Mondaq Canada: Tax
McKercher LLP
The purpose of this blog post is to provide a high-level review of the key items coming out of both the Federal Budget (released on March 19, 2019)
O'Sullivan Estate Lawyers LLP
It is important to consider tax reporting duties and disclosure requirements of executors and trustees.
Rotfleisch & Samulovitch P.C.
Canadian employers that pay salaries, wages, or most other types of remuneration to an employee are required to withhold or deduct from each wage payment made to the employee.
Gowling WLG
MNR v Cameco Corporation, 2019 FCA 67 ("Cameco") was an unsuccessful appeal by the Crown of a failed compliance order application in the Federal Court ("FC").
Spiegel Sohmer
The importance of respecting the various time limits imposed on taxpayers in exercising their right to contest cannot be overstated.
On April 23, 2019, the CRA launched public consultations to find out how it can change and what improvements it can make.
Non-resident companies doing business in Canada who have registered for Canadian sales taxes often ask us to provide a chart setting out Canada's sales tax rates.
Minden Gross LLP
Tax Topics: Part 2 - Shareholders Agreements, The Act, And The Non-Specialist Advisor - The Impact Of Control
Blue J Legal
As a result, it is essential that exempt taxpayers are able to anticipate the potential tax consequences of trade or business activities.
TaxChambers LLP
The complex and archaic nature of the GST/HST rules result in unpleasant results for the Canadian economy.
Dickinson Wright PLLC
New legislation proposed in the 2019 Federal Budget would limit the extent to which employees will be entitled to favourable Canadian income tax treatment on certain stock options.
Spiegel Sohmer
In Jencal Holdings Ltd. v. The Queen, the TCC applied the deemed association rule in subsection 256(2.1) to force the corporations involved to share the $500,000 business limit because tax reduction was held to be...
Rotfleisch & Samulovitch P.C.
To date, the Canada Revenue Agency treats Bitcoin—and crypto-currencies in general—as a commodity for tax purposes.
Minden Gross LLP
For some of us, the rush to get the annual tax return filed on time can sometimes result in sloppy mistakes.
Osler, Hoskin & Harcourt LLP
Canada signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] ― also known as the Multilateral Instrument or MLI
Norton Rose Fulbright Canada LLP
What we often don't do, however, is consider the GST/HST implications
Minden Gross LLP
Last month I discussed the dead-lines for your tax returns, whichwould depend mostly onwhether you carry on a business.
O'Sullivan Estate Lawyers LLP
With increased mobility of people and their assets, increasingly estates have a multijurisdictional dimension.
Thompson Dorfman Sweatman LLP
The purpose of this article is to review select tax issues under the Income Tax Act (Canada) (the "ITA") and the Excise Tax Act (Canada) (the "ETA") related to the purchase and sale of commercial
Stikeman Elliott LLP
Chaque convention d'achat d'actions prévoit des dispositions conçues pour répartir le risque fiscal entre l'acheteur et le vendeur.
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Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Rotfleisch & Samulovitch P.C.
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
Goodmans LLP
On July 25, the Honourable Rod Phillips, Minister of Environment, Conservation and Parks (the "Minister"), introduced Bill 4: Cap and Trade Cancellation Act, 2018, (the "Proposed Act").
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Aird & Berlis LLP
Extend the foreign affiliate dumping rules so as to also apply to any corporation resident in Canada that is controlled by a non-resident individual or non-resident trust or any group of non-arm's
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