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The Income Tax Act, Canada (the "Act") provides that only "qualified donees" can issue official tax receipts for gifts from individuals and corporations.

In December 2014, my colleague Regan Exner wrote a blog titled ‘Should I Make Charitable Donations Personally or Through My Company?’

On October 31, 2011, the Department of Finance proposed changes to the Income Tax Act that effectively put an end to the potentially advantageous tax planning strategy of having an employee agree to provide their services to their employer through a corporate entity (a "Personal Services Business").

On November 19, 2015, the Supreme Court of Canada granted leave to appeal in Canada (A.G.) v. Groupe Jean Coutu (PJC) inc., 2015 QCCA 838, which addresses the question of when rectification will be granted in the tax context.

As electronic tools became available, we started using Corel Draw initially, because law firms in the 90s were addicted to Word Perfect.

I spoke recently on a panel in Tokyo on the future of international tax planning after BEPS (the OECD’s & G20’s Action Plan to counter Base Erosion & Profit Shifting).

The Cross-Border Quarterly Report is a snapshot of transactional activity across the Canada-U.S. border.

Canada's film, television, and interactive digital media production industry continues to thrive as a multibillion-dollar sector, supported by world-class facilities, skilled workforce, and competitive advantages including lower production costs and favorable exchange rates. Dentons' comprehensive guide examines the federal and provincial tax credits, funding programs, and incentives available to producers choosing Canada as their production destination. The guide details eligibility requirements and key fi

On Tuesday, the U.S. electorate sent a strong signal to the U.S. political and economic establishment, as well as the rest of the world.

The Canada Revenue Agency has announced a new policy to prioritize advance income tax ruling requests for investments of $1 billion or more in Canada. This initiative aims to provide greater tax certainty and reduce risks for major investors, potentially accelerating large-scale project development and strengthening Canada's economic competitiveness. However, questions remain about implementation timelines and potential impacts on smaller ruling requests.

On October 15, 2012, the Canadian Minister of Finance tabled in the House of Commons a Notice of Ways and Means Motion to implement proposed tax changes.

Every year, people need to update themselves on the tax facts of the country where they live or own a business.

The last edition of CanadianTax @ Gowlings contained a discussion of a significant proposal from the 2007 Canadian Federal Budget which would significantly curtail the deductibility of interest on money borrowed by Canadian corporations to finance foreign affiliates.

On August 14, 2012, the Department of Finance released draft legislation that includes a revised version of the foreign affiliate dumping proposals tabled with the March 29 Federal Budget.

In a welcome development for taxpayers, the Department of Finance ("Finance") announced on January 31, 2025 (the "Announcement") that it would defer the implementation of the proposed...