Mondaq Canada: Tax
Dentons (Canada)
A new judge has been appointed to the Tax Court of Canada.
MNP
The Organization for Economic Cooperation and Development (OECD) released an implementation package on June 8, 2015 for its country-by-country reporting template...
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.
Dentons (Canada)
The Ontario Court of Appeal has dismissed the Crown's appeal in Fairmont Hotels Inc. v. A.G. (Canada) (2015 ONCA 441).
Collins Barrow National Incorporated
Crowdfunding is defined by Wikipedia as "the practice of funding a project or venture by raising many small amounts of money from a large number of people, typically via the Internet."
Collins Barrow National Incorporated
Planning for retirement? Take control of your financial future. Most Canadians over 65 are eligible to receive an Old Age Security (OAS) pension. But there's a catch.
Dentons (Canada)
In Kruger Incorporated v. The Queen (2015 TCC 119), the Tax Court held that the taxpayer could not value its foreign exchange options contracts on a mark-to-market basis, with the result that certain losses were not deductible by the taxpayer in a year.
Dentons (Canada)
In BP Canada Energy Company v. Minister of National Revenue (2015 FC 714), the Minister brought an application pursuant to subsection 231.7(1) of the Income Tax Act (Canada) (the "Act") before the Federal Court of Canada.
Minden Gross LLP
Although there are different ways to implement Alberta Trust structures, in general, the intention of using an Alberta Trust will be to have the income of the trust taxed in Alberta at low Alberta tax rates...
Miller Thomson LLP
Section 7 of the Charter provides that: "everyone has the right to life, liberty and security of the person and the right not to be deprived thereof except in accordance with the principles of fundamental justice".
Miller Thomson LLP
Between 2005 and 2007, the Appellant expanded the Building to approximately 30,000 sq. ft. in order to add additional room for storage, food preparation, shopping, and a kitchen.
Stikeman Elliott LLP
Although we have yet to see how the CBSA would actually handle the attestations in practice, these additional clarifications certainly represent some big steps toward a happy ending to the "iPod tax" saga.
Miller Thomson LLP
Interest deductibility pursuant to paragraph 20(1)(c) of the Income Tax Act1(the "Act") is a dynamic and evolving area of the law.
Miller Thomson LLP
In 2009, the federal government introduced the tax-free savings account ("TFSA") program as a means of promoting investment in the Canadian economy and assisting Canadians in saving for the future.
Miller Thomson LLP
A taxpayer's interaction with the Canada Revenue Agency (the "CRA") can give rise to two distinct legal proceedings.
Davies Ward Phillips & Vineberg
On May 20, 2015, the U.S. Treasury Department released proposed changes to the U.S. model tax treaty, which has not been updated since 2006.
Moodys Gartner Tax Law LLP
At the Canada Revenue Agency ("CRA") Roundtable session during the International Fiscal Association Conference on May 28, 2015, the CRA was once again asked to comment on the issue of foreign entity classification.
Collins Barrow National Incorporated
Are you one of the many Canadians who have inadvertently overcontributed to their Registered Retirement Savings Plans?
Dentons (Canada)
Mac's, an Ontario corporation, was a wholly-owned subsidiary of Couche-Tard Inc. ("CTI"). In April 2005, Mac's borrowed $185 million from Sidel Corporation, a related Delaware corporation.
Minden Gross LLP
Every so often, the Canada Revenue Agency targets certain tax structures for special attention, so I thought a refresher on the do's and don'ts of administering family trusts might be in order.
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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?
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
Anyone with a will that creates a spousal trust, therefore, is strongly advised to review it, and the reasons for it, to make sure that it does not create new, unanticipated and unintended implications.
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.
Minden Gross LLP
Family trusts can be a highly effective tax-planning tool. But you have to be sure to dot your i's and cross your t's to avoid the unwanted attention of the Canada Revenue Agency, as I spelled out in a previous article.
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.
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.
Miller Thomson LLP
In 2009, the federal government introduced the tax-free savings account ("TFSA") program as a means of promoting investment in the Canadian economy and assisting Canadians in saving for the future.
Collins Barrow National Incorporated
Planning for retirement? Take control of your financial future. Most Canadians over 65 are eligible to receive an Old Age Security (OAS) pension. But there's a catch.
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