Mondaq Canada: Tax
MNP
The ‘new and improved’ B.C. Provincial Sales Tax has been in effect for almost a year now.
MNP
Every year the federal government awards approximately $4 billion to Canadian companies making Scientific Research & Experimental Development claims.
Bennett Jones LLP
The decision in Graymar Equipment v Canada is an important reminder of the limited nature of the equitable remedy of rectification in tax avoidance cases.
MNP
The U.S. State Department estimates that approximately 7.2 million U.S. citizens live abroad, plus an indeterminate number of green card holders.
Miller Thomson LLP
As a non-resident engaging in activities in Canada, it is important to understand whether your activities will result in income tax being levied.
Miller Thomson LLP
The Supreme Court of Canada has granted leave in Guindon v. R., an appeal involving the question of whether tax civil penalties are criminal in nature.
Dentons LLP
As expected, the U.S. Internal Revenue Service has provided some guidance on the U.S. tax treatment of Bitcoin.
Moodys Gartner Tax Law LLP
Earlier, we discussed when an incorporated contractor could be considered to be carrying on a personal services business and the adverse tax consequences.
MNP
In my blog titled ‘Using an Estate Freeze to Transition Your Business’, I considered a transition of a company to the next generation.
MNP
The OECD released a discussion draft for comment on Action 13, the transfer pricing documentation prong of the Base Erosion and Profit Shifting project.
Davis LLP
Although loans between shareholders and their companies might be common, a recent Tax Court of Canada case shows that they can have hidden tax costs.
Aird & Berlis LLP
When determining whether a distribution of property should be made, the tax consequences not only for the taxpayer, but also for its legal representatives, must be considered.
Dentons LLP
The mineral exploration tax credit has been extended for a further one-year period.
Minden Gross LLP
Another year, another budget. Sometimes I feel like I should not be surprised by what the Canadian government has in mind. Other years, I feel like a truck has side-swiped me out of nowhere.
Osler, Hoskin & Harcourt LLP
In July 2013, the Organisation for Economic Co-operation and Development released its Action Plan on Base Erosion and Profit Shifting.
Gowling Lafleur Henderson LLP
It is common for an individual to be resident in more than one country at a given time (i.e., to be a "dual resident").
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?
Dentons LLP
The Supreme Court of Canada has granted leave to appeal in Guindon v. The Queen.
Minden Gross LLP
Matthew Getzler's article "Tax Planning and Insurance" was published in Giving Advice, a publication from the Professional Advisory Committee (PAC) of the Jewish Foundation of Greater Toronto.
Osler, Hoskin & Harcourt LLP
In July 2013, the Organisation for Economic Co-operation and Development released its Action Plan on Base Erosion and Profit Shifting.
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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.
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.
Minden Gross LLP
We all know the cardinal rule relating to RRSP withdrawals before maturity: DON’T DO IT!
Crowe Soberman LLP
Form T1135 is the "Foreign Income Verification Statement," which must be filed on an annual basis by taxpayers (including partnerships) who own "specified foreign property" and such property has a cost of over $100,000 at any time during the year.
Crowe Soberman LLP
Residency: A fundamental element of the Canadian income tax system.
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.
Moodys Gartner Tax Law LLP
A discussion on what Canadians should consider before using US LLCs as a vehicle to any US investments.
Minden Gross LLP
Matthew Getzler's article "Tax Planning and Insurance" was published in Giving Advice, a publication from the Professional Advisory Committee (PAC) of the Jewish Foundation of Greater Toronto.
Borden Ladner Gervais LLP
For taxation years ending after June 30, 2013, Canadian resident taxpayers who are required to report their specified foreign property holdings to the Canada Revenue Agency must use a revised version of Form T1135.
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