Mondaq Canada: Tax
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.
AUM Law
The Foreign Account Tax Compliance Act is a complex reporting and withholding regime enacted by the U.S. government in March, 2010.
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!
Stikeman Elliott LLP
The Supreme Court of Canada dismissed a taxpayer's application for leave to appeal in the matter of Rita Congiu et autre c. Agence du revenu du Québec et autre.
Collins Barrow National Cooperative Inc.
Even though Canada does not have an inheritance tax, a significant and unexpected tax liability can be left behind by a farmer at death without proper planning and preparation.
Moodys Gartner Tax Law LLP
Complimentary seminar presented by: Moodys Gartner Tax Law and Wealthy Tortoise Financial Group.
Dentons (Canada)
Most tax rectification cases address situations in which a professional advisor has made a mistake in the planning and execution of a transaction, with an unintended tax consequence.
MNP
To address a continuing budgetary crisis despite an improving economy, many states have raised taxes and ramped up their tax enforcement and collection divisions.
MNP
The deliverable in respect of action 8 sees revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles.
Stikeman Elliott LLP
The 2013 federal budget proposed to eliminate access by high-income, export-competitive countries to Canada's General Preferential Tariff program.
Latest Video
Most Popular Recent Articles
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.
Article Search Using Filters
Related Topics
Popular Authors
Popular Contributors
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners