Mondaq Canada: Tax
Moodys Gartner Tax Law LLP
We needed to catch our breath before we could write about the Tax Cuts and Jobs Act of 2017-2018 (interchangeably, "TCJA" or "Act"), the massive tax reform bill that President Trump signed into law...
Borden Ladner Gervais LLP
This bulletin focuses on the tax implications related to employees traveling between the United States and Canada.
Moodys Gartner Tax Law LLP
By now most Canadians are aware that the 2017 U.S. tax reform bill increased the estate tax basic exclusion amount under IRC 2010(c)(3) from US $5m (US $5.49m for 2017) to US $10m ...
BCF Business Law
On June 15, 2017, the National Assembly of Québec adopted An Act mainly to recognize that municipalities are local governments and to increase their autonomy and power.
McLennan Ross LLP
The previous two years have seen a larger number of tax changes than at any other time in recent memory.
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency has a wide variety of powers at its disposal to collect tax amounts owing from taxpayers with unpaid tax assessments.
Gowling WLG
This article updates developments relating to the Multilateral Convention to implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) ...
Borden Ladner Gervais LLP
On December 15, 2017, the Canada Revenue Agency ("CRA") released two highly-anticipated policy statements outlining several changes to its Voluntary Disclosures Program (the "VDP").
Moodys Gartner Tax Law LLP
After a flurry of submissions—more than 21,000—to the Department of Finance regarding the July 18, 2017 private corporation tax proposals, the minister of finance made a number of announcements between October 16 and 20.
Davies Ward Phillips & Vineberg
The year 2017 was eventful from both Canadian and U.S. tax perspectives. In Canada, the Liberal government introduced new rules on income splitting and released controversial proposals on the taxation...
Borden Ladner Gervais LLP
On December 15, 2017, the Canada Revenue Agency ("CRA") released two highly-anticipated policy statements outlining several changes to its Voluntary Disclosures Program (the "VDP").
TaxChambers LLP
The release of the revised rules while scaled back still present many challenges to taxpayers.
Fasken
This Tax Bulletin was initially published on December 22nd, 2017, on Fasken.com, under the title "Introduction of Exemptions From the Payment of Transfer Duties on the Transfer of an Immovable Involving a Partnership".
Rotfleisch & Samulovitch P.C.
A taxpayer's interaction with the Canada Revenue Agency (the "CRA") can give rise to a variety of emotions and results: some good, some bad, and some very bad.
Collins Barrow National Incorporated
On Dec. 13, 2017, Finance Canada released Amendments to the Income Tax Act and Regulations and Explanatory Notes, simplifying measures to restrict income sprinkling.
Osler, Hoskin & Harcourt LLP
Now that U.S. tax reform has been enacted into law, we are at the beginning of a major reset in how U.S.-Canadian cross-border tax planning will be done.
Rotfleisch & Samulovitch P.C.
There has been a whirlwind of activity with respect to tax legislation during the Honourable Bill Morneau's stint as Canada's Minister of Finance.
Collins Barrow National Incorporated
If you sell property, you are required to report the sale in your tax return. However, if the property you sell is your principal residence, the gain you realize on the sale is not taxable ...
Miller Thomson LLP
Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept...
Cassels Brock
Canada, along with 67 other jurisdictions, were the original signatories to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "MLI").
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Rotfleisch & Samulovitch P.C.
At bottom, the bitcoin system is a system of digital currency. In particular, a bitcoin functions as a digital asset, serving as a medium of exchange.
TaxChambers LLP
As part of its push to uncover unreported income, the Canada Revenue Agency ("CRA") has successfully obtained a requirement for information from the Federal Court of Canada to require PayPal...
Borden Ladner Gervais LLP
Our annual thought leadership report is now available to download.
Crowe Soberman LLP
A 75-day consultation period followed (in the peak of summer) and practitioners rushed to submit their comments to the Department of Finance expressing their concerns regarding the proposals.
Rotfleisch & Samulovitch P.C.
The Department of Finance Canada has released their proposed changes aiming to close perceived income tax loopholes relating to the use of private corporations.
Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
McLennan Ross LLP
Proposed tax changes affecting private corporations will significantly reduce the tax advantages of owning shares of corporations in family trusts.
Crowe Soberman LLP
Operating with no central authority or bank, Bitcoin is one of many digital currencies (also knowns as cryptocurrencies) rising in popularity, which makes the related income tax rules even more pertinent than ever.
Rotfleisch & Samulovitch P.C.
Charitable donations serve to improve the quality of life for many Canadians. But donating to charity can also serve to reduce your overall tax burden.
Moodys Gartner Tax Law LLP
The media frenzy and uproar over the July 18, 2017 tax proposals that had been routine throughout the summer and early fall has quieted down significantly ever since Minister Morneau's "Santa Claus" ...
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