Search
Searching Content indexed under Income Tax by Jim Wilson ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
Budget 2019 : Positionnement en vue des élections d'automne
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 ...
Canada
21 Mar 2019
2
Budget 2019: Positioning For A Fall Election
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.
Canada
21 Mar 2019
3
Budget 2018: Sensible Measures
From a tax perspective, the headline news is that Budget 2018 completes the Government of Canada's general retreat from the astounding July Proposals to address passive investment income in private corporations.
Canada
28 Feb 2018
4
Ten Important Canadian Tax Compliance Considerations For New Canadians
Even prior to the postal code project, which focuses on any potential high net worth individual...
Canada
4 Dec 2017
5
Proposed Foreign Merger Rollovers Rules: Welcome News To Foreign Companies That Cannot Rely On Existing Tax Treaty Rollover Provisions
On October 27, 2017, under Bill C-63, the Department of Finance released proposed amendments to the Income Tax Act (Canada) ("ITA") introducing a new elective rule allowing non-residents tax-deferred ...
Canada
21 Nov 2017
6
Le Budget 2017 : Pas De Grands Changements Dans Un Budget Attentiste
Malgré le déficit qui ne cesse d'augmenter, le budget 2017 ne contient aucune augmentation de taxe générale ou autres mesures qui pourraient changer la donne, lesquelles mesures...
Canada
23 Mar 2017
7
Budget 2017: No Game-Changers In Holding-Pattern Budget
Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much speculation in recent weeks.
Canada
23 Mar 2017
8
Federal Budget 2016 — Incremental, Not Fundamental Tax Changes
On March 22, 2016 the Minister of Finance tabled Budget 2016, the first budget of the current government's mandate.
Canada
23 Mar 2016
9
Conrad Black: Resident Here, Resident There, Resident Everywhere?
It is common for an individual to be resident in more than one country at a given time (i.e., to be a "dual resident").
Canada
25 Mar 2014
10
Le budget de 2014 – objectif : intégrité
Le ministre des Finances Jim Flaherty s’enorgueillit du nombre de mesures d’intégrité qu’il a introduites depuis 2006.
Canada
12 Feb 2014
11
Budget 2014: Fiscal Integrity As A Work In Progress
Minister of Finance Flaherty takes pride in the integrity measures he has introduced since 2006. Last year, Budget 2013 touted over 75 measures aimed at improving integrity and closing tax loopholes
Canada
12 Feb 2014
12
Federal Budget 2013: How Will It Impact Your Business?
On February 6, 2013 the Honourable Jim Flaherty celebrated his seventh anniversary as Canada’s Minister of Finance, and on Thursday March 21, 2013 he delivered his eighth federal budget.
Canada
8 Apr 2013
13
Federal Budget 2013: How Will It Impact Your Business? - Integrity Measures
Budget 2013 contains a large number of "integrity" measures, including "tightening" measures and reporting and penalty measures.
Canada
25 Mar 2013
14
Federal Budget 2013: How Will It Impact Your Business? - General Tightening Measures
The thin capitalization rules in the ITA restrict the deductibility of interest payments made by a Canadian resident corporation on debt owing to certain specified non-residents.
Canada
25 Mar 2013
15
Federal Budget 2013: How WilI It Impact Your Business? - The "Goodies"
Budget 2013 proposes to extend the flow-through mining tax credit that has been in place for a number of years.
Canada
25 Mar 2013
16
Federal Budget 2013: How WilI It Impact Your Business? - GST/HST
Budget 2013 simplifies GST/HST compliance for employers with registered pension plans, though it will take some eight additional pages of not so simple amendments to the ETA.
Canada
25 Mar 2013
17
Canada's New Tax Treaty With Hong Kong: 10 Key Aspects
On Nov. 11, 2012, after relatively swift negotiations, the Government of Canada signed a tax treaty with the Government of the Hong Kong Special Administrative Region of China and it will provide tax relief for residents of both jurisdictions and, more importantly, could encourage inbound investments to Canada from Hong Kong.
Canada
24 Jan 2013
18
Three-Year Statute Of Limitation On Refunds Of "Overpayments" For Corporations: Has CRA Opened Pandora's Box?
The purpose of statutory limitation rules is to introduce some finality into the law.
Canada
15 Jan 2013
19
Canada And U.S. Announce Agreement Regarding PE Attribution Of Income Principles Under Canada-U.S. Treaty
The 5th Protocol to the Convention Between Canada and the United States of America with Respect to Taxes on Income and Capital (Canada-U.S. Treaty1 and 5th Protocol), which came into effect on December 15, 2008, introduced several significant and highly anticipated changes to the Canada-U.S. Treaty.
Canada
15 Jan 2013
20
Canadian Tax @ Gowlings - September 15, 2011
The Canada Revenue Agency ("CRA") recently issued the first Canadian Advance Income Tax Ruling ("ATR")[1] regarding whether a non-resident corporation ("NRco") has a permanent establishment ("PE") in Canada where part of its business activities have been sub-contracted to its wholly-owned subsidiary in Canada ("Canco") (the "Ruling").
Canada
 
22 Sep 2011
Links to Result pages
 
1 2  
>>Next