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Searching Content indexed under Tax Authorities by Stikeman Elliott LLP ordered by Published Date Descending.
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1
Modifications Au Paysage Canadien Des Accords Fiscaux Internationaux : Entrée En Vigueur De l'Instrument Multilatéral Au Canada
Le 21 juin 2019, le projet de loi C‑82, Loi mettant en œuvre une convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base
Canada
10 Jul 2019
2
Mise à jour sur l'imposition des options d'achat d'actions accordées aux employés
Le 17 juin 2019, le ministère des Finances a publié un avant-projet de loi concernant l'imposition des options d'achat d'actions accordées aux employés.
Canada
8 Jul 2019
3
Taxes In Share Purchase Agreements: The Role Of Tax Representations And Warranties
In this second installment of our periodic series related to taxes and purchase agreements, we discuss the function that tax representations and warranties serve in a share purchase agreement.
Canada
15 Apr 2019
4
La fiscalité des conventions d'achat d'actions : le rôle des déclarations et garanties fiscales
Les déclarations et les garanties sont un élément clé de la majorité des conventions d'achat d'actions.
Canada
12 Apr 2019
5
SEMINAR: Tax Matters For Non-Tax Specialists (Video)
Éric Lévesque and Frank Mathieu, partners in the Tax Group, demystify tax matters for non-tax specialists in this seminar. (1 hour, 1 minute)
Canada
1 Apr 2019
6
CONFÉRENCE : Questions fiscales pour non-fiscalistes (Video)
Éric Lévesque et Frank Mathieu, associés au sein du groupe Fiscalité, démystifient les questions fiscales pour les non-fiscalistes. (1 heure, 1 minute)
Canada
28 Mar 2019
7
Taxes In Share Purchase Agreements: Pre-Closing Tax Liabilities
In the first installment in an occasional series on taxation issues in share purchase agreements
Canada
1 Mar 2019
8
New GST/HST Rules For Collection Of Tax On Sales Of Carbon Emission Allowances
On June 27, 2018, Department of Finance Canada released draft technical changes to the GST/HST rules applicable to sales of carbon emission allowances (cap-and-trade systems).
Canada
24 Jul 2018
9
U.S. Supreme Court Refuses To Hear Challenge To FATCA
The U.S. Supreme Court has declined to hear an appeal from the U.S. Court of Appeals' ruling in the Crawford case, in which the constitutionality of FATCA was unsuccessfully argued.
United States
24 Jul 2018
10
GST/HST Credit Notes Are Not Effective Until Payment Is Made: FCA Rules On Insolvent Supplier's Unfulfilled Commitment To Reimburse Customer
North Shore Power Group ("North Shore") is in the business of renewable energy projects and had been in a contractual relationship with Menova Energy Inc. ("Menova"), a supplier of solar panels and related services.
Canada
19 Apr 2018
11
Plains Midstream: Looking For Tax Symmetry In All the Wrong Places?
The loan was interest-free and repayable in 2030.
Canada
5 Mar 2018
12
The Stikeman Elliott Federal Budget Commentary 2018
On July 18, 2017, the government indicated that there were three aspects of the taxation of private corporations that, while legal, were unfair to the undefined "middle class".
Canada
1 Mar 2018
13
Tax Court Holds PUC Averaging Strategy To Be Abusive Tax Avoidance
With Canada's general anti-avoidance rule (GAAR) celebrating its 30th birthday next year, it is surprising that certain basic aspects of the rule remain unsettled.
Canada
23 Oct 2017
14
Common Reporting Standard Guidance Published By The CRA
Within the publication are various commentaries that cross-reference the U.S. Foreign Account Tax Compliance Act contained in Part XVIII of the Act in the implementation of CRS.
Canada
7 Apr 2017
15
Ontario Land Transfer Tax Rate Increase And Other Changes
In its 2016 Ontario Economic Outlook and Fiscal Review, released on November 14, the Government of Ontario has proposed a number of significant changes to the Province's Land Transfer Tax regime.
Canada
22 Nov 2016
16
US District Court Dismisses FATCA Challenge
On April 25, 2016, the United States District Court for the Southern District of Ohio, Western Division, dismissed a challenge that had been brought by United States Senator Rand Paul...
Canada
9 May 2016
17
The Kitco Metals Inc. Decision: How To Restrict The Tax Authorities' Recourse To Set-Off In The Context Of A Restructuring
On February 1, 2016, the Superior Court of Québec delivered its judgment in the important Kitco Metals Inc. case.
Canada
14 Mar 2016
18
Common Reporting Standard: Considerations For Managers And Funds
In this installment of our analysis of the OECD's Common Reporting Standard (CRS), we address practical considerations for affected Canadian investment funds.
Canada
11 Mar 2016
19
Requirements Under Controversial Canadian Bill C-377 Waived Relieving Investment Funds Of Potentially Costly Reporting Requirements
The Minister of National Revenue has waived reporting requirements under Bill C-377 for periods through 2016.
Canada
17 Jan 2016
20
U.S. FIRPTA Reform Signed Into Law By President Obama
On December 18, 2015, the U.S. Congress passed and President Obama signed into law major reforms to the Foreign Investment in Real Property Tax Act contained in the Protecting Americans from Tax Hikes Act of 2015.
Canada
5 Jan 2016
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