Mondaq Canada: Tax > Capital Gains Tax
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
Dentons
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Bennett Jones LLP
Tax-efficient holding structures commonly used by multinational enterprises and private equity firms investing in the Canadian resource sector could soon become subject to anti-treaty shopping measures.
Field LLP
As was expected, the 2019 Federal Budget is one for an election year. Meaning, while the Government provided a few handouts and various credits, there is little to offend anyone – at least from a tax perspective.
Minden Gross LLP
If there is one thing I hate more than the end of the holiday season, it's the pressure to come up with some new year's resolution.
Rotfleisch & Samulovitch P.C.
Back in the summer of 2018, the Canada Revenue Agency ("CRA") promised to expose those who evade tax by using cryptocurrencies such as Bitcoin, Litecoin, Ethereum, Dash, Zcash, and Ripple.
McLennan Ross LLP
Doing both tax planning and tax dispute resolution for small and medium sized corporations I have had the opportunity to see clients through all stages of their interactions ...
Torys LLP
Last week, Bill Morneau tabled the Liberal government's fourth budget, the last before the federal election slated for the fall.
Minden Gross LLP
If there is one thing I hate more than the end of the holiday sea- son, it's the pressure to come up with some new year's resolution.
Crowe MacKay LLP
Employee stock options can receive preferential tax treatment.
Crowe MacKay LLP
Canadian-controlled private corporations or associated groups of such corporations, are entitled to an enhanced federal tax credit based on up to $3,000,000 of current SR&ED expenditures incurred in a taxation year.
Crowe MacKay LLP
Canada provides a participation exemption (exempt surplus) on repatriation of earnings from foreign affiliates.
Crowe MacKay LLP
Finance Minister Bill Morneau's message with Budget 2019 is that, thanks to the Federal Government's investments over the past three years, things are going well — especially for the middle class.
Crowe MacKay LLP
On March 19, 2019, Finance Minister Bill Morneau tabled the 2019 Federal Budget.
Blake, Cassels & Graydon LLP
On March 19, 2019, the Minister of Finance introduced Canada's 2019 federal budget (2019 Budget).
Borden Ladner Gervais LLP
The Honourable William Morneau, Minister of Finance, tabled the 2019 Federal Budget (Budget 2019) for the Government of Canada (the Government) on March 19, 2019 (Budget Day).
McCarthy Tétrault LLP
Le 19 mars 2019 (jour du budget), le ministre des Finances, Bill Morneau, a déposé à la Chambre des communes le quatrième budget du gouvernement libéral, intitulé Investir dans la classe moyenne (le budget de 2019).
McCarthy Tétrault LLP
On March 19, 2019 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's fourth budget
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
Wildeboer Dellelce LLP
Budget 2019 highlights that most of the stock option deduction is being utilized by executives earning over $200,000.
Latest Video
Most Popular Recent Articles
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
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
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
Dentons
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
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
Rotfleisch & Samulovitch P.C.
Back in the summer of 2018, the Canada Revenue Agency ("CRA") promised to expose those who evade tax by using cryptocurrencies such as Bitcoin, Litecoin, Ethereum, Dash, Zcash, and Ripple.
McLennan Ross LLP
A recent tax change that has gotten a lot of attention is the tax on split income, or "TOSI". Through design or inadvertently, many trusts will be affected by these rules.
Crowe MacKay LLP
Employee stock options can receive preferential tax treatment.
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with