Search
Searching Content indexed under Capital Gains Tax by Fogler, Rubinoff LLP ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Daniel LaPlante v. The Queen: Family Trusts And Corporate Transactions Gone Awry
Many trustees do not follow the legalities surrounding family trusts in corporate transactions. On a share sale transaction, the trustees (often one or both of the patriarch or matriarch....
Canada
12 Jun 2019
2
Dividend Allocations To A Corporate Beneficiary Subject To Part Iv Tax In A Share Sale Transaction
In CRA Technical Interpretation 2016-0647621E5, June 3, 2016, "Part IV Income Tax - Dividend Paid to a Corporate Trust Beneficiary", the CRA held that Part IV tax would apply on an allocation of dividends...
Canada
28 Dec 2018
3
Univar Holdco Canada Ulc V. Canada - The Relevance Of Alternative Transactions, Subsequent Amendments And Finance Commentary To The Gaar Analysis
On October 13, 2017, the Federal Court of Appeal released its decision in Univar Holdco Canada ULC v. Canada, 2017 FCA 207.
Canada
27 Mar 2018
4
Major Proposed Changes To The Taxation Of Private Corporations And To Severely Limit Income Splitting
The Federal Government released a set of proposals on July 18, 2017 that, in the government's words, are designed to "improve fairness in the tax system by closing loopholes and addressing...
Canada
20 Jul 2017
5
Reporting Now Required To Claim The Principal Residence Exemption ("PRE")
The long-standing administrative policy of the CRA was not to require an individual to report the disposition of a principal residence if there was no capital gain remaining after applying the PRE.
Canada
21 Apr 2017
6
The End Of The Death Tax?
The repeal of the U.S. Federal estate and gift tax took a major step forward. Bill HR198 (the Death Tax Repeal Act 2017) was recently re-introduced in the Senate and the House of Representatives.
Canada
8 Feb 2017
Links to Result pages
 
1