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Searching Content indexed under Withholding Tax by McCarthy Tétrault LLP ordered by Published Date Descending.
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Commentaire relatif au budget fédéral de 2019 – Mesures fiscales
Le 19 mars 2019 (jour du budget), le ministre des Finances, Bill Morneau, a déposé à la Chambre des communes le quatrième budget du gouvernement libéral, intitulé Investir dans la classe moyenne (le budget de 2019).
Canada
1 Apr 2019
2
2019 Canadian Federal Budget Commentary – Tax Initiatives
On March 19, 2019 (Budget Day), Finance Minister Bill Morneau tabled in the House of Commons the Liberal Government's fourth budget
Canada
1 Apr 2019
3
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
4
Deemed Trust For Unremitted Withholdings Trumps Interim Financing Charge In Recent Nova Scotia Supreme Court Decision
With respect to the first reason, the court found that Temple went too far in extending the analogy of the floating charge to secured creditors.
Canada
1 Sep 2017
5
Anson V. HMRC: Another Approach To LLCs
The facts in the case may be summarised as follows. The taxpayer in the case (Anson) was a non-domiciled UK resident and member of an LLC which carried on the business of managing venture capital funds in the US.
UK
4 Dec 2015
6
One For The Price Of Two – It Could Happen To You When You Buy Canadian Real Estate From A Non-Resident
The first time I broke the news to a New York lawyer that his client would not receive the expected sale proceeds at closing was a memorable experience.
Canada
25 Aug 2015
7
Proposed Relieving Measure For Regulation 102 Withholdings By Non-Resident Employers
The ultimate tax liability of the employee will not be affected if the employee is not, in fact, entitled to treaty benefits in respect of the remuneration.
Canada
9 Jul 2015
8
Fourth Protocol To Canada-UK Treaty Eliminates Withholding Tax On Arm’s Length Interest, But Preserves Tax Exemption For Gains On Disposition Of Shares And Interests Deriving Value From Canadian Real Property
Canada and the UK signed the fourth protocol amending the Convention between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland.
Canada
16 Oct 2014
9
Canadian Back-To-Back Loan Proposals
The 2014 federal budget included measures intended to eliminate the use of back-to-back loans to avoid the thin capitalization rules and/or withholding tax on interest paid to non-arm’s length non-residents.
Canada
16 Oct 2014
10
Withholding Its Assessment: The Federal Court Of Appeal Clarifies The Narrow Limits On Judicial Review In The Tax Context
The Federal Court of Appeal has issued its decision in The Minister of National Revenue and Canada Revenue Agency v. JP Morgan Asset Management (Canada) Inc., 2013 FCA 250. The case concerns the scope of administrative law remedies and the essence of an administrative "decision."
Canada
4 Dec 2013
11
International Aggressive Tax Avoidance And Tax Evasion
Canada’s 2013 federal budget released on March 21, 2013 introduces a number of measures to strengthen the ability of the Canada Revenue Agency to address international aggressive tax avoidance and to combat international tax evasion so as to maintain and protect Canada’s tax base.
Canada
15 May 2013
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