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Searching Content indexed under Tax by Ehsan Wahidie ordered by Published Date Descending.
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Canada Ratifies The Multilateral Instrument
On June 7, 2017, Canada along with numerous other jurisdictions signed the Organisation for Economic Co-operation and Development's
Canada
6 Sep 2019
2
New Proposed Legislation to Refine Mutual Fund "Allocation to Redeemers" Methodology
Budget 2019 proposed new rules to combat tax strategies employed by certain mutual fund trusts to disproportionately allocate capital gains to redeeming
Canada
5 Aug 2019
3
Implementing A Cap On Employee Stock Option Deductions
In Budget 2019, the Government announced its intention to propose legislation that would introduce an annual cap
Canada
15 Jul 2019
4
Budget 2019: Government Seesawing On Taxation Of Stock Options
Budget 2019 announced the Government's intention to introduce an annual cap of $200,000 on employee stock
Canada
12 Jul 2019
5
Private Corporation Tax Proposals: "Striking A Balance" Or Introducing Greater Complexity?
On July 18, 2017, the Department of Finance ("Finance") introduced a number of proposed technical amendments to the Income Tax Act (Canada) (the "Tax Act") specifically targeting:
Canada
20 Oct 2017
6
The Canada Revenue Agency Proposes Draft Memorandum For Voluntary Disclosures Involving GST/HST And Other Excise Tax Matters
On June 9, 2017, the CRA confirmed that it intends to dramatically narrow the circumstances under which taxpayers may obtain relief from penalties and interest under the CRA's Voluntary Disclosures Program.
Canada
12 Jul 2017
7
Federal Government Proposes Fundamental Changes To The Voluntary Disclosures Program
On June 9, 2017, the CRA confirmed that it intends to dramatically narrow the circumstances under which taxpayers may obtain relief from penalties and interest under the CRA's Voluntary Disclosures Program.
Canada
12 Jul 2017
8
Budget 2016: Proposed GST/HST Amendments
Budget 2016 announced a number of GST/HST changes that will be of significant interest to those in the call centre industry, ..
Canada
31 Mar 2016
9
Budget 2016: GST / HST Changes Affecting Charities
Charities rely on various fundraising activities to generate revenue. Such fundraising activities may include providing property or services to induce donations.
Canada
31 Mar 2016
10
Budget 2016: Taxation Of Emissions Trading Activities Clarified
In several jurisdictions, regulated emitters are required by law to deliver "emissions allowances" to the government.
Canada
31 Mar 2016
11
Budget 2016: Expanding Tax Support For Clean Energy
Budget 2016 proposes new measures that are intended to encourage investment in technologies that help reduce emissions of greenhouse gases and air pollutants.
Canada
31 Mar 2016
12
Misrepresentation Defines The Limit Of Reassessing Beyond The Limitation Period: Inwest Investments Ltd. V. Canada, Canadian Tax Journal, (2015) Vol. 63, No. 4.
Inwest Investments Ltd.51 came before the BC Supreme Court by way of a summary trial application and is one of several recent examples of bad judgment on the part of the CRA in litigating a reassessment with faint hope of success.
Canada
5 Feb 2016
13
Central Management And Control Determines The Residency Of A Trust For Provincial Tax Purposes
Individuals and families whose tax plans include trusts should take note of the recent decision of the Supreme Court of Newfoundland and Labrador in Discovery Trust v Minister of National Revenue ("Discovery Trust").
Canada
14 Oct 2015
14
Third Party Penalties Under The Income Tax Act Survive Constitutional Challenge
On July 31, 2015 the Supreme Court of Canada ("SCC") released its much anticipated decision in the Guindon case confirming the constitutionality of the penalty regime contained in section 163.2 of the Income Tax Act...
Canada
3 Sep 2015
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