Mondaq Canada: Tax > Tax Authorities
Spiegel Sohmer
The importance of respecting the various time limits imposed on taxpayers in exercising their right to contest cannot be overstated.
LexSage
On April 23, 2019, the CRA launched public consultations to find out how it can change and what improvements it can make.
LexSage
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.
TaxChambers LLP
The complex and archaic nature of the GST/HST rules result in unpleasant results for the Canadian economy.
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...
Minden Gross LLP
For some of us, the rush to get the annual tax return filed on time can sometimes result in sloppy mistakes.
Spiegel Sohmer
The Canada Revenue Agency's (CRA) previous position on taxable benefits associated with the personal use of business aircraft was cancelled in 2012.
LexSage
The short answer is "yes" - that the CRA may try to obtain electronic financial records from a non-resident even when they are not given the statutory authorization to ask a non-resident company for their complete financial records ...
Aird & Berlis LLP
Canada welcomes international participants in its economy and business community. A focus of Aird & Berlis LLP is to represent international clients investing in Canada
Fasken (French)
Au Québec, annuellement, l'Agence du revenu du Québec (« L'Agence ») émet plus de 1 100 000 avis de nouvelle cotisation. De ce nombre, seulement 5 à 6 % sont émis à la suite d'une vérification fiscale.
Borden Ladner Gervais LLP
On March 7, 2019, the Progressive Conservative government of Manitoba announced that Manitoba's Retail Sales Tax (RST) rate will be reduced by one percentage point from eight per cent to seven percent
Miller Thomson LLP
On April 1, 2019, the Greenhouse Gas Pollution Pricing Act (the "Act") came into force in Manitoba, New Brunswick, Ontario and Saskatchewan, and it will come into force on July 1, 2019 for each of Nunavut and the Yukon
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.
Dentons
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
TaxChambers LLP
The next step in this saga for the Samaroos would be to seek leave of this decision to the Supreme Court of Canada.
Minden Gross LLP
And that's the just beginning. Read on for more about the intricacies of tax-filing deadlines.
Stikeman Elliott LLP
In this second installment of our periodic series related to taxes and purchase agreements, we discuss the function that tax representations and warranties serve in a share purchase agreement.
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.
Crowe Soberman LLP
This afternoon, the Minister of Finance, Hon. Vic Fedeli, delivered the 2019 Ontario Budget. Crowe Soberman's infographic presents some of the key measures in this budget.
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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").
Miller Thomson LLP
On April 1, 2019, the Greenhouse Gas Pollution Pricing Act (the "Act") came into force in Manitoba, New Brunswick, Ontario and Saskatchewan, and it will come into force on July 1, 2019 for each of Nunavut and the Yukon
TaxChambers LLP
The SNC-Lavalin affair has dominated the Canadian news media for two months without complete revelation of what really happened.
Fasken (French)
Au Québec, annuellement, l'Agence du revenu du Québec (« L'Agence ») émet plus de 1 100 000 avis de nouvelle cotisation. De ce nombre, seulement 5 à 6 % sont émis à la suite d'une vérification fiscale.
TaxChambers LLP
An expense is generally deductible for tax purposes if the taxpayer incurs it for the purposes of gaining or producing income.
Aird & Berlis LLP
Canada welcomes international participants in its economy and business community. A focus of Aird & Berlis LLP is to represent international clients investing in Canada
LexSage
The short answer is "yes" - that the CRA may try to obtain electronic financial records from a non-resident even when they are not given the statutory authorization to ask a non-resident company for their complete financial records ...
Gowling WLG
In Canada v. Atlas Tube Canada ULC, the Federal Court (FC) ordered a draft due diligence report prepared by Ernst & Young LLP (Canada) to be produced to the Canada Revenue Agency (CRA).
TaxChambers LLP
The Canada Revenue Agency (the "CRA") has launched roughly 100 audits into taxpayers named in the Paradise Papers offshore tax leak, according to documents tabled in Parliament.
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