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Searching Content indexed under Corporate Tax by Rotfleisch & Samulovitch P.C. ordered by Published Date Descending.
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1
What Are The Impacts Of Canada Revenue Agency's Cap On Stock Option Tax Deductions? A Canadian Tax Lawyer's Analysis
The government budget in 2019 revealed that Canada intends to cap stock option deductions for individuals because the stock option tax deduction was regressive.
Canada
25 Jul 2019
2
405 Canada Inc v MNR
The CRA must, however, exercise this discretionary authority in a manner that is fair—both procedurally and substantively.
Canada
31 Jan 2019
3
Toronto Tax Lawyer Commentary On The Tax Considerations Of Corporate Financing
Businesses that have moved beyond the start-up phase and need to consider how to implement continuing expansion must ultimately determine the method of financing that will yield the greatest total return.
Canada
3 Dec 2018
4
Safe Income On Hand – Paying Tax Free Inter-Corporate Dividends – A Toronto Tax Lawyer Analysis
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
Canada
15 Nov 2018
5
Limited Liability Corporation
Various tax efficient vehicles are available to Canadians who purchase and hold assets, or carry out business in the United States.
Canada
12 Nov 2018
6
Ceasing Directorship
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director. The Canadian Excise Tax Act makes the directors of a corporation liable for the GST/HST remittance arrears of that corporation.
Canada
9 Nov 2018
7
Guilty Of Tax Evasion Or Simply Tax Planning? – R v Patry – A Canadian Tax Lawyer Analysis
In R v Patry 2018 BCSC 1524 the Supreme Court of British Columbia (the "Court") found that Mr. Patry did not have the requisite culpable state of mind for a tax evasion conviction.
Canada
2 Nov 2018
8
Determining The Residence Of A Corporation For Tax Purposes – A Canadian Tax Lawyer's Guide
Corporations resident in Canada are taxed on their worldwide income, while non-resident corporations of Canada are taxed only on their Canadian source income.
Canada
21 Sep 2018
9
Taxation Of Shareholders: The Basic Deemed-Dividend Tax Rules—A Canadian Tax Lawyer's Analysis
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Canada
20 Aug 2018
10
Personal Services Businesses – A Toronto Tax Lawyer Analysis
In Canada, there is a taxation principal of integration which means that, as much as possible, the ultimate tax rate paid on a stream of income is the same regardless of whether it is earned...
Canada
16 Aug 2018
11
2018 Federal Budget – Passive Income In Private Corporations – A Toronto Tax Lawyer Analysis
Though both may end up paying a similar tax rate on the income generated by their investments, the CCPC would be earning more income due to its higher starting capital.
Canada
13 Mar 2018
12
Tax Losses From Theft And Embezzlement Of Bitcoin & Other Assets— A Canadian Tax Lawyer Analysis
Taxpayers, particularly those with valuable inventory or capital assets, can be crippled through the actions of opportunistic thievesand fraudsters.
Canada
26 Feb 2018
13
Dividend Gross-Up And Dividend Tax Credits – A Toronto Tax Lawyer Analysis
A key concept in Canadian tax law is the idea of tax integration.
Canada
14 Feb 2018
14
Dividend Types Under The Canadian Income Tax Act – A Toronto Tax Lawyer Analysis
The most common type of dividend of which one might be aware is the standard cash dividend – a payment of cash from a corporation to its shareholders.
Canada
30 Jan 2018
15
CRA Income Tax Penalties – Failure To File Tax Returns Electronically Penalties –Toronto Tax Lawyer Analysis
The Canadian Income Tax Act requires certain corporations to file their annual income tax returns electronically.
Canada
22 Nov 2017
16
Small Business Deduction (SBD): Section 125 Of Canada's Income Tax Act—A Canadian Tax Lawyer's Analysis
Canadian provinces and territories offer a similar small business deduction.
Canada
22 Nov 2017
17
PayPal CRA Court Order - When Shared Economy Becomes Underground Economy
A tax fishing expedition is where CRA goes to a third party to obtain general third party information that may aid them in auditing taxpayers rather than the subject of the information order.
Canada
15 Nov 2017
18
Tax Refunds: Corporate Tax Credits From Closed Tax Years - Re-Appropriation Of Amounts – A Canadian Tax Lawyer Analysis
When a taxpayer files a tax return within 3 years of the end of the taxation year, the Canada Revenue Agency ("CRA") is obligated to refund to the taxpayer any overpayments of tax.
Canada
15 Jun 2017
19
Improvements Coming To Income Tax Notice Of Objection Process - Canadian Tax Lawyer Analysis
In this 2 part article on the CRA review by the Auditor General of Canada our expert Canadian tax lawyers analyze the report and explain changes to the tax Notice of Objection process....
Canada
13 Feb 2017
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