Mondaq Canada: Tax
Crowe MacKay LLP
The federal small business reduction will remain at 17.5 per cent for 2016 and subsequent taxation years, which provides for a federal small business tax rate of 10.5 per cent, down from 11.0 per cent in 2015.
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency confirmed in a roundtable discussion in January 2016 that professional fees related to the defence of a Canadian taxpayer's filing positions...
Rotfleisch & Samulovitch P.C.
CRA tax investigators are monitoring Auto Trader magazine, Craigslist, Kijjiji and similar on line sources as part of their announced crackdown on the underground economy.
Norton Rose Fulbright Canada LLP
Canada has been an active participant in the base erosion and profit shifting project, a project of the Organisation for Economic Co-operation and Development...
Borden Ladner Gervais LLP
Most are not impacted and read them out of curiosity. However, for some Canadian residents, there may be cause for concern, but also, a solution.
WeirFoulds LLP
Canadian residents are generally required to annually file a special information return for any year that they held, at any time in that year, "specified foreign property" that had a cost exceeding $100,000.
Rotfleisch & Samulovitch P.C.
The database can be searched by country and when a hit is found it displays related records including other corporations and in some cases individual names.
Torys LLP
Although overshadowed by the January death of David Bowie, which was featured in Tax Notes, more relevant for advisers and tax wonks is the death of the Eagles' Glenn Frey eight days later.
TMF Group
Changes in taxes on insurance premiums have been announced in the 2016 Newfoundland and Labrador Budget.
Bennett Jones LLP
Generally, transfer pricing studies rely on OECD tax principles; economists apply these principles with a focus on income tax outcomes.
Grant Thornton
The 2016-17 New Brunswick budget announced an increase in the HST rate from 13% to 15%, effective July 1, 2016. Transitional rules have recently been released to outline how this increase will apply to a number of specific situations.
Minden Gross LLP
The second instalment of the Series will begin the arduous task of providing a high-level review of the Section 94 NRT Rules, including providing some context as to just how expansive these rules are.
Minden Gross LLP
Back in 2014 I wrote an article reviewing the significant impact on business owners of potential changes to the taxation of Eligible Capital Property that had been floated in the 2014 Federal Budget.
Minden Gross LLP
Most homeowners in Canada know that when they sell their principal residence, any resulting gain will not be subject to tax in Canada.
Grant Thornton
After cancelling a 2% HST rate increase that was supposed to come into effect on January 1, 2016, the 2016-17 Newfoundland and Labrador provincial budget has again announced an increase in the HST rate...
Rotfleisch & Samulovitch P.C.
"Burden of Proof" is a legal term used to assign evidentiary responsibilities to parties in litigation. The party that carries the burden of proof must produce evidence to meet a threshold or "standard" in order to prove their claim.
Rotfleisch & Samulovitch P.C.
The Canada federal prosecution service, which prosecutes tax evasion cases in court has released statistics on the number of tax evasion prosecutions brought to court.
Cassels Brock
Issuers of foreign-denominated convertible debt should consider the tax and corporate consequences of issuing these securities in light of this case.
Dentons
British Columbia Finance Minister Michael de Jong released a statement this morning regarding proposed changes to BC's film, television and digital media tax credit programs.
Grant Thornton
The new Liberal government's first budget included a number of cross-border measures impacting transfer pricing documentation, the arm's length principle for transfer pricing...
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Minden Gross LLP
Most homeowners in Canada know that when they sell their principal residence, any resulting gain will not be subject to tax in Canada.
Moodys Gartner Tax Law LLP
Canadians who thought they had invested in a partnership when they invested in a US Limited Liability Limited Partnership may be surprised in the coming weeks to find they actually own a "hybrid entity".
Rotfleisch & Samulovitch P.C.
When a taxpayer is assessed or reassessed in the normal course, a tax debt to the Canadian tax department is legally created if there are taxes owing as a result.
Collins Barrow National Incorporated
Entrepreneurs work hard at building their enterprise – but most of them want to eventually reap the rewards by selling all or part of their business.
Blake, Cassels & Graydon LLP
The Hague District Court reversed the interim and final awards of an arbitral tribunal in three proceedings against the Russian Federation by shareholders of Yukos Oil Company.
Rotfleisch & Samulovitch P.C.
The income tax planning for the structure of a stock option plan requires the income tax law and corporate law expertise that our experienced Vancouver tax lawyers bring to all client tax issues.
McMillan LLP
The bail-in regime aims to protect Canadians in the event of big bank failure.
Borden Ladner Gervais LLP
Most are not impacted and read them out of curiosity. However, for some Canadian residents, there may be cause for concern, but also, a solution.
McCarthy Tétrault LLP
A number of mining-related (and largely taxpayer-friendly) amendments were introduced by the Québec Government as part of its 2016-2017 Budget.
Minden Gross LLP
Back in 2014 I wrote an article reviewing the significant impact on business owners of potential changes to the taxation of Eligible Capital Property that had been floated in the 2014 Federal Budget.
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