Mondaq Canada: Tax
Stikeman Elliott LLP
In an affidavit that was filed with the Federal Court of Appeal on September 25, 2015 in support of the government's response to block a motion for injunctive relief that had been brought by the plaintiffs.
Davies Ward Phillips & Vineberg
Bitcoin is widely regarded as the world's first decentralized digital currency, or "cryptocurrency."
Grant Thornton
As the federal election draws closer, the political parties are promoting their platforms which encompass a wide range of tax related promises.
Stikeman Elliott LLP
Canada is tackling international tax evasion and aggressive tax avoidance.
Osler, Hoskin & Harcourt LLP
On October 5, 2015, the OECD released its final reports relating to the OECD/G20 base erosion and profit shifting (BEPS) initiative.
Collins Barrow National Incorporated
Are you a U.S. citizen living outside of the United States? If you haven't been filing your U.S. personal income tax and financial reporting forms, it's time to take action.
Minden Gross LLP
Those of you who happen to own shares in a private corporation, especially a family owned business should be aware of a couple common tax traps to avoid.
Minden Gross LLP
It's June and many readers of The TaxLetter may be a bit flush with cash thanks to tax refunds that have come in.
Stikeman Elliott LLP
In its decision in The Queen v. Callidus Capital Corporation, rendered on August 17, 2015, the Federal Court of Canada examined, on a retrospective basis, the Crown's absolute priority regarding proceeds remitted to secured creditors from the assets of a tax debtor that are deemed to be held in trust under section 222 of the Excise Tax Act prior to such tax debtor's bankruptcy.
Grant Thornton
As discussed in our April 2015 article Welcome changes for non-resident employees working in Canada, the 2015 federal budget proposed changes to alleviate the administrative burden relating to withholding tax regulations on non-resident employees working in Canada.
Stikeman Elliott LLP
On September 16, 2015, the Honorable Mr. Justice Martineau rendered summary judgment in the matter of Hillis and Deegan v. The Attorney General of Canada, docket T-1736-13 (2015 FC 1082).
TaxChambers LLP
The United States does not recognize an RRSP or a RRIF as a qualified pension plan, and thus there is no Code deduction for a contribution to such a plan.
Minden Gross LLP
Looking to give major gifts of property or investment assets to family members? The good news is that unlike the U.S., Canada does not have a gift tax on transfers of money or property to your family. But you're not getting off unscathed.
Minden Gross LLP
I was reading an article not too long ago about how housing prices in Toronto have increased by 9.6 per cent compared to a year ago.
Crowe Soberman LLP
Details of the controversial Ontario Retirement Pension Plan ("ORPP") were recently announced by Ontario Premier Kathleen Wynne. The proposed ORPP is intended to provide additional retirement income – beyond that of the Canadian Pension Plan ("CPP"), Old Age Security ("OAS"), and voluntary savings vehicles (i.e., RRSPs and TFSAs) – ..
McMillan LLP
If a large business fails to report PVAT ITC recapture (or to do so correctly), then CRA can impose penalties.
HazloLaw Professional Corporation
Claims for the SR&ED tax credit are denied for various reasons.
Alpert Law Firm Professional Corporation
This issue of the Legal Business Report provides current information to the clients of Alpert Law Firm on estate planning techniques for small businesses and their shareholders.
Lawson Lundell LLP
It is critical to the maintenance of solicitor-client privilege that a corporation's actions be consistent with the confidential nature of the communication.
Bull, Housser & Tupper LLP
The case dealt with a contaminated property historically used as a gas station and automobile dealership – the Victory Motors Property.
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McMillan LLP
As widely predicted, Budget 2015 proposes to reduce the amount that annuitants are required to withdraw from a Registered Retirement Income Fund ("RRIF") in 2015 and subsequent taxation years.
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?
Collins Barrow National Incorporated
On July 1, 2014, a Canada/U.S. intergovernmental agreement (IA) came into effect requiring financial institutions in Canada to begin identifying "U.S. person" account holders (for example, U.S. citizens and U.S. residents) for the purposes of disclosing specific information to the U.S. Internal Revenue Service.
Crowe Soberman LLP
We've all felt it - that sense of impending doom when we check our mailbox and find a letter from the Canada Revenue Agency questioning an item in our tax return.
Blaney McMurtry LLP
For on-going trusts created by wills, after the first 36 months, any income that is not taxed in the hands of a beneficiary will be taxed at the top tax rate, which is approximately 46 per cent in Ontario.
I've written before about American citizens giving up citizenship, and green-card holders giving up that status.
Moodys Gartner Tax Law LLP
For better or worse, on June 18, 2015, Alberta's newly elected NDP provincial government released Bill 2, which immediately received First Reading in the Legislature and passed.
Blaney McMurtry LLP
Federal Department of Finance and Canada Revenue Agency officials have acknowledged that a new tax rule for spousal trusts taking effect Jan. 1 could have negative consequences for spousal beneficiaries that were not foreseen.
Norton Rose Fulbright Canada LLP
Acquiring control of another company has several tax consequences, many of which are potentially adverse for the acquiring party. It is important to consider them early on in the acquisition process.
Shea Nerland Calnan LLP
The estates of high net-worth individuals often cross borders. They might reside in one country, with assets in that country and elsewhere, and possibly family members residing are in other countries for work, education, or lifestyle reasons.
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