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Searching Content indexed under Income Tax by Stikeman Elliott LLP ordered by Published Date Descending.
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1
New Mandatory Disclosure Of Nominee Agreements To Revenu Québec
On May 17, 2019, Finances Québec issued Information Bulletin 2019-5 (the "Bulletin") stating that Quebec tax legislation will be amended so that Revenu Québec
Canada
28 Aug 2019
2
Nouvelle obligation de divulgation des contrats de prête-nom à Revenu Québec
Le 17 mai 2019, Finances Québec a émis le Bulletin d'information 2019-5 (le « Bulletin ») indiquant que la législation fiscale québécoise sera amendée pour rendre obligatoire la divulgation de contrats
Canada
27 Aug 2019
3
Impôts et taxes dans les conventions d'achat d'actions : responsabilités fiscales préalables à la clôture
Chaque convention d'achat d'actions prévoit des dispositions conçues pour répartir le risque fiscal entre l'acheteur et le vendeur.
Canada
1 May 2019
4
La fiscalité des conventions d'achat d'actions : le rôle des déclarations et garanties fiscales
Les déclarations et les garanties sont un élément clé de la majorité des conventions d'achat d'actions.
Canada
12 Apr 2019
5
The Stikeman Elliott Federal Budget Commentary 2019
New annual cap of $200,000 on options granted by large, mature companies that will be eligible for the 50% tax deduction
Canada
29 Mar 2019
6
Taxes In Share Purchase Agreements: Pre-Closing Tax Liabilities
In the first installment in an occasional series on taxation issues in share purchase agreements
Canada
1 Mar 2019
7
Impôts et taxes dans les conventions d'achat d'actions : responsabilités fiscales préalables à la clôture
Dans le cadre de ce premier texte d'une série intermittente portant sur des questions fiscales relatives aux conventions d'achat d'actions, nous abordons les dispositions d'une convention d'achat d'actions...
Canada
28 Feb 2019
8
Alta Energy Luxembourg - La Cour Canadienne De L'impôt Réaffirme Le Droit Du Contribuable À Se Prévaloir Des Avantages De La Convention
La Cour canadienne de l'impôt a décidé dans la décision Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen qu'une société résidente du Luxembourg peut se prévaloir des avantages...
Canada
27 Nov 2018
9
Alta Energy Luxembourg - Tax Court (Again) Affirms Taxpayer's Right To Access Treaty Benefits
The Tax Court of Canada has decided in Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen that a Luxembourg resident corporation may avail itself of the benefits of the Canada-Luxembourg Income Tax Convention...
Luxembourg
3 Oct 2018
10
Plains Midstream: Looking For Tax Symmetry In All the Wrong Places?
The loan was interest-free and repayable in 2030.
Canada
5 Mar 2018
11
The Stikeman Elliott Federal Budget Commentary 2018
On July 18, 2017, the government indicated that there were three aspects of the taxation of private corporations that, while legal, were unfair to the undefined "middle class".
Canada
1 Mar 2018
12
Silicon Valley North – A Primer On Quebec's Tax Incentives: R&D, E-Business And Patent Box Incentives
In recent years, Canada has sometimes been labelled "Silicon Valley North" and Montreal was recently ranked one of the best tech cities in the world in which to live.
Canada
2 May 2017
13
Common Reporting Standard Guidance Published By The CRA
Within the publication are various commentaries that cross-reference the U.S. Foreign Account Tax Compliance Act contained in Part XVIII of the Act in the implementation of CRS.
Canada
7 Apr 2017
14
Trouble Scoring? Just Increase The Size Of The Net
The Liberals ran for office on a pledge of running deficits of no more than $10 billion per year until the time of the next election, when the books would be balanced.
Canada
23 Mar 2017
15
Hedge Fund Investments Survive Section 94.1 Challenge
Although based in low-tax jurisdictions, Tax Court finds business reasons for investments overshadowed their tax benefits.
Canada
3 Oct 2016
16
Package And Bump Transactions Not Subject To GAAR
When BPC Properties Ltd. (BPC) and Oxford Properties Inc. (Oxford) entered into an agreement relating to the sale of Oxford to BPC in August 2001...
Canada
27 Sep 2016
17
Gerbro Inc. v. The Queen: Clarifying The Landscape For Canadians Investing In Offshore Hedge Funds
On July 22, 2016, the Tax Court of Canada released its highly anticipated decision in Gerbro v. R dealing with the offshore investment fund property rules in section 94.1 of the Income Tax Act.
Canada
19 Sep 2016
18
Common Reporting Standard Legislative Proposals Published In Canada
On July 29, 2016, the Department of Finance Canada released for public comment a package of draft legislative proposals and explanatory notes relating to a number of measures announced in the 2016 federal budget.
Canada
22 Aug 2016
19
Acquiring Canadian Businesses: Tax Considerations For Foreign Investors
In acquiring or investing in a Canadian business, finding a tax-efficient transaction structure and working through the tax consequences of potential financing arrangements are critical steps.
Canada
18 Apr 2016
20
No Changes To Taxation Of Stock Options
On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class.
Canada
6 Apr 2016
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