Mondaq Canada: Tax
Alexander Holburn Beaudin + Lang LLP
On July 25, 2016, the B.C. government announced that it is implementing a new property transfer tax applicable to foreign buyers of residential properties.
Clark Wilson LLP
Earlier today, the British Columbia government announced that the property transfer tax rate payable by foreign entities on purchases of residential property in the Greater Vancouver Regional District will increase to 15%.
Collins Barrow National Incorporated
With an increasingly global farm commodity market and a lower Canadian dollar, Canadian farmers are finding it much easier to sell their products in the United States.
Rotfleisch & Samulovitch P.C.
A trust examiner conducted an HST audit of The Canadian Auto Exchange for 2013 reporting periods.
Cassels Brock
The Tax Court of Canada has decided that fees paid by a bidder to investment bankers for advice that assists the bidder in assessing whether or not a bid should be made are fully deductible.
Bennett Jones LLP
The Canada Revenue Agency has traditionally taken a hard line on expenses incurred by an acquirer or a target and has denied deductibility on the basis that these expenses are of a capital nature.
Lawson Lundell LLP
The provincial government announced earlier today, July 25, 2016, that foreign buyers of residential real estate in the Greater Vancouver Regional District (excluding Tsawwassen First Nation lands) will be subject to an additional property transfer tax of 15% of the fair market value of a foreign entity's proportionate share of property.
Moodys Gartner Tax Law LLP
On June 13, 2016, the Organisation for Economic Co-operation and Development (OECD) released its Economic Survey of Canada. There were some interesting comments and criticisms about Canada's overall economy.
Moodys Gartner Tax Law LLP
Proposed amendments to the Income Tax Act introduced in the 2016 Federal Budget will significantly alter the Small Business Deduction (SBD) scheme for taxation years that begin following March 21, 2016.
Clark Wilson LLP
Geoff White and Areet Kaila appeared on Roundhouse Radio discussing the tax benefits and breaks of giving to charities.
Davies Ward Phillips & Vineberg
Spinoffs or splitoffs are commonly sought by shareholder activists of public companies to increase shareholder value.
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency has recently been actively monitoring and tax auditing real estate transactions in British Columbia, as it has been previously doing in the GTA (Toronto area).
Collins Barrow National Incorporated
Life insurance rules have remained relatively intact since 1982, but that's about to change. Starting January 1, 2017, new income tax legislation will come into effect.
McMillan LLP
The CRA recently delivered an unwelcome message to Canadian residents that invest in the United States through partnerships constituted as "limited liability partnerships" or "limited liability limited partnerships".
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency has released information about the 2006 T1 tax return filing season.
Minden Gross LLP
In this, the fourth and final instalment of the Series, we'll examine what happens when trusts become subject to and then cease to be subject to the Section 94 Trust Rules.
Rotfleisch & Samulovitch P.C.
City of Toronto municipal taxes can be reduced or eliminated when the applicant cannot pay due to sickness or extreme poverty.
Rotfleisch & Samulovitch P.C.
Although trusts are not considered a separate legal entity like corporations, they are considered separate taxpayers for the purposes of the Canadian Income Tax Act, which allows for a variety of tax planning opportunities...
Dentons
In Gordon v Canada (Attorney General), the Federal Court granted the taxpayer's application for judicial review and reminded the CRA that it may not fetter its discretion when considering applications for interest relief.
Gowling WLG
Over the days that have followed, the position has become increasingly uncertain with upheaval in the markets, the resignation of the Prime Minister, David Cameron, and departure of many of the opposition MPs.
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Gowling WLG
Over the days that have followed, the position has become increasingly uncertain with upheaval in the markets, the resignation of the Prime Minister, David Cameron, and departure of many of the opposition MPs.
Rotfleisch & Samulovitch P.C.
Although trusts are not considered a separate legal entity like corporations, they are considered separate taxpayers for the purposes of the Canadian Income Tax Act, which allows for a variety of tax planning opportunities...
Norton Rose Fulbright Canada LLP
At the outset of any business endeavour, generating funding and determining how to compensate employees often go hand in hand.
Collins Barrow National Incorporated
Life insurance rules have remained relatively intact since 1982, but that's about to change. Starting January 1, 2017, new income tax legislation will come into effect.
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency has released information about the 2006 T1 tax return filing season.
Rotfleisch & Samulovitch P.C.
Every successful, or unsuccessful, owner of a small- or medium-sized enterprise (SME) will at some point face a call from a Canada Revenue Agency (CRA) tax auditor.
WeirFoulds LLP
On June 23, 2016, Budget Implementation Act, 2016, No. 1 received Royal Assent, which among other things, enacts a non-resident employer certificate regime that may be of interest to employers sending employees to Canada.
Rotfleisch & Samulovitch P.C.
The owner and operator of Fiscal Arbitrators, Lawrence Watts of Markham, Ontario was sentenced in the Newmarket Ontario Superior Court of Justice to six years imprisonment plus a fine of $149,129.
McLennan Ross LLP
In many cases, on January 1, 2017, it will no longer be worth the administrative costs associated with having 2 PCs.
Davies Ward Phillips & Vineberg
The Federal Court of Appeal has held in the Kruger Inc. v. Canada decision published yesterday, that Kruger Inc. was entitled to use the mark-to-market method in computing its income for federal income tax purposes.
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