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Field LLP
For taxation years beginning in 2023, bare trusts are required to file a T3 Trust Income Tax and Information Return. The return requires detailed information...
Rosen & Associates
Navigating the intricate realm of taxes can be intimidating for young adults and students in Canada. However, comprehending tax obligations...
Osler, Hoskin & Harcourt LLP
The Canadian federal government introduced new rules for trust reporting that apply to taxation years ending after December 30, 2023, with significant potential penalties for failure to comply.
Miller Thomson LLP
Le contexte socio-économique actuel au Québec a évidemment comme effet d'affaiblir les contribuables. Les coûts augmentent dans pratiquement toutes les domaines...
MLT Aikins LLP
British Columbia recently announced that it intends to pass provincial legislation that imposes a home flipping tax (the "Tax") in an effort to increase and support the province's housing supply...
Rotfleisch & Samulovitch P.C.
House flipping, or property flipping, generally involves the purchase, renovation, and disposition of a residential property within a relatively short period of time.
Dale & Lessmann LLP
The Canada Revenue Agency (CRA) has implemented significant changes to trust reporting rules for taxation years ending after December 30, 2023.
Rotfleisch & Samulovitch P.C.
John Tavares, NHL all-star and Captain of the Toronto Maple Leafs, is used to making headlines. Since signing with the Leafs in 2018, Tavares led the Leafs to their first second-round playoff appearance in nearly two decades...
Lawson Lundell LLP
Retroactive changes to the Provincial Sales Tax Act (British Columbia) (the "PSTA") were announced February 22 by the BC Government in its 2024 budget.
Crowe MacKay LLP
On February 29, 2024, Alberta Minister of Finance Nate Horner announced the 2024 Alberta Budget. The Budget aims to strengthen health care...
Miller Thomson LLP
In this article, we consider the tax and other implications of registered plans upon death, including the Registered Retirement Savings Plan ("RRSP"), the Tax-Free Savings Account ("TFSA")...
Rosen & Associates
When confronted with outstanding tax liability, individuals naturally harbor concern regarding the potential consequences and measures the Canada Revenue Agency ("CRA")...
Miller Thomson LLP
Dans le présent article, nous examinons les conséquences fiscales et autres des régimes enregistrés au décès de leur titulaire, notamment le régime enregistré d'épargne-retraite...
Osler, Hoskin & Harcourt LLP
On February 21, 2024, the Canada Revenue Agency (CRA) published a revised Information Circular (Circular) on the Advance Pricing Arrangement (APA) program.
Borden Ladner Gervais LLP
Over the next decade, 76 per cent of Canadian business owners plan to exit their business which represents a potential transition of more than $2 trillion worth of business assets.
Bennett Jones LLP
When Canadian multinationals issue discounted bonds, notes and similar obligations in a foreign currency, the tax consequences of repaying the debt are governed by subsections...
Rotfleisch & Samulovitch P.C.
A retiring allowance is a payment made by an employer to an employee when their employment is terminated. This payment is typically based on the employee's length of service and their position within the organization.
Rotfleisch & Samulovitch P.C.
Subsection 220(3.1) of the Income Tax Act provides the Canada Revenue Agency with broad discretion to grant taxpayer relief within the 10-year limitation period.
Osler, Hoskin & Harcourt LLP
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released a report on Amount B (Amount B Report) that provides guidance on the simplified...
Blake, Cassels & Graydon LLP
Although the Canadian and U.S. legal systems largely share a common heritage, there are some important differences to note when securitizing Canadian assets on a crossborder basis.
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