Mondaq Canada: Tax > Capital Gains Tax
Fogler, Rubinoff LLP
Many trustees do not follow the legalities surrounding family trusts in corporate transactions. On a share sale transaction, the trustees (often one or both of the patriarch or matriarch....
O'Sullivan Estate Lawyers LLP
(May 8, 2019, 9:50 AM EDT) -- With increased mobility of people and their assets, more and more estates have a multijurisdictional dimension.
Torys LLP
As part of the Tax Cuts and Jobs Act (Sections 1400Z-1 and 14-00Z2 of the Internal Revenue Code), new capital gains exemptions were created for taxpayers that make investments in approximately 8,700 "opportunity zones" throughout the United States
Moodys Gartner Tax Law LLP
As tax practitioners, a good chunk of our careers are spent keeping up-to-date on changes in tax law. Changes can arise from legislative amendments, case law that helps to interpret complex
Dentons
The Heffel Gallery Limited v. Canada (Attorney General), 2018 FC 605 decision (Heffel), rendered by the Federal Court in June 2018 was a historical art law decision that divided the art community
Barrett Tax Law
Most people don't think twice before transferring assets between family members. Why would they? People deposit money into each other's accounts. They put each other's names on their properties in order to get mortgages.
Barrett Tax Law
I don't understand the implications of adding my adult child as a joint tenant on my home. I know that there can be capital gains tax implications but don't really understand how it works. – A Money123 reader
O'Sullivan Estate Lawyers LLP
When a deceased person has cross-border connections to the United States (U.S.) and Ontario or any province or territory in Canada, many issues can arise which can complicate the administration of their estate.
McKercher LLP
The purpose of this blog post is to provide a high-level review of the key items coming out of both the Federal Budget (released on March 19, 2019)
Osler, Hoskin & Harcourt LLP
Canada signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] ― also known as the Multilateral Instrument or MLI
Dentons
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Bennett Jones LLP
Tax-efficient holding structures commonly used by multinational enterprises and private equity firms investing in the Canadian resource sector could soon become subject to anti-treaty shopping measures.
Field LLP
As was expected, the 2019 Federal Budget is one for an election year. Meaning, while the Government provided a few handouts and various credits, there is little to offend anyone – at least from a tax perspective.
Minden Gross LLP
If there is one thing I hate more than the end of the holiday season, it's the pressure to come up with some new year's resolution.
Rotfleisch & Samulovitch P.C.
Back in the summer of 2018, the Canada Revenue Agency ("CRA") promised to expose those who evade tax by using cryptocurrencies such as Bitcoin, Litecoin, Ethereum, Dash, Zcash, and Ripple.
McLennan Ross LLP
Doing both tax planning and tax dispute resolution for small and medium sized corporations I have had the opportunity to see clients through all stages of their interactions ...
Torys LLP
Last week, Bill Morneau tabled the Liberal government's fourth budget, the last before the federal election slated for the fall.
Minden Gross LLP
If there is one thing I hate more than the end of the holiday sea- son, it's the pressure to come up with some new year's resolution.
Crowe MacKay LLP
Employee stock options can receive preferential tax treatment.
Crowe MacKay LLP
Canadian-controlled private corporations or associated groups of such corporations, are entitled to an enhanced federal tax credit based on up to $3,000,000 of current SR&ED expenditures incurred in a taxation year.
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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.
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.
Moodys Gartner Tax Law LLP
As tax practitioners, a good chunk of our careers are spent keeping up-to-date on changes in tax law. Changes can arise from legislative amendments, case law that helps to interpret complex
Fogler, Rubinoff LLP
Many trustees do not follow the legalities surrounding family trusts in corporate transactions. On a share sale transaction, the trustees (often one or both of the patriarch or matriarch....
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
Barrett Tax Law
I don't understand the implications of adding my adult child as a joint tenant on my home. I know that there can be capital gains tax implications but don't really understand how it works. – A Money123 reader
Barrett Tax Law
Most people don't think twice before transferring assets between family members. Why would they? People deposit money into each other's accounts. They put each other's names on their properties in order to get mortgages.
O'Sullivan Estate Lawyers LLP
When a deceased person has cross-border connections to the United States (U.S.) and Ontario or any province or territory in Canada, many issues can arise which can complicate the administration of their estate.
McKercher LLP
The purpose of this blog post is to provide a high-level review of the key items coming out of both the Federal Budget (released on March 19, 2019)
Torys LLP
As part of the Tax Cuts and Jobs Act (Sections 1400Z-1 and 14-00Z2 of the Internal Revenue Code), new capital gains exemptions were created for taxpayers that make investments in approximately 8,700 "opportunity zones" throughout the United States
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