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Searching Content indexed under Capital Gains Tax by Aird & Berlis LLP ordered by Published Date Descending.
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Highlights Of The 2019 Federal Budget
Extend the foreign affiliate dumping rules so as to also apply to any corporation resident in Canada that is controlled by a non-resident individual or non-resident trust or any group of non-arm's
Canada
29 Mar 2019
2
Department Of Finance Announces Abandonment Of Surplus Stripping Proposals
On Thursday, October 19, 2017, the Department of Finance announced that it will not pursue its proposed measures targeting transactions which are intended to convert income into capital gains
Canada
23 Oct 2017
3
Tax News Flash - Changes To The Income Tax Act
On July 18, 2017, Finance Minister Bill Morneau announced the release of a consultation paper and draft legislation to amend the Income Tax Act which target what the Liberal government perceives...
Canada
31 Jul 2017
4
Canadian Budget 2017
On March 22, 2017 ("Budget Day"), the Honourable William Francis Morneau, Canada's Minister of Finance, tabled Canada's annual federal budget ("Budget 2017").
Canada
23 Mar 2017
5
So Many Options: An Overview Of Equity Compensation And Incentives
This article examines common forms of equity compensation, specifically option plans, restricted share unit ("RSU") plans and deferred share unit ("DSU") plans.
Canada
23 Feb 2017
6
Changes To The Principal Residence Exemption
In Canada, the sale of capital property, which includes real estate, for an amount greater than its cost will result in a capital gain, 50% of which is taxable.
Canada
21 Nov 2016
7
Federal Budget 2016
On March 22, 2016, the Minister of Finance released the federal budget ("Budget 2016"). Below is a summary of the important tax changes contained in Budget 2016.
Canada
31 Mar 2016
8
Canadian Budget 2016 - Growing The Middle Class
On March 22, 2016 ("Budget Day"), Minister of Finance Morneau of the recently-elected Liberal Government tabled his first federal budget ("Budget 2016")...
Canada
31 Mar 2016
9
Canadian Budget 2015 - Seeking The Comfort And Support Of "New Balance"
A taxpayer who fails to report all of their income in a taxation year and who had failed to do so in any of its three preceding taxation years is liable to a penalty equal to 10 per cent of the unreported income.
Canada
22 Apr 2015
10
Canadian 2014 Federal Budget
The Government of Canada tabled its federal budget for 2014 on February 11, 2014.
Canada
12 Feb 2014
11
Federal Court of Appeal Affirms Central Management & Control Test for Trust Residency
On November 17, 2010, the Federal Court of Appeal affirmed the landmark decision of the Tax Court of Canada in Garron and Garron, Trustees of the Garron Family Trust v. The Queen (reported as St. Michael Trust Corp.) and thereby ushered in new law on the question of trust residency.
Canada
30 Nov 2010
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