de la propagation à une vitesse fulgurante de la COVID-19.
Davies Ward Phillips & Vineberg
The U.S. Treasury Department and the IRS have released final regulations (2020 Final Regulations) allowing certain domestic shareholders of a "controlled foreign corporation" (CFC)...
Minden Gross LLP
Recently, I published a short note on LinkedIn with a list of some recessionary planning tools and strategies that advisors may wish to consider using to assist their clients in these difficult times.
Thompson Dorfman Sweatman LLP
The value of a non-competition agreement in the context of a business acquisition can be significant to a purchaser.
Rotfleisch & Samulovitch P.C.
The Income Tax Act grants the CRA the power to investigate criminal tax evasion as well as non-criminal tax issues of Canadian taxpayers.
Rotfleisch & Samulovitch P.C.
The taxpayers, Ross Morrison and Dieter Eisbrenner, participated in a chartable donation tax sheltering arrangement.
Rotfleisch & Samulovitch P.C.
Subsection 15(1) of the Income Tax Act renders shareholder benefits taxable. A shareholder benefit arises where a shareholder receives a benefit from a corporation that is not part of a bona fide transaction ...
Rotfleisch & Samulovitch P.C.
During a post-fight interview in June 2020, Ultimate Fighting Championship (UFC) welterweight contender "Platinum" Mike Perry voiced his frustration about grappling with international tax rules.
Rotfleisch & Samulovitch P.C.
Canada's federal Income Tax Act contains anti-avoidance provisions that are designed to protect the collection of taxes by the Minister of National Revenue (the "Minister").
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