Mondaq Canada: Tax > Income Tax
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.
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.
Norton Rose Fulbright Canada LLP
ITA regulation 102 requires employers to withhold tax on remuneration paid to non-resident employees who are employed in Canada.
O'Sullivan Estate Lawyers LLP
Life insurance and registered savings, such as RRSPs, RRIFs, private pensions and TFSAs can form an income tax efficient part of an estate plan and can be structured to allow for estate administration tax and ...
Minden Gross LLP
For some of us, the rush to get the annual tax return filed on time can sometimes result in sloppy mistakes.
Blue J Legal
Each prediction is also accompanied by a confidence level expressed as a percentage.
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.
Goldman Sloan Nash & Haber LLP
The Canada Revenue Agency ("CRA") audits taxpayers to ensure compliance with the Income Tax Act ("Act"). In completing an audit, the CRA has broad powers to request documents and information;
Stikeman Elliott LLP
Chaque convention d'achat d'actions prévoit des dispositions conçues pour répartir le risque fiscal entre l'acheteur et le vendeur.
Cox & Palmer
On January 17, 2019, NSFTB announced changes to the Province's Equity Tax Credit program, a popular tax credit program that has been in place since 1994 and utilized by many Nova Scotia companies and investors...
Field LLP
Canadian private companies have seen much newsworthy tax reform in recent years. One change is in the area of income sprinkling. Another major change in tax law is the rules on investment income
Osler, Hoskin & Harcourt LLP
The Canadian federal budget (Budget 2019) tabled on March 19, 2019 (Budget Day) contains important tax changes relevant to participants in the stock lending market
Burnet, Duckworth & Palmer LLP
The Tax Court of Canada has ruled in favour of Deans Knight in its dispute with the Minister of National Revenue, finding that "recapitalization and restart" transactions do not offend the general anti-avoidance rule.
Borden Ladner Gervais LLP
From a cash flow perspective, many corporations in need of liquidities cannot afford to wait until the end of the fiscal year to receive payment of refundable tax credits.
Houser Henry & Syron LLP
Establish a business in Ontario? Purchase a manufacturing plant or lease office space? Hire employees? Decide on the type of business entity to operate as? Acquire a local business?
Dentons
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Osler, Hoskin & Harcourt LLP
The Canada Revenue Agency (CRA) has increasingly requested oral interviews during audits, particularly in transfer pricing audits. In Minister of National Revenue v. Cameco Corporation,
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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.
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
TaxChambers LLP
The SNC-Lavalin affair has dominated the Canadian news media for two months without complete revelation of what really happened.
Norton Rose Fulbright Canada LLP
What we often don't do, however, is consider the GST/HST implications
TaxChambers LLP
An expense is generally deductible for tax purposes if the taxpayer incurs it for the purposes of gaining or producing income.
Stikeman Elliott LLP
New annual cap of $200,000 on options granted by large, mature companies that will be eligible for the 50% tax deduction
Houser Henry & Syron LLP
Establish a business in Ontario? Purchase a manufacturing plant or lease office space? Hire employees? Decide on the type of business entity to operate as? Acquire a local business?
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