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Searching Content indexed under Tax Authorities by McCarthy Tétrault LLP ordered by Published Date Descending.
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Bulletin d'information 2019-5 – Nouvelle obligation de divulguer un contrat de prête-nom
Bulletin d'information 2019-5 – Nouvelle obligation de divulguer un contrat de prête-nom
Canada
8 Jul 2019
2
Finance Releases Employee Stock Option Proposals
As foreshadowed in the 2019 federal budget (Budget 2019), on June 17, 2019, the Department of Finance released draft legislation to limit the beneficial tax treatment
Canada
3 Jul 2019
3
Information Bulletin 2019-5 – New Mandatory Disclosure Of Nominee Agreements
Further to the statements made in Budget 2019-2020 about strengthening mandatory disclosure mechanisms, and improving rules governing the use of nominees, the ministère des Finances du Québec released...
Canada
1 Jul 2019
4
Canada's New Carbon Tax In Force April 1, 2019
Due to the broad scientific consensus that greenhouse gas ("GHG") emissions contribute to the amplification of global climate change, the Canadian government adopted in June, 2018 its own GHG emissions pricing scheme...
Canada
11 Apr 2019
5
Entrée en vigueur de la taxe carbone fédérale le 1 avril 2019
Il existe un large consensus scientifique selon lequel les émissions de gaz à effet de serre (« GES ») contribuent à l'amplification des changements climatiques mondiaux.
Canada
11 Apr 2019
6
Case Law Summaries – Tax
This case involved an appeal from a Superior Court decision on the interpretation of a provision of Québec's Taxation Act.
Canada
1 Apr 2019
7
British Columbia "Employer Health Tax" Now In Effect
MSP premiums were reduced by 50% on January 1, 2018, and will be completely eliminated by 2020.
Canada
15 Jan 2019
8
Changes To The T1134 Filing Deadline
This change was initially intended to align the information return filing deadline with the taxpayer's income tax return filing deadline.
Canada
30 Nov 2018
9
MLI Big Picture Changes Update
Assuming the bill receives Royal Assent, Canada will then deposit a notice of ratification with the MLI depository
Canada
30 Nov 2018
10
Moving Forward: Carbon Taxes And Rebates
On October 24, 2018, the federal government announced its intention to move forward with a federal carbon pricing system beginning in 2019.
Canada
30 Oct 2018
11
Budget du Québec de 2018 et économie numérique – Le point sur l'inscription au fichier de la TVQ
Comme il en a été question dans certains articles précédents, les modifications à la Loi sur la taxe de vente du Québec annoncées dans le budget du Québec de 2018...
Canada
28 Sep 2018
12
The 2018 Québec Budget And Digital Economy – An Update Regarding QST Registration
As discussed in prior articles, certain amendments to the Act Respecting the Québec Sales Tax announced in the 2018 Québec Budget and which related to the digital economy and electronic commerce received...
Canada
28 Sep 2018
13
2018 Federal Budget Proposes Legislative Changes To Make Foreign-Born Indigenous Peoples Having Status Under The Indian Act Retroactively Eligible For Certain Child Tax Benefits
On February 27, 2018, Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's third budget, Equality + Growth = A Strong Middle Class ("Budget 2018").
Canada
1 Mar 2018
14
Federal Budget Expands Tax Support For Clean Energy
Generally, investments in specified clean energy generation and conservation equipment may qualify for accelerated capital cost allowance rates by being included in either Class 43.1 or Class 43.2.
Canada
1 Mar 2018
15
Crown Priority Under Section 222(3) Of The Excise Tax Act
We have recently profiled conflicting cases dealing with a priority contest between super-priority charges granted pursuant to creditor protection legislation and deemed trusts arising under the Income Tax Act.
Canada
2 Nov 2017
16
Municipal Taxation: Significant Decision For All Single-Use Buildings
The recent decision of the Québec Administrative Tribunal in Indorama c. Montréal, 2017 QCTAQ 07874, fundamentally changes how the values of single-use buildings on municipal assessment roll...
Canada
12 Oct 2017
17
2017 Canadian Federal Budget Commentary – Tax Initiatives
On March 22, 2017 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's second budget, Building a Strong Middle Class (Budget 2017).
Canada
23 Mar 2017
18
New Québec Transfer Duty Regulations
The Quebec government has deposited new regulations to give effect to measures ann‎ounced in the March budget.
Canada
30 Nov 2016
19
The Supreme Court Protects Accounting Records Of Lawyers From The CRA
Both decisions consider the power of the Canadian Revenue Agency ("CRA") to compel the production of documents or information from lawyers or notaries pursuant to provisions of the Income Tax Act.
Canada
22 Jul 2016
20
The Supreme Court Confirms That Client Requirements For Information Issued To Lawyers And Notaries Are Unlawful And Abusive
In a June 3, 2016 judgment, the Supreme Court of Canada confirmed that requirements to provide documents or information under the Income Tax Act issued to lawyers or notaries...
Canada
14 Jun 2016
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