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Searching Content indexed under Capital Gains Tax by Gowling WLG ordered by Published Date Descending.
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Budget 2019 : Positionnement en vue des élections d'automne
Les taux marginaux d'imposition les plus élevés du Canada étant décrits par certains analystes comme étant « punitivement élevés » et l'économie canadienne glissant vers un taux de croissance annualisé de seulement ...
Canada
21 Mar 2019
2
Budget 2019: Positioning For A Fall Election
With Canada's top marginal tax rates described by some analysts as "punitively high," and with the Canadian economy sliding to an annualized rate of growth of only 0.4 per cent in the fourth quarter, many were hoping for tax reductions in Budget 2019 that would help make Canada more competitive.
Canada
21 Mar 2019
3
No Rubbing Salt In The Wound: The Canada Revenue Agency Provides Tax Relief For Losses From Fraudulent Investment Schemes
Taxpayers victimized by fraudulent investment schemes ("Fraudulent Investment Schemes") may find some relief by deducting their losses. Recent Canada Revenue Agency ("CRA") administrative statements...
Canada
19 Sep 2018
4
Anticipating The Tax Implications Of Brexit
While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.
European Union
10 Sep 2018
5
Budget 2018: Sensible Measures
From a tax perspective, the headline news is that Budget 2018 completes the Government of Canada's general retreat from the astounding July Proposals to address passive investment income in private corporations.
Canada
28 Feb 2018
6
A Taxing Situation: B.C. Court Ruling Requires Notaries And Lawyers To Have Their House In Order
In Canada, purchasers of a property pay a 25 per cent capital gains tax charged by the Canada Revenue Agency ("CRA") to a non-resident seller on any profit made on the sale based on section 116 of the Income Tax Act...
Canada
3 Aug 2017
7
New Money Laundering Regime Introduces Additional Compliance Duties For Pension Scheme Trustees
New money laundering requirements came into effect on 26 June 2017 which impose new compliance obligations on trustees of occupational pension schemes.
UK
25 Jul 2017
8
Tea, Maple Syrup And Taxes
Canada is one of the preferred locations for emigrating UK residents.
Canada
22 Jun 2017
9
Unsuccessful Interest Relief Application
Relief from interest accrual requested under the Income Tax Act in a complex and protracted dispute was recently rejected in Walsh v Canada, 2017 FC 411...
Canada
15 Jun 2017
10
Le Budget 2017 : Pas De Grands Changements Dans Un Budget Attentiste
Malgré le déficit qui ne cesse d'augmenter, le budget 2017 ne contient aucune augmentation de taxe générale ou autres mesures qui pourraient changer la donne, lesquelles mesures...
Canada
23 Mar 2017
11
Budget 2017: No Game-Changers In Holding-Pattern Budget
Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much speculation in recent weeks.
Canada
23 Mar 2017
12
The 3% Tax And The Concept Of Beneficial Owner
Under Article 990 D of the French tax code, companies and other entities which own French real estate, directly or indirectly, are subject to an annual 3% tax applied to the market value of the real estate.
France
21 Feb 2017
13
Successful Québec Shuffle - Inter-Provincial Tax Planning Is Alive And Well
A tax planning structure commonly referred to as the Québec year-end shuffle did not constitute an avoidance transaction for purposes of the British Columbia general anti-avoidance rule...
Canada
10 Feb 2017
14
Owning French Real Estate In Trust
Although the concept of a trust does not exist in the French Civil Code, French law does not prohibit the ownership of assets, in particular French real estate, through trusts.
France
10 Jan 2017
15
Reforms To The Taxation Of Non-UK Domiciled Individuals: Draft Legislation And Final Proposals
On Monday 5 December 2016, the Government published long-awaited draft legislation for the reform of the taxation of non-UK domiciled individuals....
UK
15 Dec 2016
16
French Social Contributions And Residents Of Third Party States
Since 2012, social contributions have applied at a rate of 15.5% on French rental income earned as of 1 January 2012.
Canada
7 Sep 2016
17
Proposed Replacement Of Eligible Capital Property Rules By New Depreciable Property Class
Budget 2016 proposed rules to replace the existing eligible capital property ("ECP") regime with a new class of depreciable capital property effective as of Jan. 1, 2017.
France
30 Aug 2016
18
Sales Of Linked Notes
This is article is part of a series dealing with draft legislation released for comment by the Department of Finance on July 29th.
Canada
19 Aug 2016
19
To Re-Structure Or Not? UK Residential Property In The Eye Of The Tax Storm
The Government has not yet consulted or legislated on the proposed changes.
UK
26 Apr 2016
20
Urgent Advisory: Commence Voluntary Disclosures Before The End Of 2015
Data from the Canada Revenue Agency ("CRA") confirms that voluntary disclosures ("VDs") of offshore assets, gains and income hit record levels in 2015.
Canada
16 Dec 2015
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