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Aird & Berlis LLP
Under the proposed legislation, limitation periods are extended for a six-month period from March 13, 2020.
Miller Thomson LLP
Recent statements from Canada Revenue Agency ("CRA") confirmed a reversal of their position on the interplay between amounts deemed to be dividends under paragraph 84.1(1)(b) of the Income Tax Act.
McCarthy Tétrault LLP
Alerte au lecteur : le 15 mai 2020, le gouvernement du Canada a annoncé que la subvention salariale d'urgence du Canada (« SSUC ») sera prolongée de 12 semaines, soit jusqu'au 29 août 2020, ...
McLennan Ross LLP
The COVID-19 pandemic has impacted every facet of regular life for Canadians. We see this in the health care authorities issuing safety guidelines, the government implementing economic measures to...
Rotfleisch & Samulovitch P.C.
If your business is subject to a tax audit by the Canada Revenue Agency ("CRA") and you think the results of the audit are incorrect you can dispute the result.
Rotfleisch & Samulovitch P.C.
When a taxpayer receives a tax assessment or reassessment he or she disagrees with, that taxpayer can file a "Notice of Objection" with the Canada Revenue Agency.
Rotfleisch & Samulovitch P.C.
The civil penalties for tax planners and tax preparers were introduced in the 2000 budget in order to deter those who promote tax shelters.
Borden Ladner Gervais LLP
In Toronto-Dominion Bank v Canada,1 the Federal Court of Appeal (FCA) upheld the Federal Court's decision2 that the Toronto-Dominion Bank (TD) was required to pay to the Canada Revenue Agency (CRA)...
Cassels
On a sale of shares to a third party, a vendor generally expects that any gain on such sale to be on account of capital which could mean that only one-half of the gain would be taxable to the vendor.
McCarthy Tétrault LLP
Depuis le début de la pandémie de la COVID-19, de nombreuses entreprises ont exigé de leurs employés qu'ils travaillent à domicile.
McCarthy Tétrault LLP
Since the COVID-19 pandemic began, many businesses have required their employees to work from home. Such employees have created work spaces in their homes from which they now carry...
Blake, Cassels & Graydon LLP
The COVID-19 crisis has led to travel restrictions that have required many people to work remotely, and sometimes to remain in jurisdictions other than those in which...
Rotfleisch & Samulovitch P.C.
If an individual or corporation has paid or is paying a non-resident fees, commissions, or other amounts, for services performed in Canada, they may be obliged to withhold 15% of the payment as a withholding tax ...
Rotfleisch & Samulovitch P.C.
Canada's jurisdiction to tax an individual's income turns on two connecting factors. The first is tax residence, which looks at the individual's social and economic ties with Canada.
Borden Ladner Gervais LLP
On April 7, 2020, the Internal Revenue Service (IRS) and U.S. Treasury Department released the final regulations and additional proposed regulations under the Tax Cuts and Jobs Act.
Bennett Jones LLP
On May 15, 2020, Chief Justice Rossiter also provided an update to the Canadian Tax Foundation membership by way of a webinar.
Moodys Gartner Tax Law LLP
The prescribe rate of interest is a tool the Income Tax Act uses as a yardstick for what constitutes "proper" cost of financing. Examples of some of the situations the prescribed rate...
McCarthy Tétrault LLP
On March 10, 2020, as part of the annual Budget, Québec's Minister of Finance announced several tax measures for individuals and businesses.
McCarthy Tétrault LLP
In challenging financial times, corporations need to evaluate all tools available to restructure their debt obligations to reduce financing costs.
McCarthy Tétrault LLP
Reader Alert: On May 15, 2020, the Government of Canada announced that the CEWS will be extended by an additional 12 weeks to August 29, 2020, and that regulatory changes have been made
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