Mondaq Canada: Tax
Minden Gross LLP
The lead-up to the March 22, 2017 Federal Budget ("Budget") was filled with fear and trepidation that the Trudeau Liberal Government ("Government")...
Fogler, Rubinoff LLP
The long-standing administrative policy of the CRA was not to require an individual to report the disposition of a principal residence if there was no capital gain remaining after applying the PRE.
Lawson Lundell LLP
In a judgment delivered March 30, 2017, the Federal Court of Appeal ("FCA") in Minister of National Revenue v. BP Canada Energy Company, 2017 FCA 61, unanimously upheld an appeal by BP (in dismissing the federal court judge's compliance order requiring BP to disclose its uncertain tax positions and underlying analysis contained in its tax accrual working papers ("TAWPs") pursuant to the Minister's inspection powers in subsection 231.1(1) of the Income Tax Act (the "ITA").
Rotfleisch & Samulovitch P.C.
GST/HST is a consumption tax. HST is collected in provinces where the Federal sales tax and provincial sales tax (PST) have been combined into a single value added sales tax.
Crowe Soberman LLP
I READ THAT the Canada Revenue Agency has changed the reporting rules when it comes to someone selling a principal residence. Can I still use the exemption if I sell my cottage?
Osler, Hoskin & Harcourt LLP
Saskatchewan's government released its budget (the Budget) on March 23, 2017
Bennett Jones LLP
The Federal Court of Appeal has limited the Canada Revenue Agency's (CRA) access to tax accrual working papers that reveal a taxpayer's uncertain tax positions.
Moodys Gartner Tax Law LLP
You can't say Justin Trudeau didn't warn us. He made it very clear during his campaign to become Prime Minister that he planned to introduce legislation that would be damaging to the Western Canadian oil and gas industry.
Gowling WLG
To what extent are a multinational enterprise's intra-group contracts respected for transfer pricing purposes?
Rotfleisch & Samulovitch P.C.
Rectification is a remedy that can be sought when a legal document fails to reflect the intent of the parties to that document.
Gowling WLG
As of January 1, 2017, there are new land transfer tax ("LTT") tax rates applicable to the purchase of land (residential and commercial) in Ontario.
Rotfleisch & Samulovitch P.C.
Fraudsters are again impersonating CRA collections officers and calling Canadians in attempts to steal money from them.
Moodys Gartner Tax Law LLP
This short blog highlights what went wrong, and the court's indifference to the taxpayer's predicament.
Devry Smith Frank LLP
As noted in an earlier blog post, we discussed the joint CBC / Toronto Star investigation and subsequent release of the Panama Papers.
Miller Thomson LLP
The Investing in a Diversified Alberta Economy Act is part of the Alberta Jobs Plan, and its objectives are to boost investment in Alberta's small and medium-sized businesses, drive innovation, diversify the economy and create new jobs.
Grant Thornton
Determining how—and how much—to pay yourself is a difficult decision for any private business owner.
TaxChambers LLP
Sunita Doobay of TaxChambers LLP discusses the use of a Canadian LP to shield a non-resident's assets in her latest article for Canadian Tax Highlights.
Crowe Soberman LLP
The CRA has developed a list of factors it uses to determine if a non-resident corporation is carrying on business in Canada.
Gowling WLG
In brief, the FCA held that the CRA's audit powers do not authorize general and unrestricted access to a corporation's tax accrual working papers.
Stikeman Elliott LLP
Within the publication are various commentaries that cross-reference the U.S. Foreign Account Tax Compliance Act contained in Part XVIII of the Act in the implementation of CRS.
Latest Video
Most Popular Recent Articles
Moodys Gartner Tax Law LLP
You can't say Justin Trudeau didn't warn us. He made it very clear during his campaign to become Prime Minister that he planned to introduce legislation that would be damaging to the Western Canadian oil and gas industry.
Rotfleisch & Samulovitch P.C.
Rectification is a remedy that can be sought when a legal document fails to reflect the intent of the parties to that document.
Davies Ward Phillips & Vineberg
The Liberal government's second budget (Budget 2017) comes during a period of exceptional global political and economic uncertainty.
Minden Gross LLP
On October 3, 2016, the Department of Finance introduced significant changes to the principal residence exemption ("PRE") rules in order to "improve tax fairness by closing loopholes...
Crowe Soberman LLP
Our annual Tax Tips can assist you in your tax planning presenting some quick ideas and strategies for you to employ.
Minden Gross LLP
High net worth families often use family trusts for estate and succession planning. But because they are deemed to have sold all of their assets on each 21st anniversary, family trusts in effect have a tax life span of only 21 years.
Minden Gross LLP
For most small business owners with a Dec. 31 year-end there are only a few days left before you close the books on 2016.
Moodys Gartner Tax Law LLP
Canada and the US share many similarities including the longest international border between two countries.
Moodys Gartner Tax Law LLP
Earlier this week, we provided our summary of the 2017 federal budget released on March 22, 2017. The Budget contained a little-publicized but important tax change for how Canadian professionals...
Borden Ladner Gervais LLP
The province has seen two consecutive years of recessions as a result of the low price of oil.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with