As discussed in our prior bulletin, the newly elected Liberal government indicated in its electoral platform that it intended to make certain tax-related changes, including changes to the tax treatment of stock options.

Post pandemic, many employees have continued to work remotely. For employers, this may create a risk, as a remote employee could trigger a "fixed place of business" tax situation (permanent establishment) for the business.

On December 7, 2015, Canada's new Liberal government announced that the tax rate changes promised in the Liberal platform would be effective starting January 1, 2016.

The federal budget of Feb. 27, 2018, (the Budget), robs Peter to pay Paul by changing the landscape for professionals who use private corporations to structure their businesses.

This article summarizes the upstream loan rules, and explores the impact of the upstream loan rules in several situations involving dispositions of the shares of the creditor foreign affiliate.

In December 2017, U.S. lawmakers passed the Tax Cuts and Jobs Act, the most comprehensive U.S. tax reform in more than 30 years.

In response to the economic fallout of the COVID-19 crisis, the Government of Canada has created two programs to provide income support for affected workers.

The Government of Alberta has recently announced changes to the International Border Testing Pilot Program (also known as the "Alberta Pilot Program").

The benefit provides $2,000 per month of taxable income to eligible workers in Canada.

Bill Gorman, Brenda Gosselin, and Stephen Pincus have co-authored The Canadian REIT Structure in the 10th edition of The Legal Industry Reviews Canada.

On March 18, 2020, the Federal Government announced the following measures to help employers deal with the economic disruption and uncertainty caused by the COVID-19 outbreak.

Effective October 1, 2021, Manitoba's minimum wage will increase five (5) cents to $11.95 per hour.

As reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning.

Here are five highlights you should be aware of.

On March 13, 2019, the Ministry of Finance proposed changes to the Statutory Accident Benefits Schedule ("SABS") under the Insurance Act

L'office de la propriété intellectuelle du Canada a annoncé une augmentation significative des taxes, dès le 1er janvier 2024. Cette décision survient dans un contexte de déficit structurel...

The Province has announced that as part of its package of relief for businesses it will reduce school tax rates for commercial properties by 50% for the 2020 tax year.

In this latest podcast episode, Kenneth Keung and Kim G C Moody describe the April 7, 2022, Canadian Federal Budget proposal that will introduce a new "Residential Property Flipping" income tax rule.

Real estate developers have argued that rising costs make it financially impossible to build rental apartments, which limits supply and drives up rents.

As the looming threat of cryptocurrency regulation in the area of securities continues to monopolize the public limelight, little attention by Canadian governmental authorities is being given to the taxation of transactions involving tokens.