ArticleThe Legal Industry Reviews Edition 10 - REITs ChapterBill Gorman, Brenda Gosselin, and Stephen Pincus have co-authored The Canadian REIT Structure in the 10th edition of The Legal Industry Reviews Canada.CanadaCorporate/Commercial LawGoodmans LLP
ArticleUS Treasury Accepts Canadian Guidance Of Investment Entities Under FATCALast week, Brett York, an attorney adviser in the Treasury Office of International Tax Counsel confirmed that the U.S. Treasury is willing to accept Canada's recent guidance.CanadaCorporate/Commercial LawStikeman Elliott LLP
ArticleFederal Government Introduces New Measures To Aid Employers Dealing With Economic Downturn Caused By COVID-19 PandemicOn 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.CanadaEmployment and HRMLT Aikins LLP
ArticleMinimum Wage To Increase In Manitoba On October 1, 2021Effective October 1, 2021, Manitoba's minimum wage will increase five (5) cents to $11.95 per hour. CanadaEmployment and HRMLT Aikins LLP
ArticleWill Canadian Pension Plans Feast On U.S. Infrastructure (Without FIRPTA)?This column considers whether changes to U.S. tax law made by the PATH Act are likely to increase investment by Canadian pension plans in U.S. infrastructure.CanadaEmployment and HRDavies Ward Phillips & Vineberg LLP
ArticleBritish Government Annouces New Tax On Oil CompaniesThe British government announced that it would levy a new tax on oil companies’ profits (expected to result in £2 billion ($3.2 billion) in additional taxes) in order to shift the pain felt by many consumers as a result of triple-digit crude prices. CanadaEnergy and Natural ResourcesStikeman Elliott LLP
ArticleInterview | Hurdles Ahead For Canada's Low-Carbon FutureOn October 18, 2016, Regional Managing Partner of BLG's Calgary office Alan Ross was intervewed on Bloomberg Canada TV in a segment titled Hurdles Ahead for Canada's Low-Carbon Future.CanadaEnergy and Natural ResourcesBorden Ladner Gervais LLP
ArticleDid The 2016 BC Budget Put "Bare Trust" Planning In Jeopardy?Many estate plans involve a "bare trust." This document allows one person to hold the legal title of a property in trust for another person who is the true beneficial owner. CanadaFamily and MatrimonialClark Wilson LLP
ArticleExtension Of Delay To Disclose Prete-Nom AgreementsAs reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning.CanadaFinance and BankingSpiegel Sohmer
Article5 Things You Need To Know About The 2019 Ontario Fall Economic StatementHere are five highlights you should be aware of.CanadaGovernment, Public SectorCrowe Soberman LLP
ArticleIntroduction - March 22, 2017 - Special Budget EditionThe Federal Government of Canada tabled its 2017 Budget on March 22nd. The Budget was relatively thin compared to the last federal budget and did not contain significant tax changes across any sectors. CanadaGovernment, Public SectorMiller Thomson
ArticleMinistry Of Finance Seeks To Prevent Insurers From Improperly Including Hst In Accident Benefit LimitsOn March 13, 2019, the Ministry of Finance proposed changes to the Statutory Accident Benefits Schedule ("SABS") under the Insurance Act CanadaInsuranceSiskinds LLP
Article[Blog] Augmentation des taxes au CanadaL'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...CanadaIntellectual PropertyNovagraaf Netherlands BV
ArticleInternet Sales Tax UpdateWe recently reported on a case out of New York State, which dealt with the question of sales tax liability in the case of online sales.CanadaMedia, Telecoms, IT, EntertainmentField Law
ArticleAgricultural Law NetLetter - Saturday, February 21, 2015 - Issue 318A Justice of the Tax Court of Canada has concluded that a dairy farmer, who sold his land to a developer and then leased it back, did not have the benefit of the rollover provisions...CanadaReal Estate and ConstructionMiller Thomson
ArticleAgricultural Law NetLetter - Saturday, May 21, 2016The Tax Court of Canada has dismissed the appeal of an economist and a naturopathic doctor who maintained that they had established a 10 acre Christmas tree farm on a quarter section near Calgary...CanadaReal Estate and ConstructionMiller Thomson
ArticleB.C. Government To Reduce School Tax Rates For Commercial PropertiesThe 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.CanadaReal Estate and ConstructionLawson Lundell LLP
PodcastEpisode 025 – Residential Property Flipping Proposal (Podcast)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.CanadaReal Estate and ConstructionMoodys Private Client Law LLP
ArticleRenters Across Canada May Be Able To Look Forward To More Affordable Rents In The Near FutureReal estate developers have argued that rising costs make it financially impossible to build rental apartments, which limits supply and drives up rents.CanadaReal Estate and ConstructionKane Shannon Weiler
ArticleTaxation Of Cryptocurrencies & Tokens (Part II) — Forking-Up Taxes On Forks?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.CanadaTechnologyMiller Thomson