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O'Sullivan Estate Lawyers LLP
A trust is considered a separate entity and is a taxpayer under the Income Tax Act.
Rotfleisch & Samulovitch P.C.
The Tax Court of Canada very recently decided a case regarding section 160 of the Income Tax Act in Muir v Queen 2020 TCC 8.
Barrett Tax Law
Meet Mr. X. Don't judge him by his country of residence. It is not his fault. It wouldn't be fair. He was taken there as a child by his parents who were fleeing another country for a better life.
Barrett Tax Law
Meet Mr. X. Don't judge him by his country of residence. It is not his fault. It wouldn't be fair. He was brought there as a child by his parents who were fleeing another country for a better life.
Rotfleisch & Samulovitch P.C.
Members of the clergy can leverage their housing to reduce their taxes by claiming the Clergy Residence Deduction pursuant to paragraph 8(1)(c) of the Income Tax Act.
Lawson Lundell LLP
In the cases referred to as Vavilov or the Trilogy – Canada (Minister of Citizenship and Immigration) v. Vavilov, 2019 SCC 65 and Bell Canada v. Canada (Attorney General), 2019 SCC 66
Crowe MacKay LLP
Filing your personal taxes properly is vital to avoid extra fees and to ensure you receive all deductions available for your tax return.
Bennett Jones LLP
The Federal Court of Appeal has upheld the decision of the Tax Court of Canada (2018 TCC 158, Smith J.), confirming that a payment made to induce a party to sign a share purchase agreement
Osler, Hoskin & Harcourt LLP
The OECD has been working on a two-pillar approach to international tax reform: (a) Pillar One...
Borden Ladner Gervais LLP
The case of Canada (National Revenue) v. Atlas Tube Canada ULC (2018 FC 1086) involves a number of interesting issues surrounding a tax diligence report prepared by an accounting rm for a potential purchaser of a target corporation.
Clark Wilson LLP
Last June, we provided the bulletin below outlining the Federal government's proposed changes to the tax treatment of employee stock options,...
Borden Ladner Gervais LLP
The Ontario Government has implemented a couple of changes to the calculation of Estate Administration Tax (EAT) which came into effect on January 1, 2020. Deadlines for filing an Estate Information Return (EIR) has also changed
Davies Ward Phillips & Vineberg
With the October federal election looming, 2019 was a relatively quiet year for tax legislation.
Minden Gross LLP
The tax rules and regulations concerning giving large gifts to family members aren't quite as cut-and-dried as they might appear on the surface.
Stikeman Elliott LLP
A valuable planning tool for purchasers of Canadian companies, the Canadian tax "bump" allows the cost basis of certain corporate assets to be increased ...
O'Sullivan Estate Lawyers LLP
This Advisory provides an overview of some of the key rules regarding the Canadian taxation of estates and testamentary and inter vivos trusts, including spouse, alter ego, joint partner and other life interest trusts ...
Rotfleisch & Samulovitch P.C.
The normal reassessment period rule is a rule that is usually used to the taxpayer's advantage. Generally, it prevents CRA from reassessing a taxpayer for a particular tax year after three years have elapsed.
Rotfleisch & Samulovitch P.C.
The Tax Court of Canada recently released a decision regarding director's liability for corporate tax debt under section 227.1 of the Income Tax Act in Hamad v The Queen 2019 TCC 137.
Rotfleisch & Samulovitch P.C.
Generally, when a taxpayer disposes of a capital property—e.g., real property, corporate shares, a partnership interest, mutual funds, etc.—and realizes a capital gain, the taxpayer must include one-half of the gain in his or her income.
Rotfleisch & Samulovitch P.C.
When a taxpayer receives an assessment or reassessment where the losses assessed differs from the taxpayer's filing position, the taxpayer can request a loss determination under subsection 152(1.1) of the Income Tax Act.
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