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Highlights Of Canada's 2019 Federal Budget
Last week, Bill Morneau tabled the Liberal government's fourth budget, the last before the federal election slated for the fall.
Canada
9 Apr 2019
2
The GILTI Regime And The Changing Face Of U.S. Tax Rules
In 2017, the U.S. Congress enacted landmark tax legislation known informally as the Tax Cuts and Jobs Act.
Canada
19 Oct 2018
3
New IRS Approach To U.S. Tax-Deferred Spin-Offs A Boon To Pharma And Tech
The IRS has signaled its willingness to consider relaxing one of the chief requirements for a U.S. tax-deferred corporate spin-off—the requirement that the business being spun off ordinarily be revenue-generating.
United States
16 Oct 2018
4
Highlights Of Canada's 2018 Federal Budget
The federal budget (Budget 2018) tabled on February 27 (Budget Day) contains a number of proposed amendments to Canada's Income Tax Act (Tax Act).
Canada
2 Mar 2018
5
Can Canada Unlock Its Blockchain Potential?
In the early days of the Internet, there was much skepticism as to its utility, even while those in the vanguard promoted its revolutionary potential.
Canada
1 Nov 2017
6
The Law Of Unintended Tax Consequences
Increasing complexity in business structures, the speed at which transactions are conceived and closed, and rapidly changing tax laws, particularly surrounding base erosion and profit shifting (BEPS)...
Canada
31 Jul 2017
7
U.S. Tax Reform Update: Border-Adjusted Tax
Republican lawmakers, having gained control of the U.S. Congress, are eager to reduce the U.S. federal corporate income tax rate.
Canada
8 May 2017
8
"Rectification Is Not Equity's Version Of A Mulligan": SCC Clarifies Requirements For Rectification
On December 9, the Supreme Court of Canada clarified the conditions under which a taxpayer may seek rectification to avoid unintended tax consequences.
Canada
22 Dec 2016
9
Supreme Court Reaffirms Primacy Of Solicitor-Client Privilege, Finding Income Tax Act Provisions Unconstitutional
On Friday, the Supreme Court of Canada released two decisions dealing with the constitutionality of demands for information and documents ("requirements") sent to lawyers and notaries under Canada's Income Tax Act (Act).
Canada
13 Jun 2016
10
Stock Options Amendments Will Not Have Retroactive Effect
As discussed in our prior bulletin, the newly elected Liberal government indicated in its electoral platform that it intended to make certain tax-related changes, including changes to the tax treatment of stock options.
Canada
30 Nov 2015
11
United States Inversion Opportunities
By some measures, the United States imposes the highest nominal corporate income tax of any OECD country.
United States
3 Jul 2014
12
"FBAR" Reporting Obligations For U.S. Executives Of Canadian Companies Sometimes Overlooked
United States citizens and "green card" holders who live abroad have long been subject to U.S. tax reporting obligations.
Canada
30 May 2014
13
U.S. Internal Revenue Service Announces Deferred Compensation Audit Initiative
The IRS recently announced that it has started a formal audit initiative to evaluate compliance with the rules for nonqualified deferred compensation.
Canada
21 May 2014
14
Highlights Of Canada’s 2010 Federal Budget
The federal budget tabled on March 4, 2010 contains a number of unexpected proposed amendments to Canada’s Income Tax Act
Canada
19 Mar 2010
15
Canadian Companies Should Act Now To Comply With U.S. Tax Laws Governing Deferred Compensation Plans And Arrangements
In 2004, the U.S. Congress enacted section 409A of the U.S. Internal Revenue Code to eliminate perceived abuses in the taxation of non-qualified deferred compensation.
Canada
30 Sep 2008
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