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The 2014 Budget introduced several changes and developments that are of particular relevance to registered charities, their donors and not-for-profit organizations.

you are a registered charity as defined in section 248(1) of the Income Tax Act (Canada) and occupy commercial or industrial property in Toronto, you may be eligible for a rebate on your property tax. Information about the City of Toronto’s property tax rebate program for registered charities is available here: http://bit.ly/NuBbtN.

Alberta Finance Minister Robin Campbell delivered his first budget on March 26, 2015.

On June 30, 2015, a law requiring unions to publicly disclose a wide range of their financial dealings passed the Senate and received royal assent.

The federal government announced two new tax measures favourable to investors in junior mining exploration companies in Canada in an effort to stabilize and strengthen the Canadian mining industry.

The 2015–2016 edition of our planning guide is an up-to-date reference on the latest business and individual tax developments.

The entire entertainment and media market in Canada was valued at 54.6 billion Canadian dollars in 2015, 56 billion a year later, and is predicted to grow by another eight billion by the end of 2020.

The University of British Columbia has recently confirmed that they will be reissuing T2202A forms to students who were registered as medical residents from 2005 forward...

Parallèlement, on continue de miser sur des mesures fiscales conçues pour limiter l'évitement apparent de l'imposition des sociétés et la fuite des revenus fiscaux vers d'autres juridictions internationales.

This change was initially intended to align the information return filing deadline with the taxpayer's income tax return filing deadline.

Except with respect to one proposal in respect of policy reserves for segregated life insurance policies, most of the changes to section 138 of the Act and Part XIV of the Income Tax Regulations are clarifying changes or changes made to repeal obsolete provisions.

A shareholder benefit occurs when a corporation provides something of value to its shareholders.

On October 29, 2024, the Canada Revenue Agency ("CRA") announced that it will not require bare trusts to file a T3 Income Tax and Information Return ("T3 Return"), including Schedule 15 (Beneficial Ownership...

On March 28, 2024, the Canada Revenue Agency ("CRA") released a statement exempting bare trusts from having to file a T3 Income Tax and Information Return...

On January 24, 2017, the Canada Revenue Agency (CRA) released an update to its "Guidelines for determining the tax treatment of certain exploration expenses" that were previously issued in 2007.

On April 2, 2015, the CRA released Income Tax Folio S3-F8-C1 Principal-business Corporations in the Resource Industries, which replaces and cancels former Interpretation Bulletin IT-400, Exploration and Development Expenses – Meaning of Principal-Business Corporation.

The Budget and Economic Statement Implementation Act, 2007 (Bill C-28) received Royal Assent on December 14, 2007. Bill C-28 contained significant amendments to the rules in the Income Tax Act (Canada) applicable to foreign affiliates of Canadian taxpayers.

On March 26, 2015, the US Securities Industry and Financial Markets Associations sought clarification on question 10 in the FATCA FAQs (February 2, 2015) from the US Treasury.