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CRA Provides OTIP Update
At a recent STEP conference roundtable, the CRA stated that, from January 2014 to April 2016, the CRA had received 2,984 calls (812 of which were from potential informants) and 333 written submissions.
Canada
17 Aug 2016
2
Changing Income Tax Rates In Alberta – Planning Considerations
In a recent article, we described the changes to income tax rates that the provincial government has enacted and the increase to income tax rates that the incoming federal government has pledged to enact.
Canada
19 Nov 2015
3
Highlights From The Toronto Centre CRA & Professionals Group Breakfast Seminar – February 19, 2015
On February 19, 2015, at the Toronto Centre CRA & Professionals Group Breakfast Seminar CRA representatives provided an update on two topics.
Canada
2 Mar 2015
4
McKesson: Respondent’s Factum Filed
Earlier this year, McKesson Canada Corporation appealed the decision of the Tax Court of Canada in McKesson Canada Corporation v. The Queen.
Canada
27 Aug 2014
5
Successful Judicial Review Of Taxpayer Relief Application: NRT Technology Corp V. AG Canada
On February 26, 2006, NRT paid a bonus to its President in the amount of $7,093,000.
Canada
18 Mar 2013
6
New Guidance From The OECD On The Meaning Of "Beneficial Owner" For Tax Treaty Purposes
Taxpayers and their advisors should be aware of a significant new development concerning the appropriate withholding tax rate on the payment of cross-border interest, royalties and dividends.
Canada
31 Oct 2012
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