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Searching Content indexed under Income Tax by McCarthy Tétrault LLP ordered by Published Date Descending.
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Information Bulletin 2019-5 – New Mandatory Disclosure Of Nominee Agreements
Further to the statements made in Budget 2019-2020 about strengthening mandatory disclosure mechanisms, and improving rules governing the use of nominees, the ministère des Finances du Québec released...
Canada
1 Jul 2019
2
Commentaire relatif au budget fédéral de 2019 – Mesures fiscales
Le 19 mars 2019 (jour du budget), le ministre des Finances, Bill Morneau, a déposé à la Chambre des communes le quatrième budget du gouvernement libéral, intitulé Investir dans la classe moyenne (le budget de 2019).
Canada
1 Apr 2019
3
2019 Canadian Federal Budget Commentary – Tax Initiatives
On March 19, 2019 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's fourth budget
Canada
1 Apr 2019
4
Identification Of Non-Resident Purchasers In Quebec: Will A New Tax Follow?
On February 13, 2019, the Government of Quebec published a draft regulation designed to identify in the land registry all non-resident purchasers of residential properties.
Canada
22 Feb 2019
5
Changes To The T1134 Filing Deadline
This change was initially intended to align the information return filing deadline with the taxpayer's income tax return filing deadline.
Canada
30 Nov 2018
6
Article :: 2018 Canadian Federal Budget Commentary – Tax Initiatives
On February 27, 2018 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's third budget, Equality & Growth: A Strong Middle Class (Budget 2018).
Canada
1 Mar 2018
7
Crown Priority Under Section 222(3) Of The Excise Tax Act
We have recently profiled conflicting cases dealing with a priority contest between super-priority charges granted pursuant to creditor protection legislation and deemed trusts arising under the Income Tax Act.
Canada
2 Nov 2017
8
Alberta Court Of Queen's Bench Reiterates Court's Discretion To Grant An Interim Financing Charge "Super-Priority" Status In The Face Of A Deemed Trust Under The Income Tax Act
his blog's most recent post considered the Supreme Court of Nova Scotia's June 2017 decision of Rosedale Farms Limited, Hassett Holdings Inc., Resurgam Resources (Re) where the Court held that ...
Canada
2 Oct 2017
9
Owners Of Private Corporations – Be Aware
The Department of Finance perceives an advantage available to high-income individuals carrying on business through a private corporation
Canada
25 Jul 2017
10
2017 Canadian Federal Budget Commentary – Tax Initiatives
On March 22, 2017 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's second budget, Building a Strong Middle Class (Budget 2017).
Canada
23 Mar 2017
11
Quebec Government Announces A Number Of Measures Designed To Keep Head Offices In The Province
On February 21, 2017, the Quebec government announced a plan to strengthen the Quebec economy as an executive-driven economy.
Canada
3 Mar 2017
12
The Supreme Court Protects Accounting Records Of Lawyers From The CRA
Both decisions consider the power of the Canadian Revenue Agency ("CRA") to compel the production of documents or information from lawyers or notaries pursuant to provisions of the Income Tax Act.
Canada
22 Jul 2016
13
The Supreme Court Confirms That Client Requirements For Information Issued To Lawyers And Notaries Are Unlawful And Abusive
In a June 3, 2016 judgment, the Supreme Court of Canada confirmed that requirements to provide documents or information under the Income Tax Act issued to lawyers or notaries...
Canada
14 Jun 2016
14
To Deduct Or Not To Deduct - The Stock Option Benefit Conundrum
Where the issuer is not a CCPC, the employment benefit is generated on the exercise of the options.
Canada
6 Jun 2016
15
Québec Budget 2016-2017 Announces Amendments To The Mining Tax Act And To The Refundable Tax Credit For Resources
A number of mining-related (and largely taxpayer-friendly) amendments were introduced by the Québec Government as part of its 2016-2017 Budget.
Canada
13 May 2016
16
Executive, Beware The Tax Man
Essentially, executive compensation arrangements fall into one of two possible camps and must fit within the relevant rules...
Canada
10 Apr 2016
17
2016 Canadian Federal Budget Commentary – Tax Initiatives
On March 22, 2016 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the new Liberal Government's first budget, Growing the Middle Class (Budget 2016).
Canada
4 Apr 2016
18
Guindon V. Canada, 2015 SCC 41
In this case, the Supreme Court of Canada upheld the constitutionality of administrative monetary penalties.
Canada
22 Mar 2016
19
Anson V. HMRC: Another Approach To LLCs
The facts in the case may be summarised as follows. The taxpayer in the case (Anson) was a non-domiciled UK resident and member of an LLC which carried on the business of managing venture capital funds in the US.
UK
4 Dec 2015
20
BEPS Final Reports: An Update On Treaty Shopping
The Organisation for Economic Co-operation and Development (OECD) sees treaty shopping as an important source of Base Erosion and Profit Shifting.
Canada
3 Dec 2015
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