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Searching Content indexed under Income Tax by Norton Rose Fulbright Canada LLP ordered by Published Date Descending.
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1
Legal Update: Branches Of A Corporation Are One And The Same
This decision impacts corporations that have branches in different provinces regardless of where the head office is located.
Canada
5 Aug 2019
2
Should You Be Considering An Estate Freeze?
If you own assets that are expected to grow in value, such as shares in a privately held company, a portfolio of investments or land, you may be able to arrange your affairs so as to minimize income tax on any future gain ...
Canada
21 Jun 2019
3
Alter Ego And Joint Partner Trusts - June 2019
An alter ego trust can only be created by an individual who is 65 years of age or older.
Canada
21 Jun 2019
4
Non-Resident Employees: Withhold On Worldwide Income?
ITA regulation 102 requires employers to withhold tax on remuneration paid to non-resident employees who are employed in Canada.
Canada
20 May 2019
5
ILP, SLFI, HST – Tax Acronyms Every Fund Should Know
What we often don't do, however, is consider the GST/HST implications
Canada
7 May 2019
6
Budget 2019: A Pre-Election Goodie Bag
The 2019 Federal Budget (Budget 2019), released on March 19, 2019 (Budget Day), was expected to provide a slew of goodies in advance of this year's election, and did not disappoint.
Canada
21 Mar 2019
7
Tax Competition Is Coming – Review Of The Federal Fall Economic Update
On November 20, 2018, the federal Government of Canada released their Fall Economic Update – a review of the country's finances and economic health that addresses trends and changes taking place in Canada and the world since the federal Budget in the spring.
Canada
4 Jan 2019
8
Excess Cash, Excess Tax – What's On Your Balance Sheet?
Many could be considered somewhere in between.
Canada
24 Aug 2018
9
Tax Proposals Target Tax Planning Strategies That Use Private Corporations
In its Budget 2017, the federal government signaled its intention to address certain tax planning strategies involving the use of private corporations.
Canada
6 Apr 2018
10
Taxation Of Cryptocurrency: Unchartered Territory And Treacherous Waters
With the recent market uproar for blockchain technology and cryptocurrency, the tax question is becoming more and more pertinent.
Canada
7 Feb 2018
11
Foot And Bicycle Couriers May Be Entitled To A Tax Deduction That's Easy To Swallow
The digital age has revolutionized the way we eat out. At the tap of a finger we can now enjoy our favourite restaurant-cooked meals in the comfort of our own homes.
Canada
24 Jul 2017
12
Bill C-4: One Step Forward, Two Steps Back
ซ An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act ป, received Royal Assent after an interesting showdown between the Government and the Senate.
Canada
26 Jun 2017
13
Incoming Legislation Implements Common Reporting Standards
On July 1, amendments to the Income Tax Act (Canada) implementing international common reporting standards (CRS) will come into force.
Canada
11 May 2017
14
New Rules Affecting Treatment Of Oil And Gas Resource Expenses
The 2017 federal budget (Budget 2017) introduced on March 22 included proposals to amend the Income Tax Act (Canada) (the Tax Act) that will have a meaningful impact on the Canadian oil and gas industry.
Canada
7 Apr 2017
15
M&A Update: Canadian Federal Budget 2017 Tax Measures
Yesterday, Budget 2017 was tabled by the Liberal government. While Budget 2016 contained many significant tax changes, Budget 2017 does not.
Canada
23 Mar 2017
16
Canadian Federal Budget 2017 – Tax Measures
Much ado about nothing. Budget 2017 was tabled today by the Liberal government. While Budget 2016 contained many significant tax changes, Budget 2017 does not.
Canada
23 Mar 2017
17
M&A: The Subsection 20(24) Election
In a business acquisition transaction, it is not uncommon to find an assumption by the purchaser of the obligations of the vendor to deliver goods or perform services in the future...
Canada
17 Mar 2017
18
Should You Be Considering An Estate Freeze?
Do you own assets that are growing in value, such as shares in a privately held company, a portfolio of investments or land? If so, you may be able to arrange your affairs...
Canada
23 Dec 2016
19
Changes To Principal Residence Rules
On October 3, 2016, the Minister of Finance tabled a Notice of Ways and Means Motion to amend the principal residence exemption rules in the Income Tax Act (Canada).
Canada
17 Oct 2016
20
Tax Considerations For Earn-Outs And Reverse Earn-Outs
Earn-outs link a portion of total purchase price to the performance of the business following the acquisition.
Canada
19 Sep 2016
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