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Searching Content indexed under Income Tax by Aird & Berlis LLP ordered by Published Date Descending.
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Double-Dipping In Canada: Prohibited By Law Or Simply Poor Tax Etiquette?
The Canada Revenue Agency recently took the unusual and unconventional step of notifying the tax community that it has settled a matter relating to a hybrid financing arrangement involving
Canada
23 Jul 2019
3
Highlights Of The 2019 Federal Budget
Extend the foreign affiliate dumping rules so as to also apply to any corporation resident in Canada that is controlled by a non-resident individual or non-resident trust or any group of non-arm's
Canada
29 Mar 2019
4
OEB Allows Hydro One Motion To Review And Vary 2017/2018 Transmission Revenue Requirement Decision
On August 31, 2018, the Ontario Energy Board (OEB) released its Decision on Hydro One's Motion to Review and Vary aspects of the OEB's earlier
Canada
11 Sep 2018
5
Highlights Of The 2018 Federal Budget
Canada's Department of Finance ("Finance") released Canada's federal budget for 2018 ("Budget 2018") on February 27, 2018 ("Budget Day").
Canada
1 Mar 2018
6
Penalty Tax On Investment Income – What Will Be Grandfathered?
The Liberal Government intends to bring in a new penalty tax on investment income earned by private corporations to the extent the investment income in any year exceeds a $50,000 threshold.
Canada
6 Dec 2017
7
Department Of Finance Announces Abandonment Of Surplus Stripping Proposals
On Thursday, October 19, 2017, the Department of Finance announced that it will not pursue its proposed measures targeting transactions which are intended to convert income into capital gains
Canada
23 Oct 2017
8
Tax News Flash - Changes To The Income Tax Act
On July 18, 2017, Finance Minister Bill Morneau announced the release of a consultation paper and draft legislation to amend the Income Tax Act which target what the Liberal government perceives...
Canada
31 Jul 2017
9
So Many Options: An Overview Of Equity Compensation And Incentives
This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit ("DSU") plans.
Canada
23 Feb 2017
10
Changes To The Principal Residence Exemption
In Canada, the sale of capital property, which includes real estate, for an amount greater than its cost will result in a capital gain, 50% of which is taxable.
Canada
21 Nov 2016
11
Canadian Budget 2016
On March 22, 2016 the Minister of Finance released the federal budget. Below is a summary of the important tax changes contained in Budget 2016.
Canada
1 Apr 2016
12
Federal Budget 2016
On March 22, 2016, the Minister of Finance released the federal budget ("Budget 2016"). Below is a summary of the important tax changes contained in Budget 2016.
Canada
31 Mar 2016
13
Canadian Budget 2016 - Growing The Middle Class
On March 22, 2016 ("Budget Day"), Minister of Finance Morneau of the recently-elected Liberal Government tabled his first federal budget ("Budget 2016")...
Canada
31 Mar 2016
14
Doing Business In Canada – March 2016
Aird & Berlis LLP is pleased to present the March 2016 edition of Doing Business in Canada.
Canada
30 Mar 2016
15
Update On Taxation Of Estate Plans
On January 1, 2016, new tax rules relating to certain types of trusts come into force. These new rules will eliminate some of the advantages of using trusts established by Will...
Canada
3 Dec 2015
16
Canadian Income Tax Considerations For Non-Residents Making Investments In Canada
In acquiring a business in Canada, a determination must be made as to whether it is preferable to purchase the assets of the business or the shares of a Canadian corporation which owns the assets.
Canada
5 Nov 2015
17
Income And Other Taxes
In Canada, taxes are levied at the federal, provincial and municipal levels of government. At the federal level, the government generates most of its revenue by way of income taxes and excise taxes...
Canada
5 Nov 2015
18
Canadian Budget 2015 - Seeking The Comfort And Support Of "New Balance"
A taxpayer who fails to report all of their income in a taxation year and who had failed to do so in any of its three preceding taxation years is liable to a penalty equal to 10 per cent of the unreported income.
Canada
22 Apr 2015
19
SR&ED - Tax Incentives For Startups
The Scientific Research and Experimental Development Program, also known as "SR&ED", is a federal tax incentive program for businesses carrying out eligible research and development activities.
Canada
23 Mar 2015
20
The Taxman Cometh: How Receivers And Trustees Can Avoid Tax Liability
When determining whether a distribution of property should be made, the tax consequences not only for the taxpayer, but also for its legal representatives, must be considered.
Canada
1 Apr 2014
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