Mondaq Canada: Tax
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.
McCarthy Tétrault LLP
Canada and the UK signed the fourth protocol amending the Convention between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland.
McCarthy Tétrault LLP
The 2014 federal budget included measures intended to eliminate the use of back-to-back loans to avoid the thin capitalization rules and/or withholding tax on interest paid to non-arm’s length non-residents.
McCarthy Tétrault LLP
Canada and other members of the OECD and the G-20 are engaged in a project to address "base erosion and profit shifting" strategies used by multinational enterprises.
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.
Gowling Lafleur Henderson LLP
On June 10, 2014, the Tax Court of Canada delivered its most recent decision on transfer pricing, one which involved a Barbados structure.
Gowling Lafleur Henderson LLP
The growth in international business has led to more Canadian companies transacting across borders with related parties, making transfer pricing an important focus of the CRA.
Gowling Lafleur Henderson LLP
The Tax Court of Canada allowed a director’s liability appeal to eliminate a personal liability totaling over $477,000 by assiduously applying basic tax litigation principles.
Dentons (Canada)
We have recently become aware of fake emails purporting to emanate from the CRA and informing the recipient that he/she has received an Interac email money transfer.
Bennett Jones LLP
A recent Federal Court of Appeal (FCA) case illustrates how contentious transfer pricing disputes can be – even one a taxpayer believed had been resolved!
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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?
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.
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.
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.
Morrison Brown Sosnovitch
There are a number of tax benefits offered to Canadian-controlled Private Corporations ("CCPCs") and their owners.
Miller Thomson LLP
When a Canadian resident makes a payment to a non-resident, the Canadian payor is required to withhold 25% in certain circumstances.
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