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Searching Content indexed under Capital Gains Tax by Dentons ordered by Published Date Descending.
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1
Canada's Split Personality On Art: Donations vs. Export
The Heffel Gallery Limited v. Canada (Attorney General), 2018 FC 605 decision (Heffel), rendered by the Federal Court in June 2018 was a historical art law decision that divided the art community
Canada
6 Jun 2019
2
Canada Federal Budget 2019
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons' Tax group, together ...
Canada
23 Apr 2019
3
Overview Of Proposed Changes To The Taxation Of Income Derived From Private Corporations
In the March 2017 Federal Budget, the Department of Finance announced that it was studying certain aspects of the taxation of private corporations ...
Canada
1 Feb 2018
4
Simplification Of Tax On Split Income Rules
On December 13, 2017, the Department of Finance introduced revised rules relating to distributions of income (referred to as "income sprinkling") from a private corporation.
Canada
18 Dec 2017
5
Tax Planning For Private Corporations And Their Shareholders - Converting Income Into Capital Gains
On October 19, 2017, the Department of Finance Canada issued a news release advising that it will not move ahead with proposed measures intended to target the conversion of income into capital gains.
Canada
27 Oct 2017
6
The Federal Government Takes Aim At Private Corporations And Their Shareholders
On July 18, 2017, the Federal Government released a package of tax measures aimed to "improve fairness", "close loopholes" and limit tax planning strategies that involve the use of private corporations.
Canada
8 Aug 2017
7
Tax Court Introduces Common Books Of Authorities Project
Tax Court has implemented a new common books of authorities program for its Toronto courtrooms that will eliminate the need for taxpayers to print copies of certain frequently-cited authorities.
Canada
14 Apr 2016
8
Changing Income Tax Rates In Alberta – Planning Considerations
In a recent article, we described the changes to income tax rates that the provincial government has enacted and the increase to income tax rates that the incoming federal government has pledged to enact.
Canada
19 Nov 2015
9
Zhang: BC SC Refuses To Rectify Share Transfer
The taxpayer was resident in British Columbia. He carried on a business of manufacturing and distributing laser equipment.
Canada
29 Jul 2015
10
More Guidance From The CRA On Bitcoin Activities and Transactions
The CRA has issued further guidance on the Canadian tax issues arising in respect of the virtual currency.
Canada
25 Apr 2014
11
IRS: Bitcoin Not A Currency For Tax Purposes
As expected, the U.S. Internal Revenue Service has provided some guidance on the U.S. tax treatment of Bitcoin.
Canada
7 Apr 2014
12
Tax Court Interprets "Ownership" For Purposes Of GST/HST New Housing Rebate
In Rochefort v. The Queen, the Tax Court of Canada provided clarity on the definition of "ownership" for the purposes of the GST/HST New Housing Rebate.
Canada
13 Feb 2014
13
Bitcoins: More Guidance From The CRA
Tax authorities around the world continue to wrestle with the tax issues arising from the use and sale of Bitcoin currency.
Canada
23 Jan 2014
14
Waiving Rights Of Objection And Appeal: SCC Declines To Hear The Taxpayer’s Appeal In Taylor V. The Queen
The Supreme Court of Canada recently dismissed the application for leave to appeal in Terry E.Taylor v. Her Majesty the Queen.
Canada
28 Aug 2013
15
The Gwartz Decision: The GAAR Is Not A Filler
In a recent case the Crown attempted to utilize the GAAR to recharacterize as dividends certain capital gains which had been realized by a family trust and allocated to the minor-aged taxpayers in 2003, 2004 and 2005.
Canada
23 May 2013
16
Sales Of Condominium Units Under Audit By Canada Revenue Agency
A Canada Revenue Agency audit initiative is targeting taxpayers who have recently sold condominium units they did not occupy or occupied for only a short period of time.
Canada
2 May 2013
17
Imposition Of GST On Criminal Defence Legal Fees Does Not Infringe Section 10(B) Of The Charter: Stanley J. Tessmer Law Corporation V The Queen
A discussion on a recent court judgment which states that the general GST charging provision in section 165 of the Excise Tax Act, R.S.C. 1985, c. E-15 does not infringe section 10(b) of the Canadian Charter of Rights and Freedoms.
Canada
12 Feb 2013
18
Federal Court Of Appeal Finds Payments From Ponzi Scheme Are Taxable As Income
The Federal Court of Appeal (the "FCA") released its reasons in The Queen v. Donna M. Johnson (2012 FCA 253) on October 4, 2012. In that decision, the FCA ruled that payments made to an unwitting participant in a Ponzi scheme were taxable as income.
Canada
28 Nov 2012
19
Federal Court Of Appeal To Hear Argument Tomorrow In "Break Fee" Case (Morguard)
Tomorrow morning (November 20, 2012), the Federal Court of Appeal is scheduled to hear an appeal by Morguard Corporation ("Morguard", formerly operating as Acktion Corporation), regarding the taxation of a "break fee" received as a result of a failed takeover bid.
Canada
26 Nov 2012
20
Supreme Court Of Canada Considers Two Quebec Rectification Cases
In what circumstances may the Superior Court of Quebec correct a written instrument that does not reflect the parties’ intent?
Canada
19 Nov 2012
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