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Often it will be necessary for an entrepreneur to personally guarantee the obligations of a private corporation.

The Trump Tax Act materially changes U.S. corporate tax laws and incentivizes U.S. companies with overseas operations to either return home to the United States and/or repatriate money home to the United States.

As of June 16, 2025, the CRA will begin sending most correspondence to existing and new business owners electronically via My Business Account.

The central issue before the Court was to determine what impact Bagtech's USA had on its status as a CCPC.

On August 14, 2012, the Department of Finance released for consultation draft legislative proposals that implement measures included in the March 29, 2012 federal budget. Comments on the proposals are due by September 13, 2012.

On October 19, 2017, the Department of Finance Canada issued a news release advising that it will not move ahead with proposed measures intended to target the conversion of income into capital gains.

Last week, we reported that the federal government was considering a proposal to provide a significant tax break to proposed LNG plants in British Columbia.

On March 25, 2008, Ontario released its budget. Budget measures relevant to technology companies and their investors include a limited 10-year corporate tax holiday, the Ontario Innovation Tax Credit and the Ontario Interactive Digital Media Tax Credit.

In a recent decision, the Ontario Court of Appeal has permitted Ontario’s Minister of Finance to withhold draft policy option memos from disclosure in response to an access to information request.

On March 11, 2005, the Manitoba Government announced that Manitoba Film and Sound Recording Development Corporation’s base tax credit will rise from 35% to 45% of eligible Manitoba wages and salaries (or 22.5% of the total eligible production costs of an eligible film if that amount is less). This increase is in addition to the 5% frequent filming bonus for the third project shot within a two-year period in Manitoba and a 5% Rural/Northern bonus introduced last year. Combined, these incentives a

Complimentary seminar presented by: Moodys Gartner Tax Law and Wealthy Tortoise Financial Group.

The Office of the Auditor General of Canada (OAG) recently released a report examining the Canada Revenue Agency's (CRA) call centre performance.

The 5th Protocol to the Convention Between Canada and the United States of America with Respect to Taxes on Income and Capital (Canada-U.S. Treaty and 5th Protocol), which came into effect on December 15, 2008, introduced several significant and highly anticipated changes to the Canada-U.S. Treaty.

On April 16, 2024, the federal government presented its 2024 budget announcing several tax changes, including an increase in the capital gains inclusion rate—a measure that has since been cancelled.

The CRA recently announced a new pilot project allowing CRA appeals officers to consider applications for interest and penalty relief concurrently with notices of objection.

In recent years, many trusts have been created for tax planning purposes. A trust is a patrimony created by an individual who donates property (the settlor).

The owner and operator of Fiscal Arbitrators, Lawrence Watts of Markham, Ontario was sentenced in the Newmarket Ontario Superior Court of Justice to six years imprisonment plus a fine of $149,129.