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Blaney McMurtry LLP
The Year In Review is an annual publication of the ABA Section of International Law, highlighting significant international tax developments that took place around the globe.
Fasken (French)
Il convient de noter qu'une demande inexacte, incomplète ou mal documentée pourrait avoir des conséquences importantes.
McLennan Ross LLP
Cutting red tape has been a mantra of many governments at different levels and in a number of jurisdictions. The zeal with which it is professed to be done ...
Miller Thomson LLP
Un crédit d'impôt remboursable temporaire, pouvant atteindre un maximum de 175 000 $ par année d'imposition, est instauré pour les sociétés propriétaires d'un établissement hôtelier...
Miller Thomson LLP
The decision of the Tax Court of Canada in CanLII v. MNR will not be appealed by the Minister of National Revenue.
Rotfleisch & Samulovitch P.C.
The appellant, Ms. Gardner, was reassessed by the Canada Revenue Agency in 2016 and denied motor vehicle expenses claimed for the 2015 taxation year.
Rotfleisch & Samulovitch P.C.
Under Part XVI of the Business Corporations Act, a winding-up involves a corporation's assets being sold or distributed, its debts and liabilities being settled and its shares being cancelled.
Rotfleisch & Samulovitch P.C.
The CRA assessed the applicants on the basis that they received a taxable benefit when they were issued controlling shares in each ChildCo.
Rotfleisch & Samulovitch P.C.
The appellant, Ms. Gardner, was reassessed by the Canada Revenue Agency in 2016 and denied motor vehicle expenses claimed for the 2015 taxation year.
Rotfleisch & Samulovitch P.C.
Under Part XVI of the Business Corporations Act (Ontario), a winding-up involves a corporation's assets being sold or distributed, its debts and liabilities being settled and its shares being cancelled.
Rotfleisch & Samulovitch P.C.
The applicants, Mr. Mandel and Ms. Pike, were assessed by the Canada Revenue Agency as having received shareholder benefits under subsection 15(1) of the Income Tax Act amounting to approximately $15 million each in 2019.
Osler, Hoskin & Harcourt LLP
The OECD recently released blueprint reports on Pillar One and Pillar Two and launched a public consultation process on its two-pillar approach to international tax reform, with comments ...
Fogler, Rubinoff LLP
The Canada Revenue Agency has several collection powers under the Income Tax Act ("ITA") and the Excise Tax Act to ensure the remittance of taxes.
Rotfleisch & Samulovitch P.C.
On September 30, 2020, the CRA announced that two Employment Agencies, Jane General Services Ltd and 2322944 Ontario Ltd operating as Tri-Han Staffing Solution and their shareholder, Vanessa Jane Canlas, received a fine ...
Crowe MacKay LLP
Income tax laws are extensive and can be confusing for an individual starting a business. This chapter does not cover all the tax ramifications of a new business; however,...
Borden Ladner Gervais LLP
On September 14, 2020, the Federal Court of Appeal (FCA) released its decision dismissing the taxpayer's appeal of the Tax Court of Canada (TCC) decision in Gladwin Realty Corporation v The Queen.
Aird & Berlis LLP
At this difficult time, with all of us isolated for so long and the constant threat of contracting COVID-19 ever present, the members of the Aird & Berlis Estates...
Rotfleisch & Samulovitch P.C.
The Canadian tax system provides various benefits to Canadian controlled private corporations (CCPCs) in order to incentivize small businesses.
Rotfleisch & Samulovitch P.C.
Ms. Harrison claimed losses and other deductions in connection with her participation in two transactions in her 1988 tax return.
Rotfleisch & Samulovitch P.C.
Canada's income tax system is designed around every taxpayer filing an annual return which reports all of the income that taxpayer earned during the year.
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