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Searching Content indexed under Capital Gains Tax by Crowe MacKay LLP ordered by Published Date Descending.
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1
Federal Budget Commentary 2019 – Personal Measures
Employee stock options can receive preferential tax treatment.
Canada
2 Apr 2019
2
Federal Budget Commentary 2019 – Business Income Tax Measures
Canadian-controlled private corporations or associated groups of such corporations, are entitled to an enhanced federal tax credit based on up to $3,000,000 of current SR&ED expenditures incurred in a taxation year.
Canada
2 Apr 2019
3
Federal Budget Commentary 2019 – International Tax Measures
Canada provides a participation exemption (exempt surplus) on repatriation of earnings from foreign affiliates.
Canada
2 Apr 2019
4
Federal Budget Commentary 2019 – Introduction
Finance Minister Bill Morneau's message with Budget 2019 is that, thanks to the Federal Government's investments over the past three years, things are going well — especially for the middle class.
Canada
2 Apr 2019
5
Federal Budget Commentary 2019
On March 19, 2019, Finance Minister Bill Morneau tabled the 2019 Federal Budget.
Canada
2 Apr 2019
6
Tax Letters: 2018 Federal Budget – International
Section 212.1 is a provision that is intended to prevent a non-resident (the transferor) from stripping surplus out of a Canadian resident corporation (Canco) as a capital gain which might be...
Canada
1 Mar 2018
7
Tax Letters: 2018 Federal Budget – Business Income Tax Measures
The Budget proposes to introduce measures to reduce perceived tax advantages where a private corporation earns passive income.
Canada
1 Mar 2018
8
Tax Letters: 2018 Federal Budget – Personal Income Tax Measures
The Budget did not propose a number of changes that were the subject of speculation prior to the Budget.
Canada
1 Mar 2018
9
2018 Federal Budget Highlights
On February 27th, 2018, Finance Minister Bill Morneau tabled the 2018 Federal Budget.
Canada
1 Mar 2018
10
Updated Proposed Rules On Income Sprinkling
On December 13, 2017, the Government released its updated proposed rules on Income Sprinkling (also known as Income Splitting).
Canada
18 Dec 2017
11
Taxation Of Private Corporations – Recent Developments
The federal government has announced that it will be modifying certain aspects of its proposed rules regarding the taxation of private corporations.
Canada
31 Oct 2017
12
Update: Tax Planning For Private Corporations And Shareholders
The title to Bob Dylan's 1964 song is an appropriate way to describe the impact of newly released proposed tax rules.
Canada
2 Aug 2017
13
2017 Federal Budget – Personal Income Tax Measures
The Budget did not propose a number of changes that were the subject of heavy speculation. In particular, the capital gains inclusion rate will not increase and remains at 50 per cent.
Canada
3 Apr 2017
14
2017 Federal Budget – Business Income Tax Measures
The Budget makes no changes to corporate tax rates. In addition, no changes are made to eligibility for the small business rate.
Canada
3 Apr 2017
15
Tax Letters: 2017 Federal Budget Highlights
On March 22, 2017, Finance Minister Bill Morneau tabled the 2017 Federal Budget.
Canada
3 Apr 2017
16
Tax Letters: What's New In Tax For 2016
Effective as of 2016, the tax rate for the second lowest federal tax bracket ($45,282 to $90,563 of taxable income) decreased from 22% to 20.5%...
Canada
20 Dec 2016
17
Winter 2016/2017 Insights – Year End Tax Planning Guide
Welcome to our 2016 tax planning issue, full of topics and opportunities that we believe you should consider as we reach the end of 2016 and look forward to 2017.
Canada
20 Dec 2016
18
New Developments May Affect Your Business Sale
The 2016 Federal Budget released in March contained proposed changes that may impact selling your business in the near future.
Canada
8 Jun 2016
19
2016 Alberta Budget
On April 14th, 2016, Alberta Finance Minister Joe Ceci announced the 2016 Alberta Budget. Below is a summary of some of the tax measures that were included in the Budget.
Canada
20 Apr 2016
20
Tax Letters: 2016 Canadian Federal Budget
The federal small business reduction will remain at 17.5 per cent for 2016 and subsequent taxation years, which provides for a federal small business tax rate of 10.5 per cent, down from 11.0 per cent in 2015. Of course, the provincial rate must be added to determine the actual rate.
Canada
1 Apr 2016
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