Mondaq Canada: Tax
Minden Gross LLP
If your spouse earns less income or no income at all, then the desire to share everything you own with them may also include sharing your taxable income so you can use up their graduated tax rates.
Spiegel Sohmer
When a person owes money to the tax authorities, it could be dangerous for them to try to subtract their major assets
Crowe Soberman LLP
There are no immediate tax implications for Canadian employees when the options are granted or when the options vest.
Crowe Soberman LLP
On May 27, 2019, the Department of Finance issued draft legislation and explanatory notes relating to the Excise Tax Act that would add a "virtual payment instrument" to the definition of a financial instrument for GST/HST purposes.
Crowe Soberman LLP
We've all felt it—that sense of impending doom when we check our mailbox and find a letter from the Canada Revenue Agency (CRA) questioning an item in our tax return.
Cox & Palmer
New Brunswick's Small Business Investor Tax Credit Act (the "Act") was created to help New Brunswick businesses attract investors and encourage New Brunswick residents to invest in local businesses.
Torkin Manes LLP
Both of these scenarios aim to avoid unnecessary litigation.
Stikeman Elliott LLP
La Cour canadienne de l'impôt a récemment rejeté l'appel d'une grande banque canadienne, statuant qu'elle n'était pas éligible à un remboursement de la TPS/TVH payée par erreur en lien avec
Rotfleisch & Samulovitch P.C.
If none of the factors are conclusive which is a very rare situation, you must ask the competent authority of each country to make a decision.
Rotfleisch & Samulovitch P.C.
Generally, when a taxpayer dies, his or her TFSA ceases to exist.
Rotfleisch & Samulovitch P.C.
Lawrence Franklin Glazer recently had his Action against the CRA dismissed on a summary judgement.
Blake, Cassels & Graydon LLP
As mentioned in the March 21, 2019, Quebec budget, the Province of Quebec has bolstered the disclosure requirement of nominee agreements (Measure).
Cox & Palmer
MacDonald v MacVicar, 2018 NSSC 272 provides judicial guidance on s. 113BA(1) of the Insurance Act, RSNS 1989, c 231, holding that future loss of income damages for plaintiffs injured in motor vehicle accidents...
Crowe Soberman LLP
Four bounces off the rim… and in! A thundering slam dunk over the presumptive NBA MVP. Nailing two free throws in the final 0.9 seconds—sealing the first ever NBA Championship for the Toronto Raptors.
Crowe Soberman LLP
The Manitoba government announced in its 2019 budget that its PST rate will be decreased from 8% to 7%, effective July 1, 2019.
Gardiner Roberts LLP
Over the last two years, as tax rates in jurisdictions like the United States have fallen, Canada's personal and corporate tax rates continue to be calcified at the high end, internationally.
Bennett Jones LLP
On May 29, 2019, Darcy Moch, Greg Johnson and Jared Mackey of Bennett Jones participated on a witness panel before the Standing Senate Committee
Fogler, Rubinoff LLP
Many trustees do not follow the legalities surrounding family trusts in corporate transactions. On a share sale transaction, the trustees (often one or both of the patriarch or matriarch....
Gowling WLG
This presentation was originally presented at the STEP Canada 21st National Conference in 2019.
Stikeman Elliott LLP
The Tax Court of Canada recently dismissed a large Canadian bank's appeal, ruling that it is not eligible to claim a rebate for GST/HST ...
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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...
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
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.
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").
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
Rotfleisch & Samulovitch P.C.
Canadian employers that pay salaries, wages, or most other types of remuneration to an employee are required to withhold or deduct from each wage payment made to the employee.
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.
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