Mondaq Canada: Tax
Dentons (Canada)
Under subsection 152(1.1) of the Income Tax Act, a taxpayer may apply for a determination of losses for a tax year.
Collins Barrow National Incorporated
Many Canadian taxpayers spend most of their lives working hard to accumulate sufficient savings to permit them to live a comfortable lifestyle during their retirement years.
Minden Gross LLP
The tax-filing deadline is April 30. So you still have time to take advantage of a variety of lesser-known credits, deductions, and transfers that the Canada Revenue Agency doesn’t exactly advertise with ringing bells and flashing lights.
TaxChambers LLP
The issue at the heart of the decision was whether the CRA could renege on a long-standing agreement it had with GM that allowed it to use a simplified method to compute standby charge and operating expense benefits of its employees.
Stikeman Elliott LLP
On March 2, 2015, the Federal Court of Appeal (the "FCA"), in the decision Skechers USA Canada Inc. v. President of the Canada Border Services Agency, upheld the judgment...
Dentons (Canada)
The CRA Charities Directorate has in recent years been actively updating and promoting the dissemination of its charity information.
Gowling Lafleur Henderson LLP
The modified back-to-back loan measures proposed in the 2014 Budget were enacted on Dec. 17, 2014.
Collins Barrow National Incorporated
Canadian-controlled private corporations earning business income can enjoy significant tax advantages.
Miller Thomson LLP
Canada’s tax system is a self-reporting system in which taxpayers are responsible for accurately assessing and reporting their tax liabilities.
Dentons (Canada)
The CRA has appointed a new Taxpayers’ Ombudsman, the second since the position was created in 2008.
Fuller Landau
Further to the author’s comments, the U.S. estate tax return must be filed if a Canadian dies with American assets worth more than $60,000.
Minden Gross LLP
Snowbirds who decide to buy U.S. real estate may run into a host of cross-border tax traps, problems, and pitfalls.
Crowe Soberman LLP
We don't teach enough American history in school, we don't have ESPN on our televisions, and our taxes make it crippling for anyone to play here.
Borden Ladner Gervais LLP
On April 2, 2015, the CRA released Income Tax Folio S3-F8-C1 Principal-business Corporations in the Resource Industries, which replaces and cancels former Interpretation Bulletin IT-400, Exploration and Development Expenses – Meaning of Principal-Business Corporation.
Fuller Landau
Learn how to use every tax break at your disposal to maximize your return this year.
Minden Gross LLP
Many Canadian Snowbirds who have become fed up with Canada’s long, hard winters have purchased winter homes in Southern U.S. states.
Osler, Hoskin & Harcourt LLP
On April 3, 2015, as part of its Action Plan on Base Erosion and Profit Shifting (BEPS), the OECD released a discussion draft entitled "BEPS Action 3: Strengthening CFC Rules" (the Draft) for comments.
Moodys Gartner Tax Law LLP
By now, most of us know that the ruling Conservatives announced they will release the Federal Budget (calling it Economic Action Plan 2015 – the "Budget") on April 21, 2015.
Norton Rose Fulbright Canada LLP
On March 26, 2015, Quebec's minister of finance, Mr. Carlos J. Leitão, tabled his government's second budget (Budget 2015-2016), which contains several tax measures for businesses.
Collins Barrow National Incorporated
U.S. persons with a financial interest in or signature authority over financial accounts maintained outside of the U.S. must fill out a FinCEN Form 114...
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Moodys Gartner Tax Law LLP
Budget announcements from the Government of Alberta for the last number of years have generally been humdrum events.
Moodys Gartner Tax Law LLP
With the Canadian dollar weakening and the price of US real estate rising, many Canadians who have previously purchased US real estate may now be tempted to sell.
Fuller Landau
In the past few months, you may have heard how a U.S. citizen is subject to U.S. income tax on their worldwide income and must file U.S. income tax and foreign disclosure forms, regardless of where they actually live.
Fuller Landau
There are potential income tax benefits of having a family trust as a part of your corporate structure, as it could mean tens — if not hundreds — of thousands of extra dollars in your pocket… legally.
Miller Thomson LLP
Canadian practitioners frequently use trusts to execute tax, personal succession, and business succession planning strategies for their clients.
Moodys Gartner Tax Law LLP
By now, most of us know that the ruling Conservatives announced they will release the Federal Budget (calling it Economic Action Plan 2015 – the "Budget") on April 21, 2015.
Miller Thomson LLP
The goods and services tax is a value-added tax charged on most supplies made in Canada of goods, services, real property and intangible property.
Minden Gross LLP
Many Canadian Snowbirds who have become fed up with Canada’s long, hard winters have purchased winter homes in Southern U.S. states.
Moodys Gartner Tax Law LLP
Since 2012, US citizens living in Canada (and elsewhere outside the US) have had two options to address income tax non-compliance issues.
Davies Ward Phillips & Vineberg
Form W-8BEN-E is a critical component of foreign entity compliance with the Foreign Account Taxpayer Compliance Act.
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