Home
Canada
Tax
CONTRIBUTOR
Most Read: Contributor Canada, October 2022
ARTICLE

Canada: Selling Your Partnership Interest? The Possible Impact Of Subsections 100(1) And (2) Of The Income Tax Act

16 March 2023
by Stéphanie Pépin
Miller Thomson LLP
Your LinkedIn Connections
with the authors
This Article is waiting for corrections.
ARTICLE TAGS
POPULAR ARTICLES ON: Tax from Canada
Can't Pay Your Taxes? A Primer On When CRA Grants Taxpayer Relief (TPR) On Penalties, Interest
Rotfleisch & Samulovitch P.C.
When a taxpayer cannot meet tax payment deadlines or fulfill other obligations set by the Canada Revenue Agency due to personal misfortune or uncontrollable circumstances, penalties and interest are typically imposed by the CRA.
The Lifetime Capital Gains Exemption: Crystal Clear Or Pure Confusion?
Thompson Dorfman Sweatman LLP
The Lifetime Capital Gains Exemption ("LCGE") allows every eligible individual to claim a deduction to their taxable income for capital gains realized on the disposition...
Are You An "Accidental American"? Why Now May Be A Good Time To Renounce Your US Citizenship.
Moodys Private Client Law LLP
An alarming number of people living abroad don't realize they're US citizens who are subject to annual taxation and filing obligations to the IRS.
Burden Of Proof For Misrepresentation In Tax Reassessments Is High—And Rests With Canada Revenue Agency (CRA)
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency (CRA) conducted tax reassessments for the tax years 2014, 2015, and 2016, expressing doubts about the reported amounts in taxpayer Mr. Burke's tax returns.
Tax Tricks For Selling The Shop, Part 2
Minden Gross LLP
If you're the owner of a private business that has grown in value over the years, much of your personal and family wealth is likely to be tied up in your company. At some point, you may want to access that wealth...
Warning For Canadian Businesses: The CRA Is Not Sympathetic To Victims Of GST/HST Tax Fraud; The Onus Is On Canadian Taxpayers To Protect Their Businesses From VAT Fraud
Rotfleisch & Samulovitch P.C.
GST/HST fraud is a significant problem in Canada. It is estimated that the Canada Revenue Agency (CRA) loses billions of dollars each year because of fraudulent GST/HST refund claims and other fraudulent activities related to GST/HST.
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Similar Articles
Powered by mondaq AI
MATCH
49%
Tax Tricks For Selling The Shop, Part 2 Minden Gross LLP
63%
The Alternative Minimum Tax Goes Mainstream (May 2023) Bennett Jones LLP
43%
Federal Court Of Appeal Affirms Application Of Subsection 84(2) Of The Income Tax Act (Canada) To A Hybrid Business Sale Transaction Miller Thomson LLP
43%
Federal Court Of Appeal Affirms Application Of Subsection 84(2) Of The Income Tax Act (Canada) To A Hybrid Business Sale Transaction Miller Thomson LLP
66%
Triple Canadian Taxation Possible With Subsection 55(2) Moodys Private Client Law LLP
Related Articles
Thinking Of Co-Signing A Business Loan? Loan Guarantors Are ‘On The Hook' For The Business' Debt, Talk To A Canadian Tax Lawyer First Rotfleisch & Samulovitch P.C.
How Social Media Influencers Are Taxed In Canada- Income Earned Via Instagram, YouTube, WhatsApp, TikTok, Pinterest, Reddit, Facebook Rotfleisch & Samulovitch P.C.
Binance Bids Canada Bye-Bye! Canadian Tax Implications For Cryptocurrency Investors And Traders Rotfleisch & Samulovitch P.C.
Taxpayer Successfully Appeals Gross Negligence Penalties MLT Aikins LLP
Foix, Surplus Stripping And The Impact Of The Timing Of Distributions On Subsection 84(2) McCarthy Tétrault LLP
Mondaq Webinars
JUN21
The Private Client Landscape in Cyprus: Current Developments
Patrikios Pavlou & Associates
JUN22
How to Protect Your Trademark Within OAPI – The Best Practises for 2023 and Beyond
NICO HALLE & CO. LAW FIRM
More Webinars
Comparative Guides
Artificial Intelligence
Aviation Regulation
Banking Regulation
Class Actions
Competition Litigation
More Guides
Mondaq Advice Centres
Canada
Tax Assistance
Canada
Competition and Antitrust
Canada
COVID-19
Canada
Environmental Law
Canada
Labour and Employment
 
More MACs
Curated Content
Regulations Amending The Ability Of Foreign Workers To Buy Residential Property In Canada
Stikeman Elliott LLP
Everything You Need To Know About The Underused Housing Tax (2022), On Vacant Or Underused Housing In Canada
Rotfleisch & Samulovitch P.C.
Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada
Rotfleisch & Samulovitch P.C.
How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer
Rotfleisch & Samulovitch P.C.
Bitcoin Mining Tax: Bitcoin Mining And Its Tax Consequences
Rotfleisch & Samulovitch P.C.
Upcoming Events
OCT18
2023 MLT Aikins/CPHR Saskatchewan HR Professionals Seminar — Regina
MLT Aikins LLP
Seminar Regina Canada
More filters
Mondaq Social Media

  © Mondaq® Ltd 1994 - 2023. All Rights Reserved.