Mondaq Canada: Tax
Moodys Gartner Tax Law LLP
On June 18, 2014, the IRS announced significant changes to its current offshore voluntary disclosure programs to ease the tax compliance burden for both residents and nonresidents of the United States who are not compliant with their US tax filing obligations.
MNP
As Canadian income tax residents are taxed on their worldwide income, the Government of Canada is concerned about the underreporting of "offshore" income.
MNP
On June 20, 2014 the European Union's Council of Economic and Finance Ministers agreed to amend the EU Parent-Subsidiary Directive (PSD).
Gowling Lafleur Henderson LLP
The combined efforts of the G20 and the OECD on base erosion and profits shifting or "BEPS" has attracted considerable attention.
Bennett Jones LLP
While taxpayers have initiated a number of civil claims against the CRA, alleging everything from negligence to fraud, these claims are rarely successful.
Collins Barrow National Cooperative Inc.
The Registered Disability Savings Plan is a government initiative intended to assist eligible Canadians with disabilities in saving for their long-term financial security.
Collins Barrow National Cooperative Inc.
Officials with the Canada Border Services Agency and the U.S. Department of Homeland Security commenced a cross-border information exchange initiative.
MNP
Over the last decade the federal government has introduced legislation allowing medical doctors in Canada to incorporate.
Borden Ladner Gervais LLP
The CRA has announced that it has revised Form T1135, Foreign Income Verification Statement for the 2014 and later tax years.
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.
Bennett Jones LLP
CRA released an updated transfer pricing memorandum in March, which describes the procedural aspects of transfer pricing documentation requirements.
Goldman Sloan Nash & Haber LLP
On October 7, 2003, the Department of Finance proposed amendments to the Income Tax Act whereby all payments received in respect of restrictive covenants are taxable as income.
Dentons LLP
We have previously written about court decisions on the tax results arising from taxpayers’ (failed) investments in Ponzi schemes.
Dentons LLP
What is the result of the Crown's failure to properly plead its assumptions in the Reply? This issue was considered by the Tax Court in Health Quest Inc. v. The Queen.
Moodys Gartner Tax Law LLP
We previously reported that the Canada Revenue Agency developed transitioning rules which were welcomed relief to taxpayers.
Davies Ward Phillips & Vineberg
Form W-8BEN-E is a critical component of foreign entity compliance with the Foreign Account Taxpayer Compliance Act.
Stikeman Elliott LLP
The long awaited instructions for Form W-8BEN-E were finally posted on the IRS website on June 24, 2014.
McMillan LLP
The Canada Revenue Agency continues to deny the benefits of the reduced "branch profits" tax rate.
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.
MNP
It is more and more common for an employer to ask a U.S.-based employee to work in a foreign country.
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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?
Norton Rose Fulbright Canada LLP
The IRS announced changes to two programs established to bring taxpayers into compliance with reporting and payment obligations related to offshore assets.
Davies Ward Phillips & Vineberg
Form W-8BEN-E is a critical component of foreign entity compliance with the Foreign Account Taxpayer Compliance Act.
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.
Minden Gross LLP
We all know the cardinal rule relating to RRSP withdrawals before maturity: DON’T DO IT!
Grant Thornton
The Foreign Account Tax Compliance Act (FATCA), enacted by the US Congress in 2010, becomes operational on July 1, 2014.
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.
Davies Ward Phillips & Vineberg
The IRS has improved its programs that enable U.S. citizens living abroad to become compliant with their U.S. tax filing obligations.
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.
Moodys Gartner Tax Law LLP
A discussion on what Canadians should consider before using US LLCs as a vehicle to any US investments.
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