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Rotfleisch & Samulovitch P.C.
John Tavares, NHL all-star and Captain of the Toronto Maple Leafs, is used to making headlines. Since signing with the Leafs in 2018, Tavares led the Leafs to their first second-round playoff appearance in nearly two decades...
Rotfleisch & Samulovitch P.C.
A retiring allowance is a payment made by an employer to an employee when their employment is terminated. This payment is typically based on the employee's length of service and their position within the organization.
Miller Thomson LLP
Connaissez-vous la résidence fiscale de votre locateur? Si ce n'est pas le cas, vous devriez envisager de vérifier cette information, puisque les locataires payant un loyer à des personnes...
Bennett Jones LLP
In 3792391 Canada Inc. v The King, 2023 TCC 37, the Tax Court found a tenant taxpayer to be liable for failure to withhold taxes on rental payments made to their non-resident landlord, despite the taxpayer being unaware that ...
Blake, Cassels & Graydon LLP
On November 28, 2023, the Department of Finance (Finance) tabled a Notice of Ways and Means Motion to implement the Fall Economic Statement Implementation Act, 2023...
Torys LLP
With increased secondary market dealmaking, buyers and sellers of private equity funds should watch out for a U.S. withholding tax that has additional...
Osler, Hoskin & Harcourt LLP
The Fall Economic Statement Implementation Act, 2023 includes a variety of tax measures that were introduced in Parliament on November 30, 2023, as Bill C-59.
Rotfleisch & Samulovitch P.C.
Purchasing a home is a significant milestone in one's life, often requiring substantial financial planning and saving.
Rotfleisch & Samulovitch P.C.
For Canadian taxpayers looking to setup a small business the issue of taxes can be daunting. This article seeks to provide some of the basic concepts and issues to help guide new businesses to stay compliant with their Canadian tax obligations.
Cassels
The "notifiable transaction" rules were first announced in the 2021 Federal Budget, requiring reporting of certain transactions identified by the Minister of National Revenue (Minister)...
Blake, Cassels & Graydon LLP
On November 1, 2023, the Canada Revenue Agency (CRA) released a list of transactions that have been designated as the first "notifiable transactions" under the new mandatory...
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.
A registered charity in Canada is exempt from tax on taxable income if it meets the definition of a charity under section 149.1(1) of the Income Tax Act (the "Act").
Rotfleisch & Samulovitch P.C.
On June 27, 2023, IRCC launches Canada's first-ever Tech Talent Strategy, announcing aggressive attractions measures, including allowing H-1B visa holders in the United States to apply for a 3-year Canadian work permit...
Rotfleisch & Samulovitch P.C.
Canada has been welcoming historical number of immigrants for the past few years. Statistics Canada reported that over 145,000 immigrants arrived in Canada during the first three months of the year...
McCarthy Tétrault LLP
Non-Canadian investors that invest in Canadian real estate assets generally structure such investments either through (1) a blocked structure where the investor in the Canadian real estate is a Canadian resident corporation...
Aird & Berlis LLP
The Canada Revenue Agency ("CRA") has been steadily increasing the intensity of audits targeting cross-border investment and business activity.
MLT Aikins LLP
Payments to non-residents for services rendered in Canada can have major tax implications for both the payor and the service provider. In particular, payors and service providers should be aware of Regulation 105...
Worldwide
Blake, Cassels & Graydon LLP
Although the Canadian and U.S. legal systems largely share a common heritage, there are some important differences to note when securitizing Canadian assets on a crossborder basis.
Aird & Berlis LLP
A significant portion of Canadian M&A transactions that Aird & Berlis LLP advises on are cross-border in nature, with a meaningful number of those transactions...
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