Canada
Osler, Hoskin & Harcourt LLP
The Department of Finance opened two consultations on a potential patent box regime and on Canada's existing Scientific Research and Experimental Development (SR&ED)...
Crowe MacKay LLP
On February 29, 2024, Alberta Minister of Finance Nate Horner announced the 2024 Alberta Budget. The Budget aims to strengthen health care...
Crowe MacKay LLP
On February 22, 2024, Katrine Conroy, British Columbia's Finance Minister, announced the 2024 British Columbia Budget.
Rotfleisch & Samulovitch P.C.
Taxpayers may, under subsection 220(3.1) of the Income Tax Act ("Tax Act"), request relief for penalties and interest in what is referred to as a taxpayer relief application (formerly known as fairness application).
Miller Thomson LLP
Do you know the tax residency of your landlord? If not, you might want to consider verifying this information as harsh results can arise for tenants paying rent to persons who are...
Crowe MacKay LLP
When to incorporate is a question our professional clients often ask our trusted advisors. While incorporating can be very advantageous, it is not a one-size-fits-all decision.
Rotfleisch & Samulovitch P.C.
On November 21, 2023, the Government of Canada released the 2023 Fall Economic Statement, outlining Canada's next steps on international tax reform and digitalization.
Rotfleisch & Samulovitch P.C.
For the most part, in Canadian tax disputes, the Canada Revenue Agency may make factual assumptions—that is, assume the facts favouring the CRA's position without proving that those facts are true—
Rotfleisch & Samulovitch P.C.
The Canadian income tax regime offers various tax benefits to organizations operating enterprises for philanthropic purposes, rather than for profit.
Borden Ladner Gervais LLP
In Canada's Fall Economic Statement, the federal government announced a fix for tax problems related to government assistance in the form of low-or-no-interest loans. Read on to learn more...
McCarthy Tétrault LLP
In 2005, Québecor sold shares of Abitibi Consolidated Inc. ("Abitibi") to a subsidiary ("3662527"), and reacquired them shortly thereafter.
Osler, Hoskin & Harcourt LLP
The Canadian Minister of National Revenue published the first list of designated notifiable transactions under the mandatory disclosure rules on November 1, 2023. First announced in Budget 2021...
Rotfleisch & Samulovitch P.C.
Immigrants account for approximately a third of all business owners in Canada.
Crowe MacKay LLP
You're familiar with the nuances of soil pH levels, the timing of planting seasons, or the importance of proper irrigation. However, farming isn't just about the art of cultivating the land.
Rosen & Associates
The Intergenerational Business Transfer ("IBT") regulations came into effect on June 29, 2021, through Bill C-208. Before this, when parents transferred shares of their...
Miller Thomson LLP
As part of its 35th anniversary celebrations, the general anti-avoidance rule is getting some renovations.
Borden Ladner Gervais LLP
On April 7, 2022, Budget 2022: A Plan to Grow Our Economy and Make Life More Affordable (Budget 2022) was released, announcing changes under the Income Tax Act (ITA)'s rules for Canadian-owned foreign
McMillan LLP
In the latest episode of our Stay Ahead podcast series, Shari Munk-Manel, McMillan's Montréal Office Management Partner, sits down with Partners Enda Wong – Mergers & Acquisitions...
Blake, Cassels & Graydon LLP
On August 4, 2023, the Department of Finance (Finance) released a significant package of draft legislative proposals and related explanatory notes (August 4 Proposals).
TMF Group BV
Para muchas compañías estadounidenses, Canadá puede parecer otro mercado nacional, con una cultura, un idioma y un entorno empresarial muy similares.