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Searching Content indexed under Withholding Tax by Borden Ladner Gervais LLP ordered by Published Date Descending.
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Canadian FATCA And CRS Compliance Updates
It has now been almost five years since Canada entered into the Canada-United States Enhanced Tax Information Exchange Agreement (the IGA), which was implemented by the Canada-United States...
Canada
12 Dec 2018
2
FEDERAL BUDGET 2015 – A Budget To Run On
The Honourable Joe Oliver, Minister of Finance, tabled the government’s 2015 Federal Budget (Budget 2015) on April 21, 2015.
Canada
22 Apr 2015
3
Federal Budget 2015 — A Budget To Run On
The Honourable Joe Oliver, Minister of Finance, tabled the government's 2015 Federal Budget (Budget 2015) on April 21, 2015 (Budget Day).
Canada
22 Apr 2015
4
Canadian Tax Planning Deadlines For 2014
With the end of 2014 approaching, businesses should be aware of several important tax planning deadlines. Some of these are unique to 2014, while others are recurring deadlines that can arise every year.
Canada
10 Dec 2014
5
Canada Issues Revised Back-to-Back Loan Rules
Steve Suarez of BLG's Tax Group provides an in-depth analysis of the October 20th version of the back-to-back loan proposals originally announced in the 2014 federal budget.
Canada
28 Oct 2014
6
New Canada-U.S. Initiative To Track Time Spent In Either Country Will Spotlight Cross-Border Tax Obligations
Canada and the U.S. will implement a new joint initiative to share information about when individuals cross the border to enter and leave their respective countries.
Canada
20 Jun 2014
7
UPDATED With In-Depth Analysis: Back-To-Back Loan Proposals In 2014 Federal Budget Create Tax Problems
In Tax Notes International, Steve Suarez of BLG's tax group provides an in-depth analysis of the proposed back-to-back loan proposals in the 2014 federal budget.
Canada
9 May 2014
8
2013 Tax Planning Deadlines For Businesses
As the end of 2013 approaches, taxpayers should be aware of some important tax planning deadlines in the Canadian tax system.
Canada
14 Nov 2013
9
A Practical Guide To Software License Agreements: Fees And Related Matters
Software license agreements generally require the customer to pay fees for the software license and related services, which fees are usually based upon the duration of the license and the manner in which the customer is allowed to use the software, together with applicable taxes and withholdings.
Canada
12 Feb 2013
10
CRA Comments On Bundled Cross-Border License Fee
Subparagraph 212(1)(d)(vi) of the Income Tax Act (Canada) exempts non-residents of Canada from non-resident withholding tax on Canadian royalty payments received in respect of a copyright for the production or reproduction of any literary, dramatic, musical or artistic work.
Canada
11 Dec 2012
11
Canadian Year-End Tax Planning Deadlines For 2012
As the end of 2012 approaches, taxpayers should be aware of some important tax planning deadlines in Canada. Some of these are recurring issues that arise every year, while others are specific to the end of 2012.
Canada
27 Nov 2012
12
Budget Proposal To Affect Gross-Up Clauses In Canadian Loan Agreements
The 2012 Canadian budget has proposed measures to treat interest that is not deductible by a Canadian borrower because of the thin capitalization restriction as being in the nature of a dividend that is deemed to be paid to the relevant nonresident lenders.
Canada
2 Nov 2012
13
August 14 Draft Legislation Targets Foreign-Owned Canadian Companies
The Canadian federal budget of March 29, 2012 ("2012 Budget") contained a variety of provisions directed at Canadian subsidiaries of foreign companies (see here for prior commentary).
Canada
30 Aug 2012
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