Mondaq Canada: Tax > Income Tax
Filion Wakely Thorup Angeletti LLP
The Esports industry is experiencing a groundswell of popularity and analysts do not expect that to change anytime soon, with projections that the industry will generate $1.1 billion in revenue in 2019.
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")
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
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.
Miller Thomson LLP
On March 19, 2019, the Federal Budget proposed to change the employee stock option tax regime.
Borden Ladner Gervais LLP
This year's federal budget contained proposed amendments to the Income Tax Act (Canada) (Tax Act) that targeted the "allocation to redeemers" methodology used by certain mutual fund trusts and unit trusts (the Budget Proposals).
Spiegel Sohmer
On May 17, 2019, Finance Quebec released measures to deal with combating aggressive tax planning.
LexSage
This would allow the CRA auditor to see what changed from the draft report to the final report.
Davies Ward Phillips & Vineberg
Finally, the Supreme Court held that the ArQ did not act extraterritorially by issuing the Demand to the Calgary Branch.
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
In three recent decisions, the courts have curtailed the Canada Revenue Agency's broad interpretation of its audit powers and, in so doing, have armed taxpayers with the legal means to push back against ...
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.
Norton Rose Fulbright Canada LLP
This decision impacts corporations that have branches in different provinces regardless of where the head office is located.
Davies Ward Phillips & Vineberg
The proposed regulations generally take taxpayer-friendly positions that would apply the QFPF exemption broadly.
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.
Fasken
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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Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
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.
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.
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
Davies Ward Phillips & Vineberg
Finally, the Supreme Court held that the ArQ did not act extraterritorially by issuing the Demand to the Calgary Branch.
LexSage
This would allow the CRA auditor to see what changed from the draft report to the final report.
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada)1 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 ("PRE").
Borden Ladner Gervais LLP
This year's federal budget contained proposed amendments to the Income Tax Act (Canada) (Tax Act) that targeted the "allocation to redeemers" methodology used by certain mutual fund trusts and unit trusts (the Budget Proposals).
Gowling WLG
Effective May 17, 2019, all nominee agreements made as part of a transaction or series of transactions must be disclosed to Revenu Québec ("RQ") within 90 days of execution
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
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