Mondaq Canada: Tax
Osler, Hoskin & Harcourt LLP
On December 20, 2018, the U.S. Department of the Treasury (the Treasury Department) released proposed regulations under new Section 267A of the U.S. Internal Revenue Code
Rotfleisch & Samulovitch P.C.
Should you or your business face these tax penalties it is imperative to preserve your professional reputation.
Rotfleisch & Samulovitch P.C.
The tax penalties levied under this section are called gross negligence penalties.
Rotfleisch & Samulovitch P.C.
Generally, Canadian tax residents pay tax on worldwide sources of income. By contrast, non-residents of Canada are only liable to pay tax on income or gains from Canadian sources.
Rotfleisch & Samulovitch P.C.
For individuals or corporations that are not tax residents in Canada, certain payments that they receive from Canadian sources are subject to withholding taxes.
Rotfleisch & Samulovitch P.C.
Under section 160 of Canada's Income Tax Act, one who receives property from a tax debtor may inherit derivative tax liability—that is, the tax liability of the transferor.
Rotfleisch & Samulovitch P.C.
If you're a criminal they will catch you, as the saying goes, they even managed to catch Al Capone on tax evasion.
Stikeman Elliott LLP
Dans son arrêt du 8 novembre 2018, la Cour suprême du Canada a infirmé la décision de la Cour d'appel fédérale (Callidus Capital Corporation c. Canada, 2018 CSC 47).
Rotfleisch & Samulovitch P.C.
Generally, employees are limited in deducting the expenses they incur in earning their employment income.
Gardiner Roberts LLP
This case involved a landmark transfer pricing dispute in which the Canada Revenue Agency (the "CRA") reassessed the taxpayer for additional income of CAD$483,431,713 for the years 2003-2006 ...
Moodys Gartner Tax Law LLP
Providing such people with false hope is disappointing.
Crowe MacKay LLP
Welcome to our 2018 tax planning issue; a guide dedicated to helping you get the most out of your tax returns.
Miller Thomson LLP
It has been just over a year since the federal Department of Finance ("Finance") released revised draft amendments to the tax on split income ("TOSI") rules in section 120.4 of the Income Tax Act
Fogler, Rubinoff LLP
In CRA Technical Interpretation 2016-0647621E5, June 3, 2016, "Part IV Income Tax - Dividend Paid to a Corporate Trust Beneficiary", the CRA held that Part IV tax would apply on an allocation of dividends...
Osler, Hoskin & Harcourt LLP
The two most significant Canadian cross-border tax developments in 2018 relate to transfer pricing and tax treaties.
Moodys Gartner Tax Law LLP
I really can't stay (but baby there's high tax rates outside).
Collins Barrow National Incorporated
The recent ruling of the Supreme Court of the United States in South Dakota v. Wayfair, Inc., while receiving little coverage here in Canada, may have a substantial impact on how Canadian companies do business ...
Osler, Hoskin & Harcourt LLP
From the moment of its enactment on December 22, 2017, the U.S. tax reform legislation commonly referred to as the "Tax Cuts and Jobs Act" (the "TCJA") signalled a seismic shift in U.S. tax policy.
Crowe Soberman LLP
If you are a supplier located outside Canada, new QST registration requirements may apply effective January 1, 2019.
Borden Ladner Gervais LLP
In April 2018, Mr. Cheema filed an application to the Supreme Court of Canada for leave to appeal.
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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...
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.
Rotfleisch & Samulovitch P.C.
A key concept in Canadian tax law is the idea of tax integration.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Rotfleisch & Samulovitch P.C.
If you're a criminal they will catch you, as the saying goes, they even managed to catch Al Capone on tax evasion.
Gowling WLG
British Columbia's NDP government (the "Government") will soon introduce measures aimed at cracking down on real estate tax evasion as part of the housing strategy set out in its Homes...
Minden Gross LLP
Many key tax-saving strategies need to be set up and implemented well before Dec. 31 if you want to benefit from them in the current year.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Miller Thomson LLP
It has been just over a year since the federal Department of Finance ("Finance") released revised draft amendments to the tax on split income ("TOSI") rules in section 120.4 of the Income Tax Act
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