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Searching Content indexed under Income Tax by Torys LLP ordered by Published Date Descending.
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1
Canada Close To Ratifying The Multilateral Instrument
Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting, has received royal assent.
Canada
5 Jul 2019
2
Opportunity Knocks: What You Need To Know About "Opportunity Zone" Investing In The United States
As part of the Tax Cuts and Jobs Act (Sections 1400Z-1 and 14-00Z2 of the Internal Revenue Code), new capital gains exemptions were created for taxpayers that make investments in approximately 8,700 "opportunity zones" throughout the United States
Canada
7 Jun 2019
3
What's New In Tax Controversy And Litigation?
Courts in the second quarter of 2019 will see significant tax-related decisions and developments.
Canada
3 Jun 2019
4
Highlights Of Canada's 2019 Federal Budget
Last week, Bill Morneau tabled the Liberal government's fourth budget, the last before the federal election slated for the fall.
Canada
9 Apr 2019
5
CBCA Corporations Must Begin Tracking Controlling Shareholders
CBCA corporations will soon have to establish a securities register detailing all individuals with significant control over the corporation.
Canada
24 Jan 2019
6
The GILTI Regime And The Changing Face Of U.S. Tax Rules
In 2017, the U.S. Congress enacted landmark tax legislation known informally as the Tax Cuts and Jobs Act.
Canada
19 Oct 2018
7
New IRS Approach To U.S. Tax-Deferred Spin-Offs A Boon To Pharma And Tech
The IRS has signaled its willingness to consider relaxing one of the chief requirements for a U.S. tax-deferred corporate spin-off—the requirement that the business being spun off ordinarily be revenue-generating.
United States
16 Oct 2018
8
Highlights Of Canada's 2018 Federal Budget
The federal budget (Budget 2018) tabled on February 27 (Budget Day) contains a number of proposed amendments to Canada's Income Tax Act (Tax Act).
Canada
2 Mar 2018
9
One Step Closer To Major U.S. Tax Reform
On Friday, December 15, the U.S. Congress Conference Committee tasked with reconciling differences between the House- and Senate-passed tax reform bills released its Conference Report with a revised bill.
United States
19 Dec 2017
10
New Republican Tax Framework
Their summary is intended to serve as a non-binding template for the tax-writing committees in the U.S. Congress to develop federal tax legislation.
Canada
4 Oct 2017
11
U.S. Tax Reform Update: Border-Adjusted Tax
Republican lawmakers, having gained control of the U.S. Congress, are eager to reduce the U.S. federal corporate income tax rate.
Canada
8 May 2017
12
Highlights Of Canada's 2017 Federal Budget
The federal budget (Budget 2017) tabled on March 22, 2017 (Budget Day) contains a number of proposed amendments to Canada's Income Tax Act (the Tax Act).
Canada
31 Mar 2017
13
Finance Canada Considers Eliminating The "30 Per Cent Rule"
On June 3, the Department of Finance, Canada released a consultation paper entitled "Pension Plan Investment in Canada: The 30 Per Cent Rule."
Canada
17 Jun 2016
14
Supreme Court Reaffirms Primacy Of Solicitor-Client Privilege, Finding Income Tax Act Provisions Unconstitutional
On Friday, the Supreme Court of Canada released two decisions dealing with the constitutionality of demands for information and documents ("requirements") sent to lawyers and notaries under Canada's Income Tax Act (Act).
Canada
13 Jun 2016
15
Lyin' Eyes—The Search For Tax Policy In The Eagles' Song Catalog
Although overshadowed by the January death of David Bowie, which was featured in Tax Notes, more relevant for advisers and tax wonks is the death of the Eagles' Glenn Frey eight days later.
Canada
17 May 2016
16
Highlights Of Canada's 2016 Federal Budget
The federal budget (Budget 2016) tabled on March 22 contains a number of proposed amendments to Canada's Income Tax Act.
Canada
1 Apr 2016
17
New Liberal Government Platform Proposes Adverse Changes To Stock Option Deduction
The newly elected Liberal government has indicated in its electoral platform that it intends to make certain tax-related changes, including changes to the tax treatment of stock options.
Canada
9 Dec 2015
18
Highlights Of Canada's 2015 Federal Budget
The federal budget tabled on April 21, 2015 (Budget 2015) contains a number of proposed amendments to Canada's Income Tax Act (the Tax Act).
Canada
27 Apr 2015
19
Loss Restriction Rule Update For Investment Funds
The Department of Finance announced proposals on October 20, 2014 that would temper the application of the loss restriction event rules under the Income Tax Act (Canada).
Canada
25 Oct 2014
20
"FBAR" Reporting Obligations For U.S. Executives Of Canadian Companies Sometimes Overlooked
United States citizens and "green card" holders who live abroad have long been subject to U.S. tax reporting obligations.
Canada
30 May 2014
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