Mondaq Canada: Tax
Borden Ladner Gervais LLP
Goods exported or otherwise delivered to a recipient outside of Canada are typically not subject to the GST/HST and usually zero-rated.
Gowling WLG
Changes to the rules related to the Québec Sales Tax (QST) may mean that your company is now required to collect the QST on sales ...
Norton Rose Fulbright Canada LLP
The 2019 Federal Budget (Budget 2019), released on March 19, 2019 (Budget Day), was expected to provide a slew of goodies in advance of this year's election, and did not disappoint.
Gowling WLG
Les taux marginaux d'imposition les plus élevés du Canada étant décrits par certains analystes comme étant « punitivement élevés » et l'économie canadienne glissant vers un taux de croissance annualisé de seulement ...
Gowling WLG
With Canada's top marginal tax rates described by some analysts as "punitively high," and with the Canadian economy sliding to an annualized rate of growth of only 0.4 per cent in the fourth quarter, many were hoping for tax reductions in Budget 2019 that would help make Canada more competitive.
Spiegel Sohmer
The recent case of Picard v. Estate Ligotte 2019 QCCA 254 provide an illustration of what happens when a person makes a will but leaves important financial matters either unresolved or left
Davies Ward Phillips & Vineberg
Tel qu'anticipé, ces nouvelles dispositions s'appliquent à l'égard des transferts d'immeubles effectués après le 20 décembre 2017.
Osler, Hoskin & Harcourt LLP
Osler made a submission [PDF] to the OECD in response to its February 13, 2019 public consultation document on the possible solutions to the tax challenges of digitalization (the 2019 Public Consultation Document).
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.
O'Sullivan Estate Lawyers LLP
When clients and their assets become more globalized, they may face the possibility of multiple taxation on death.
Davies Ward Phillips & Vineberg
Each year at this time we offer a look back at some of the more significant income tax developments in Canada affecting domestic and international business over the past year and a look ahead ...
Davies Ward Phillips & Vineberg
In our annual Tax Review and Outlook report, we look back at significant developments in the Canadian and U.S. tax landscapes in 2018 and offer our predictions on what to expect in 2019.
Rotfleisch & Samulovitch P.C.
On February 14, 2019, the Supreme Court of Canada dismissed the taxpayer's application for leave (permission) to appeal the Federal Court of Appeal's split decision in The Queen v Cheema (2018 FCA 45).
Rotfleisch & Samulovitch P.C.
Various commercial events will result in realization of income for the purposes of the Income Tax Act. Occurrences such as the settlement of a debt for less than full repayment creates an economic windfall for those receiving the debt relief.
Thorsteinssons LLP
This is unrealistic, unfair and would generally cause harm to both tenants and landlords.
BC's, employers should become familiar with the new EHT rules so as to determine whether registration is required, and if so, whether early registration is required before May 15, 2019.
Fasken (French)
For any employer who would have owed more than $2,925 in EHT, instalment payments for 2019 will be required.
Rotfleisch & Samulovitch P.C.
When the provincial government of Ontario replaced the OHIP premiums with the Employer Health Tax, a burden was placed on employers in the province to remit a tax determined as percentage of the total remunerations paid to its employees within the province.
Crowe Soberman LLP
The 2019 tax filing season has arrived and with that comes changes and reminders which can impact your tax return. Here are four changes you should be aware of:
Spiegel Sohmer
The Superior Court has decided that attorneys do not have a monopoly over the representation of a person or company before the Administrative Tribunal of Quebec, Immovable Property Division, in respect of the contestation of property taxes.
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Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
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.
Blake, Cassels & Graydon LLP
British Columbia's Speculation and Vacancy Tax Act (Bill 45) (SVTA) recently received royal assent.
Rotfleisch & Samulovitch P.C.
On February 14, 2019, the Supreme Court of Canada dismissed the taxpayer's application for leave (permission) to appeal the Federal Court of Appeal's split decision in The Queen v Cheema (2018 FCA 45).
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").
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