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关于投机和空置税,开发商需要了解什么?
2018年11月27日,不列颠哥伦比亚省政府颁布了第45号法案,即《预算措施实施(投机和空置税)法》(以下简称"法案")。
Canada
8 Apr 2019
2
What Developers Need To Know About The Speculation And Vacancy Tax
On November 27, 2018, the British Columbia provincial government enacted Bill 45, the Budget Measures Implementation (Speculation and Vacancy Tax) Act (the "Act").
Canada
4 Apr 2019
3
New Tax Rules For Contributions To Specified Multi-Employer Plans (SMEPs) For Older Members
On March 19, 2019, the Federal Government tabled its latest budget, which introduces changes to the tax rules applicable to contributions to SMEPs in respect of employees over age 71 and re-employed retirees.
Canada
3 Apr 2019
4
Competition Act And Investment Canada Act Thresholds Increase For 2019
Thresholds for notification of mergers under Canada's Competition Act and the review of foreign investments under the Investment Canada Act have increased for 2019.
Canada
14 Feb 2019
5
Tax Bulletin – Alta Energy: Industry Best Practices And The Impact On Treaty Interpretation
On August 22, 2018, the Tax Court of Canada released its decision in the Alta Energy case.
Canada
20 Sep 2018
6
New Rules Re: Assignments Of Pre-Sale Condominium Contracts Of Purchase And Sale
The assignment of a pre-sale condominium may, depending on the factual background, be subject to Goods and Services Tax
Canada
2 May 2018
7
British Columbia Provides Additional Information On Speculation Tax
The British Columbia government has released further details about the Speculation Tax on residential property announced in the 2018 Provincial Budget (the highlights of which are discussed in our previous blog post).
Canada
28 Mar 2018
8
BC Budget 2018 – Real Estate Highlights
On February 20, 2018, the Hon. Carole James, Minister of Finance and Deputy Premier, introduced the 2018 British Columbia Provincial Budget.
Canada
21 Feb 2018
9
Vancouver Introduces Empty Homes Tax
The below article is a shortened version summarizing material information regarding the Empty Homes Tax.
Canada
13 Jul 2017
10
Briefing Note – Minister Of National Revenue v. BP Canada Energy Company
In a judgment delivered March 30, 2017, the Federal Court of Appeal ("FCA") in Minister of National Revenue v. BP Canada Energy Company, 2017 FCA 61, unanimously upheld an appeal by BP (in dismissing the federal court judge's compliance order requiring BP to disclose its uncertain tax positions and underlying analysis contained in its tax accrual working papers ("TAWPs") pursuant to the Minister's inspection powers in subsection 231.1(1) of the Income Tax Act (the "ITA").
Canada
20 Apr 2017
11
2017 Federal Budget: Key Tax Changes
The 2017 Federal Budget (the "Budget") was released March 22nd, 2017 ("Budget Day").
Canada
3 Apr 2017
12
BC Government Enacts New Exemption And Refunds For Foreign Entity Tax
On March 15, 2017, the BC Government issued Order In Council 152/17, which creates a retroactive exemption from the 15 percent Foreign Entity Tax for foreign nationals applying for permanent residency under BC's Provincial Nominee Program, . . .
Canada
28 Mar 2017
13
BC Budget Update - Corporate Tax Cut
The small business corporate income tax rate will be reduced from 2.5% to 2% effective April 1, 2017.
Canada
24 Feb 2017
14
New Real Estate Tax Leads To Collapsed Deals
The provincial government's new 15 per cent tax on foreign purchasers of residential property is the talk of the town in Metro Vancouver.
Canada
5 Aug 2016
15
Digging Deeper Into The New Foreign Entity Tax
In our blog post from July 25, 2016 we highlighted the provincial government's introduction (effective August 2, 2016) of the new 15% property transfer tax on foreign buyers of residential property in the Greater Vancouver Regional District.
Canada
27 Jul 2016
16
New Property Tax For Foreign Buyers
The provincial government announced earlier today, July 25, 2016, that foreign buyers of residential real estate in the Greater Vancouver Regional District (excluding Tsawwassen First Nation lands) will be subject to an additional property transfer tax of 15% of the fair market value of a foreign entity's proportionate share of property.
Canada
26 Jul 2016
17
Supreme Court Safeguards Solicitor-Client Privilege From Requests Under The Income Tax Act
In Chambre des notaires, the SCC found that the ITA creates a conflict between legal advisors' duty of professional secrecy and their statutory duty of disclosure to the tax authorities.
Canada
15 Jun 2016
18
2016 Federal Budget: Key Tax Changes
The 2016 Federal Budget was released March 22nd. The overarching theme is to provide increased benefits and relief to middle-class individuals and to close or restrict cross-border tax planning.
Canada
30 Mar 2016
19
The 2016/17 British Columbia Budget's Impact On Commercial Real Estate Transactions
The BC 2016/17 Budget, released on February 16, 2016, implemented changes to the Property Transfer Tax Act and to the Land Title Act in the form of increased tax rates, citizenship disclosure requirements and a new PTT exemption.
Canada
22 Feb 2016
20
New Rules For Tax Treatment Of Employee Stock Options
The new Liberal government's tax policy focusses on relieving the tax burden on the middle-class and increasing taxation generally for those earning more than $200,000.
Canada
15 Dec 2015
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