Tax Litigation Video Series - Introduction (Video)

Canada's new Productivity Mega Deduction promises to slash the marginal effective tax rate on business investment to just 6.4%, positioning the country as the most competitive G7 nation for capital deployment. This permanent tax incentive extends immediate expensing to roughly 65% of capital assets, fundamentally reshaping the economics of investing in Canadian operations across manufacturing, energy, technology, and resource sectors.

The deductibility of interest continues to be a frequent subject the tax courts.

On December 13, 2017, the Government released its updated proposed rules on Income Sprinkling (also known as Income Splitting).

Are you a non-resident with a presence in Canada? A presence could be defined as employees, businesses, subsidiaries, investments or loans. If so, here are 10 tips and traps you should consider.

The Canadian tax system provides various benefits to Canadian controlled private corporations (CCPCs) in order to incentivize small businesses.

(September 23, 2019, 9:28 AM EDT) -- It is often the case that tax authorities audit a taxpayer for multiple taxation years. For example, tax authorities could start auditing a corporation today

On June 27, 2018, the Department of Finance released new GST/HST rules for carbon emission allowances (the New Rules).

A non-resident who sells software into Canada may be required to levy Canada’s Goods and Services Tax ("GST"—Canada’s VAT) even though the non-resident does not carry on business in Canada.

Cross-border couples face complex tax implications when a Canadian spouse names their U.S. citizen partner as beneficiary of a Tax-Free Savings Account (TFSA). While TFSAs offer tax advantages in Canada, the IRS treats income from these accounts differently for U.S. persons, creating unexpected reporting obligations and potential tax consequences that require careful estate planning coordination between both countries.

Tax administration is going global and international cooperation is increasing as revenue authorities develop strategies to counter abusive tax planning.

Individuals in Canada who have the authority to direct how another person does work or performs a task have a duty under s. 217.1 of the Criminal Code to take reasonable steps ...

FIFA's Disciplinary Committee suspended the implementation of U.S. Men's National Team player Folarin Balogun's one-match suspension following a controversial red card, allowing him to play in a crucial World Cup Round of 16 match. The decision has sparked intense debate about FIFA's disciplinary framework, the scope of its discretion under the FIFA Disciplinary Code, and the administration of justice in high-profile international competitions.

This week's Powerful Women series profiles Indy Butany-DeSouza, Vice President Regulatory Affairs & Privacy Officer, at Alectra Utilities Corporation, the second-largest municipally-owned electricity utility in North America.

The Canadian Securities Administrators have proposed the most significant amendments to issuer bid, take-over bid and beneficial ownership reporting regimes in over a decade.

The field of behavioural economics is a fascinating one and it has helped shed light on the many ways in which humans act irrationally.

When I'm working late, I frequently head down to Marché to grab a salad from their salad bar. At Marché, the salad bar employees perform 3 key functions:

Startup Source's Mat Goldstein recently contributed to a Techvibes article, entitled "Cross-Border Considerations for Canadian Startups," which considers the benefits of setting up a cross-border corporate structure.

The Canadian Industrial Relations Board has issued its first interpretation of the new federal replacement worker provisions under Bill C-58, clarifying that the restrictions are categorical rather than absolute. In a landmark decision involving Montreal Gateway Terminals Partnership, the Board established key principles about when and how employers can use replacement workers during lawful strikes and lockouts, including critical distinctions about hiring dates, workplace geography, and employee classifica

This quarter's Ontario class action decisions reveal evolving judicial approaches to parallel proceedings, individual action stays, and the predominance test. Courts examined novel duty-to-recall...

We regularly advise foreign clients on expanding their businesses to Canada.