Mondaq Canada: Tax
McMillan LLP
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada) on December 14, 2017, saw a marked tightening of the mechanisms that allow a taxpayer to qualify for, and make use of, the principal residence exemption.
Borden Ladner Gervais LLP
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.
Miller Thomson LLP
On March 19, 2019, the Federal Budget proposed to change the employee stock option tax regime.
Crowe Soberman LLP
Canadian GST/HST is not supposed to be a business cost to foreign airlines that are simply landing or departing from Canada as part of an international flight.
Spiegel Sohmer
On May 17, 2019, Finance Quebec released measures to deal with combating aggressive tax planning.
Rotfleisch & Samulovitch P.C.
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
This would allow the CRA auditor to see what changed from the draft report to the final report.
Davies Ward Phillips & Vineberg
Canada is expected to notify the OECD within the next few months that it has ratified the MLI.
Gowling WLG
As Celine Dion once sang, taxes are as inevitable as rain.
Rotfleisch & Samulovitch P.C.
The plaintiffs, Allan Jay Gordon, James A. Deacur and Associates Ltd. [and James Allan Deacur sought damages from the government of Canada alleging that the Canada Revenue Agency conducted tortious act in its criminal investigation.
Rotfleisch & Samulovitch P.C.
Taxation of inter-corporate dividends has been expanded by amendments to Subsection 55(2) of the Income Tax Act first proposed in the 2015 Federal Budget.
Davies Ward Phillips & Vineberg
The federal government has released much anticipated draft legislation proposing changes to the rules relating to the taxation of stock options.
Davies Ward Phillips & Vineberg
Québec's Ministry of Finance (Finances Québec) recently published Information Bulletin 2019-5 (Bulletin) setting out new and significantly expanded measures to combat aggressive tax planning.
Gowling WLG
Since 2012, there have been unprecedented developments in Canada and globally in the area of international tax. The sheer volume and complexity
Gowling WLG
The British Columbia Supreme Court ("BCSC") decision in Collins Family Trust v Canada (Attorney General)[1] ("Collins") grants at least a temporary reprieve for the equitable
Davies Ward Phillips & Vineberg
Finally, the FCA examined the legislative history of the provision.
Davies Ward Phillips & Vineberg
Budget 2019 is the last federal budget of the current Liberal government before the upcoming federal election in October 2019.
In February and March of 2019, the OECD organized a public consultation process, releasing a consultation document on February 13, 2019, inviting public comments up until March 6, 2019, and holding a conference where industry...
Davies Ward Phillips & Vineberg
The effective date of the new rules is generally 60 days after the proposed regulations are finalized, although certain aspects of the new rules may be relied upon immediately.
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Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Siskinds LLP
On May 22, 2019 the Alberta government tabled the Carbon Tax Repeal Act to immediately repeal the existing carbon levy. The repeal of the Carbon Tax Repeal Act is under the provisions of Bill 1
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
Rotfleisch & Samulovitch P.C.
In Canada (National Revenue) v Atlas Tube Canada ULC, the Federal Court held that Canada Revenue Agency could compel a private corporation to disclose its draft tax due diligence report during the course of an ongoing audit.
Rotfleisch & Samulovitch P.C.
This article looks at the tax dispute between the Canada Revenue Agency and Uber Canada Inc. Afterwards, we provide GST/HST tax tips based on the lessons we might draw from the outcome of this dispute.
Rotfleisch & Samulovitch P.C.
When a taxpayer carries on a commercial activity it inevitably incurs the additional expense of GST/HST payable on its supplies.
Barrett Tax Law
If you are or your client is one of the many thousands of people who have purchased a new condo unit for the purpose of renting it out and if you or they have signed a leaseback agreement with a builder or another company, you should be aware of the potential pitfalls.
Goodmans LLP
On July 25, the Honourable Rod Phillips, Minister of Environment, Conservation and Parks (the "Minister"), introduced Bill 4: Cap and Trade Cancellation Act, 2018, (the "Proposed Act").
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