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Searching Content indexed under Corporate Tax by Stikeman Elliott LLP ordered by Published Date Descending.
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Fin du débat : les fiducies présumées en matière de TPS-TVH sont jugées inopposables aux créanciers garantis pour la période postérieure à la faillite
Dans son arrêt du 8 novembre 2018, la Cour suprême du Canada a infirmé la décision de la Cour d'appel fédérale (Callidus Capital Corporation c. Canada, 2018 CSC 47).
Canada
7 Jan 2019
2
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
3
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
4
La Silicon Valley du Nord – Coup d'oeil sur les incitatifs fiscaux au Québec : Allégements fiscaux liés à la recherche et le développement, aux affaires électroniques et aux brevets
Ces incitatifs fiscaux sont généralement offerts non seulement aux entreprises canadiennes, mais aussi aux investisseurs étrangers qui exercent des activités d'innovation au Canada.
Canada
27 Apr 2017
5
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
6
Budget 2016: A New Hope
The first Liberal budget in 10 years ("Budget 2016") is designed to "restore hope" and "reward hard work."
Canada
31 Mar 2016
7
Country-By-Country Reporting For Parent Entities Of Large U.S.-Based Multinational Groups Proposed By The IRS
On December 21, 2015, the Internal Revenue Service (IRS) and the U.S. Treasury Department released proposed regulations (REG-109822-15) on country-by-country reporting.
Canada
13 Jan 2016
8
NDP Victory
On Tuesday night the left leaning New Democratic Party (NDP) was elected to govern the Province of Alberta.
Canada
8 May 2015
9
Market Trends: Increased Activity By U.S. Private Equity Firms In Canada
In a recent interview with IFLR1000.com, Mario Nigro, partner in the Toronto office of Stikeman Elliott, commented on the growing involvement of U.S. private equity firms in Canadian transactions.
Canada
8 May 2015
11
Importers Stand To Benefit From The CBSA's Reversal Of Problematic Policies On Downward Price Adjustments And Value For Duty Calculations
The Canada Border Services Agency has made some significant changes to its position on the treatment of downward price adjustments in value for duty calculations.
Canada
23 Jan 2015
12
Anti-Loss Trading Rules May Impact Investment Trusts
For several decades, corporations have been subject to the Income Tax Act’s "loss streaming" rules.
Canada
10 Mar 2014
13
GST/HST Joint Venture Reporting By Bare Trustees And Nominee Corporations
Participants in joint ventures who frequently elect bare trustees or nominee corporations to report GST/HST on their behalf should be aware of a recent announcement by the Canada Revenue Agency.
Canada
19 Feb 2014
14
(A Little) More Closing Loopholes And Filling Potholes As The Medals Pile Up
When the host of the Tonight Show, Johnny Carson or Jay Leno (or the soon to be Jimmy Fallon), was on vacation, the producers of the show had a choice – hire a guest host or show "Best of" episodes.
Canada
16 Feb 2014
15
Fairness And Integrity – Politically Speaking
In his Eighth Action Plan, formerly known as a "budget", the Minister from Whitby, Ontario has done an admirable job of dealing with fairness and integrity within a political framework.
Canada
3 Apr 2013
16
Revisions To The General Preferential Tariff (GPT): Higher Tariffs Foreseen
A commentary on the proposed amendments to the General Preferential Tariff by the Canadian government, which could trigger an increase in tariffs on imported goods from more than 70 different countries.
Canada
27 Feb 2013
17
M&A Tax Trends
In our "M&A Outlook for 2012", we discussed the emergence, in 2011, of foreign asset income trusts and noted that we expected the trend to continue in 2012.
Canada
11 Jan 2013
18
Foreign Asset Income Trusts Revive Interest In Income Trust Market
The public offerings of two foreign asset income trusts (FAITs) have revived interest regarding income trusts in Canada.
Canada
23 Apr 2012
19
Québec Budget Provides New Incentives For The Creation Of Financial Services Corporations
In its 2012-2013 budget, the Québec government proposed to introduce fiscal measures that will encourage the creation of new financial services corporations ("FSC") via two new refundable tax credits on eligible expenditures and on salaries paid to eligible employees.
Canada
23 Apr 2012
20
The Tax Consequences Of Estimating Assumed Obligations: The Daishowa-Marubeni Case
On September 23, 2011, the Federal Court of Appeal (the "FCA") released the highly anticipated decision in Daishowa-Marubeni International Ltd. v. The Queen (2011 FCA 267).
Canada
6 Oct 2011
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