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Searching Content indexed under Corporate Tax by Collins Barrow National Incorporated ordered by Published Date Descending.
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1
Are You Selling To U.S. Customers? What The Wayfair Decision Means To Canadian Companies
The recent ruling of the Supreme Court of the United States in South Dakota v. Wayfair, Inc., while receiving little coverage here in Canada, may have a substantial impact on how Canadian companies do business ...
Canada
27 Dec 2018
2
Breaking Down Changes To The Small Business Deduction
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Canada
13 Dec 2018
3
Don't Dive Into The Shallow End Of The TOSI Income Pool
In recent Tax Alerts we discussed the tax on split income (TOSI), which limits income-splitting techniques involving private corporations by taxing amounts received at the highest marginal tax rate.
Canada
27 Sep 2018
4
How To Remain Compliant When Not Acting At Arm's Length
For tax purposes, the Canadian Revenue Agency requires businesses to complete all transactions at fair market value, but some businesses find themselves making special arrangements with family,
Canada
17 Sep 2018
5
Voluntary Disclosure Of Foreign Assets
The Internal Revenue Service (IRS) has announced it will begin to wind down the 2014 Offshore Voluntary Disclosure Program (OVDP) and close it entirely on Sept. 28, 2018.
Canada
2 Sep 2018
6
Every Strong Business Starts With A Strong Transition
For anyone making the transition to self-employment, deciding whether to incorporate is a major decision.
Canada
24 Jul 2018
7
Managing Adjusted Aggregate Investment Income
As outlined in the March Tax Alert, the 2018 Budget includes a measure designed to slow the accumulation of passive investments within active corporations.
Canada
9 Jul 2018
8
Further Elimination Of The Small Business Tax Deferral
Ontario corporations are subject to a general corporate income tax rate of 26.5%
Canada
28 Mar 2018
9
U.S. Tax Reform Punishes U.S. Citizens Abroad
From a taxation perspective, the period from July 2017 to February 2018 has been one of the most tumultuous in recent history for Canadian private company owners.
Canada
15 Mar 2018
10
CB Budget Watch Commentary
The Honourable Bill Morneau, Minister of Finance, today tabled his third budget – "Equality + Growth: A Strong Middle Class" – which supports the Government's people centered approach.
Canada
5 Mar 2018
11
How Will The New Passive Investment Income Rules Actually Affect CCPCS?
After months of public consultation, speculation and concern, the rules regarding Passive Investment Income have finally been unveiled.
Canada
1 Mar 2018
12
Finance Forecast: 6 Areas To Watch In Budget 2018
Last year's budget was delivered with a projected deficit of $28.5 billion and focused on several key areas, including skills development, innovation and middle-class jobs, among others.
Canada
27 Feb 2018
13
Just A Spoonful Of TOSI May Help The Medicine Go Down
The Department of Finance released its long-awaited proposed amendments to the tax on split income (TOSI) rules on December 13.
Canada
22 Dec 2017
14
Ontario Small Business Income Tax Relief Ahead Of The Minimum Wage Increase
Ontario Minister of Finance Charles Sousa announced a reduction to the small business tax rate to take effect on January 1, 2018.
Canada
1 Dec 2017
15
Year-End Tax Planner: Looking Back At 2017 And Forward To 2018
As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who can certify eligibility for the disability tax credit.
Canada
24 Nov 2017
16
Changes Proposed To Taxation Of Private Corporations And Their Shareholders
On July 18, 2017, the federal government of Canada introduced proposals ("announcements") curtailing the use of private corporations to gain tax advantages over other individuals in Canada...
Canada
23 Nov 2017
17
Ontario Small Business Income Tax Relief Ahead Of The Minimum Tax Wage Increase
Ontario Minister of Finance Charles Sousa announced a reduction to the small business tax rate to take effect on January 1, 2018.
Canada
16 Nov 2017
18
U.S. Congress Releases Draft Legislation On Tax Reform
On November 2, 2017, the US House of Representatives Committee on Ways and Means released long-awaited draft legislation on federal tax reform.
United States
9 Nov 2017
19
Public Pressure Results In Finance Re-Examining Proposed Tax Changes
On October 16, 2017, the Department of Finance ("Finance") released changes ("announcement") to the tax proposals previously announced in July 2017.
Canada
25 Oct 2017
20
Republican Framework For U.S. Tax Reform Released
On September 27, 2017 the Republican Party released their long anticipated proposal for U.S. tax reform. The key takeaways of the framework have been summarized below.
Canada
6 Oct 2017
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