When Greener Pastures Call

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.

Whenever there is a change in government, it is usually accompanied by changes to tax measures. This article will summarize the key tax initiatives we may see in the near future as a result of the new Liberal majority government in Canada.

With the transition to Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS) now underway, for private and public entities, we are noticing common areas of concern.

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

Employee stock options are a benefit offered by companies to their employees, giving them the right to purchase company stock at a set price (known as the exercise or strike price) after a certain period of time.

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

A salary deferral arrangement is an anti-avoidance rule in Canadian tax law, designed to prevent employees from deferring tax on income that has already been earned.

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.

In the March 2013 Canadian federal budget, the Minister of Finance announced an intention to consult on possible measures to "protect the integrity of Canada's tax treaties while preserving a business tax environment that is conducive to foreign investment".

The document expands considerably upon brief guidance on this topic in CRA's main Information Circular on Transfer Pricing, which dates back to 1999.