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Searching Content indexed under Income Tax by Bennett Jones LLP ordered by Published Date Descending.
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1
Business Measures In 2019 Federal Budget
The 2019 Canadian federal budget was released on March 19, 2019.
Canada
29 Mar 2019
2
Orders For Consolidation And Common Hearings Under Tax Court Rule 26
Section 26 of the Tax Court of Canada Rules (General Procedure)1 (the "Tax Court Rules"), referred to as "Rule 26", can be useful where multiple taxpayers are involved in related matters
Canada
9 Jan 2019
3
The 2018 Federal Fall Economic Statement—Canada's Response To U.S. Tax Reform
Roughly one year after U.S. tax reform, the Department of Finance has introduced amendments to Canada's income tax laws aimed at encouraging investment in Canada.
Canada
7 Dec 2018
4
Bank Loan Repayments May Be Seized Due To Super Priority Of Crown For GST/HST
On May 25, 2018, the Federal Court of Canada released its decision in Her Majesty the Queen v The Toronto-Dominion Bank.
Canada
18 Oct 2018
5
Tax Court Affirms Treaty-Based Canadian Holding Structure
The Tax Court of Canada recently held, in Alta Energy Luxembourg SARL v R, 2018 TCC 152, that a Luxembourg S.A.R.L was entitled to treaty benefits on capital gains...
Canada
9 Sep 2018
6
Bartering With Bitcoin: Canadian Tax Implications Of Using Cryptocurrency In Business Transactions
Are you considering accepting cryptocurrencies (e.g., Bitcoin, Litecoin) from your customers as payment in lieu of traditional government-issued currency? If so, you are not alone.
Canada
20 Feb 2018
7
Getting In On Bitcoin: Canadian Income Tax Implications Of Cryptocurrencies
Are you contemplating the acquisition of a cryptocurrency such as Bitcoin or Litecoin?
Canada
13 Feb 2018
8
VDP Overhaul Coming Sooner Than You Thought
Earlier this month, we reported that a senior representative of the CRA had announced that it was "highly likely" that the incoming changes to the Voluntary Disclosures Program (VDP) ...
Canada
22 Dec 2017
9
Disclosure Delayed May Be Disclosure Denied
In June 2017, the Canada Revenue Agency announced far-reaching changes to the VDP for income tax matters that proposed to limit the relief granted and expand the qualification requirements in some common scenarios.
Canada
4 Dec 2017
10
Growing Concerns With Proposed Amendments Affecting Private Businesses And Their Shareholders
On July 18, 2017, Minister of Finance Bill Morneau announced sweeping changes to the way private businesses and their shareholders are taxed.
Canada
17 Aug 2017
11
No Routine Access By CRA To Tax Working Papers Rules The Federal Court Of Appeal
The Federal Court of Appeal has limited the Canada Revenue Agency's (CRA) access to tax accrual working papers that reveal a taxpayer's uncertain tax positions.
Canada
18 Apr 2017
12
Lincoln Caylor: Report A Canadian Tax Evader And Make Money?
Yes, it's possible. Canada has had a tax whistleblower program for four years, the Offshore Tax Informant Program (OTIP).
Canada
7 Mar 2017
13
Rio Tinto Alcan v. The Queen: Welcome Expansion Of The Canadian Tax Deductibility Of M&A Transaction Expenses
In a welcome decision for Canadian acquirors and targets, the Tax Court of Canada recognized, in Rio Tinto Alcan Inc. v The Queen,1 that certain oversight expenses—including certain investment banking...
Canada
2 Mar 2017
14
Is Your Customs Compliance BEPS Ready?
2016 was the first year of the new transfer pricing reporting regime called Country-by-Country Reporting (CbCR).
Canada
21 Feb 2017
15
Proposed Investment Tax Credit For Small Tech/Tourism Businesses In Alberta
Alberta's Minister for Economic Development and Trade was in Calgary to announce a plan to introduce a 30-percent tax credit program for investments in small businesses during the fall sitting of the legislature.
Canada
6 Oct 2016
16
Tax Court Allows Deduction For Advisory Fees In M&A Transaction
The Canada Revenue Agency has traditionally taken a hard line on expenses incurred by an acquirer or a target and has denied deductibility on the basis that these expenses are of a capital nature.
Canada
26 Jul 2016
17
WCO Technical Committee On Customs Valuation Sanctions Use Of Transfer Pricing Studies
Generally, transfer pricing studies rely on OECD tax principles; economists apply these principles with a focus on income tax outcomes.
Canada
16 May 2016
18
Federal Court Of Appeal Clarifies Test For "De Facto Control"
The FCA's clarification in McGillivray should have the practical effect of providing a higher level of certainty and comfort to taxpayers seeking advice on this important and pervasive issue in a variety of circumstances.
Canada
27 Apr 2016
19
Panama Papers Leaks: Do You Know Your Exposure?
The "Panama Papers" story hit the international press this week. An anonymous source leaked 11.5 million documents from Mossack Fonseca, the Panamanian firm believed to be the world's fourth largest provider of offshore legal services.
Canada
12 Apr 2016
20
Federal Budget 2016 Extends Mineral Exploration Tax Credit
Canada's Liberal party released their first Federal Budget on March 22, 2016 since taking office last year.
Canada
4 Apr 2016
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