Mondaq Canada: Tax
Dentons (Canada)
The taxpayer was a director of a corporation in the marble and granite industry which failed to remit nearly $300,000 of source deductions related to remuneration paid to employees.
Stikeman Elliott LLP
In a decision rendered last July 14th,1 the Court of Québec established the impact of commercial terms like "free on board" (F.O.B.) (North America).
Bennett Jones LLP
On October 21, 2014, the British Columbia government introduced Bill 6, the Liquefied Natural Gas Income Tax Act.
Norton Rose Fulbright Canada LLP
On October 21, 2014, the province of British Columbia introduced legislation for the taxation of income from liquefied natural gas activities in BC.
Borden Ladner Gervais LLP
Steve Suarez of BLG's Tax Group provides an in-depth analysis of the October 20th version of the back-to-back loan proposals originally announced in the 2014 federal budget.
Crowe Soberman LLP
Did you know that the U.S. Department of Homeland Security is now tracking your entrance to and exit from the U.S. by land, sea, and air?
Collins Barrow National Cooperative Inc.
Canada Revenue Agency auditors continue to aggressively challenge GST/HST registrants with the documentary requirements under subsection 169(4) of the Excise Tax Act.
Collins Barrow National Cooperative Inc.
The Harmonized Sales Tax (HST) was introduced in Ontario on July 1, 2010, bringing about changes for many businesses.
Dentons (Canada)
The highly-anticipated appeal to the Supreme Court of Canada in Guindon v The Queen has been scheduled for hearing on December 5, 2014.
Davis LLP
The BC Government tabled Bill 6, the Liquefied Natural Gas Income Tax Act, on October 2, 2014.
Osler, Hoskin & Harcourt LLP
Under the US-Canada Income Tax Treaty, U.S. taxpayers who participate in Canadian registered retirement plans are not required to pay tax on the annual income and investment gains on their accounts.
Osler, Hoskin & Harcourt LLP
In the 2014 provincial budget, the B.C. government announced its intention to introduce income tax legislation later in the year applicable to the LNG industry.
Borden Ladner Gervais LLP
A portfolio investment fund is defined by referring to the definition of "portfolio investment entity" in the SIFT rules in the Tax Act, with certain modifications.
Dentons (Canada)
Donors and charities would be prudent to monitor these developments and obtain professional advice where necessary.
Alexander Holburn Beaudin + Lang LLP
In Neville v National Foundation for Christian Leadership, the British Columbia Court of Appeal considered whether a failed tax receipt constitutes unjust enrichment.
AUM Law
The Foreign Account Tax Compliance Act is a complex reporting and withholding regime enacted by the U.S. government in March, 2010.
Dentons (Canada)
The small business deduction is a tax-preference provided to certain privately-held Canadian corporations, and only in respect of certain types of income.
MNP
When we first met Miss Take a couple of years ago, she had made the unfortunate error of borrowing to acquire a new principal residence.
MNP
The United States taxes not just individuals living in the United States, but also U.S. citizens and residents living abroad.
Dentons (Canada)
In Re 0741508 BC Ltd and 0768723 BC Ltd , the British Columbia Supreme Court considered whether rescission should be granted in respect of two real estate transactions.
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Moodys Gartner Tax Law LLP
Virtually all Canadian snowbirds know they must keep track of how many days they are in the US and outside of Canada because "bad" tax and non-tax surprises await those who are in or out of either country too long.
Moodys Gartner Tax Law LLP
Why would a country with a seven to ten year wait list to acquire citizenship have so many citizens headed for the exit?
Minden Gross LLP
We all know the cardinal rule relating to RRSP withdrawals before maturity: DON’T DO IT!
Davies Ward Phillips & Vineberg
Form W-8BEN-E is a critical component of foreign entity compliance with the Foreign Account Taxpayer Compliance Act.
McMillan LLP
Budget 2014 proposes a number of changes to the taxation of trusts and estates under the Income Tax Act (Canada) (the "Tax Act") that will have a significant impact on tax planning.
MNP
Over the past six years, the United States has become increasingly concerned that Americans are stashing money offshore, essentially evading U.S. tax.
Moodys Gartner Tax Law LLP
Revenue Procedure 2014-55 purports to make US tax filing easier for US citizens or residents who own Canadian Registered Retirement Savings Plans.
AUM Law
The Foreign Account Tax Compliance Act is a complex reporting and withholding regime enacted by the U.S. government in March, 2010.
Minden Gross LLP
My previous article was about how to properly claim your principal residence exemption on the sale of your home, and some of the rules you have to keep in mind.
Gowling Lafleur Henderson LLP
Taxpayers often ask why the CRA commenced an audit or whether taking a particular step might target them for a future audit.
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