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Searching Content indexed under Income Tax by Miller Thomson LLP ordered by Published Date Descending.
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1
New Proposed Limits On Employee Stock Option Deductions
On March 19, 2019, the Federal Budget proposed to change the employee stock option tax regime.
Canada
12 Aug 2019
2
2019 Miller Thomson Federal Budget Review
With the tabling of its federal Budget ("Budget 2019"), the Federal Government (the "Government") has renewed its commitment to "investing" in the Canadian middle class
Canada
29 May 2019
3
House "Giveaway" Could Turn Principal Residence Gain Into Taxable Business Income
In a recent news story out of Millarville, Alberta, a woman who has been unable to sell her home has instead decided to give it away in a letter writing contest.
Canada
11 Feb 2019
4
Private Client Laws And Regulation 2019
Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept of tax residence in Canada ...
Canada
22 Jan 2019
5
A New Era Of Private Corporation Tax Rules – Part V
It has been just over a year since the federal Department of Finance ("Finance") released revised draft amendments to the tax on split income ("TOSI") rules in section 120.4 of the Income Tax Act
Canada
2 Jan 2019
6
BC Government Moves Ahead With Speculation And Vacancy Tax
On February 20, 2018, the BC Government announced its intention to implement a new tax on residential properties in certain regions of the province to address the housing affordability crisis.
Canada
14 Nov 2018
7
Year-End Tax Matters: Annual Trustee Meetings
As we near the end of the calendar year, trustees of inter vivos trusts (created during a person's lifetime) such as family trusts or testamentary trusts (created by will) ...
Canada
14 Nov 2018
8
Three Important Things To Know About Basic Monthly Child Support
The federal and Ontario governments share responsibility for family law in Ontario. Some child support guidelines are under federal law, while others are under provincial law.
Canada
12 Nov 2018
9
Registered Charity T3010 Mailing Address Change
To meet their obligations under the Income Tax Act (Canada), all registered charities must file a Registered Charity Information Return (T3010) on an annual basis within six months of their financial year end.
Canada
28 Sep 2018
10
News Alert – Finance Releases Proposed Legislative Changes To Political Activities Rules
On Sept 14, 2018, the Department of Finance released draft legislation proposing amendments to the provisions in the Income Tax Act (Canada) (the "Act")
Canada
20 Sep 2018
11
Canada Without Poverty Decision Appealed And Federal Government Announces Changes To The Political Activities Rules In The Income Tax Act
Readers will recall seeing our summary of the recent decision of Justice Morgan in Canada Without Poverty v. AG Canada – a Charter decision in which Canada Without Poverty...
Canada
24 Aug 2018
12
Beneficial Interests In Discretionary Trusts And The Associated Corporations Rules; Moules Industriels v. The Queen
When two or more corporations are associated for the purposes of the associated corporation rules in section 256 of the Income Tax Act (the "Act")
Canada
14 Aug 2018
13
Canadian Income Tax On US Charities
In Canada, only a charity that is a Canadian registered charity is exempt generally from Canadian income tax.
Canada
6 Aug 2018
14
A New Era Of Private Corporation Tax Rules – Part III
Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations.
Canada
2 May 2018
15
Budget 2018: Developments Affecting Private Companies
Budget 2018 contains two new measures to deter the accumulation of passive assets within private corporations. These changes are a welcome departure from the Federal Government's July 18, 2017 ...
Canada
20 Mar 2018
16
All Canadian Registered Charities (And Other Qualified Donees) Must Update Their Donation Receipts By March 31, 2019
One of the required pieces of information that must be contained on an official donation receipt is the website address of CRA.
Canada
2 Mar 2018
17
2018 Miller Thomson Federal Budget Review
Changes to the draft legislative proposals released in September 2017 in relation to the application of the GST/HST to investment limited partnerships.
Canada
28 Feb 2018
18
A New Era Of Private Corporation Tax Rules – Part II
The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much speculation.
Canada
27 Feb 2018
19
Receipting And Donor Relations
Being able to issue donation receipts is one of the most significant benefits of being a registered charity.
Canada
22 Feb 2018
20
CRA Launches In-Person Education Visits To Charities
In November 2017, the Canada Revenue Agency ("CRA") launched the "Charities Education Program" ("CEP"), a new program that involves in-person visits to charities by designated CRA staff called CEP Officers.
Canada
22 Feb 2018
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