ArticleFATCA Implementation Receives Royal AssentFATCA became part of our domestic tax law on June 19th, when Bill C-31 received Royal Assent.CanadaCorporate/Commercial LawStikeman Elliott LLP
ArticleBlog: 2016 BC BudgetOn February 16th, 2016, British Columbia Finance Minister Mike de Jong announced the 2016 British Columbia Budget.CanadaTaxCrowe
PodcastEpisode 022 – Are Pleasurable Marketing Activities A Taxable Benefit (Podcast)In this podcast, Kenneth Keung and Kim G C Moody review a recent Tax Court of Canada decision – Bruce Jackman / Nancy Jackman v. HMQ 2022 TCC 73. This case is a rather entertaining case...
ArticleNotice To The Profession – Electronic SignaturesOn March 4, 2022, the Tax Court of Canada announced a pilot program to allow various forms of e-signing of four classes of documents previously requiring ink signature.CanadaTaxBorden Ladner Gervais LLP
ArticleTax Whistleblower Gets $104m From IRSIt was just announced that the Internal Revenue Service has recommended that the UBS whistleblower, Bradley Birkenfeld, receive over $100 million from the US government. CanadaTaxMoodys Private Client Law
ArticleThe TaxLetter: Moving House? - The UpsideA friend of mine was complaining about the headaches associated with an upcoming move to a new home.CanadaTaxMinden Gross LLP
ArticleTax Changes Will Affect Only New Stock Options: Finance Minister MorneauMany of our readers will be interested in a post on our M&A law blog about Finance Minister Bill Morneau's announcement today regarding the taxation of stock options. CanadaCorporate/Commercial LawStikeman Elliott LLP
ArticleAgricultural Law Netletter - Thursday, February 21, 2019 - Issue 413A Chambers Justice upheld the validity of the County's business tax.CanadaLitigation, Mediation & ArbitrationMiller Thomson
ArticleFinance Minister Joe Ceci Announced The 2016 Alberta BudgetOn April 14th, 2016, Alberta Finance Minister Joe Ceci announced the 2016 Alberta Budget. The Crowe MacKay Tax Team has summarized the highlights here.CanadaTaxCrowe
VideoPanama Papers: The Canadian Government's Developing Approach To Tax Enforcement (Video Content)In May 2016, Stevan Novoselac, Canadian leader of Gowling WLG's Tax Dispute Resolution Group, spoke with Sirius XM's Arlene Bynon about the Canadian government's developing approach to tax enforcement...CanadaTaxGowling WLG
ArticleRevenue Minister Can’t Use Audit To "Chill" Business, Court RulesIn MNR v. RBC Life Insurance Company et al., 2013 FCA 50, the Federal Court of Appeal held that the Minister of National Revenue could not use her authority under the Income Tax Act to demand information for the primary purpose of "chilling" a business. CanadaTaxBorden Ladner Gervais LLP
ArticleSimplifier la résolution des litiges fiscaux au CanadaMême si le système canadien de règlement des litiges fiscaux a une excellente réputation et a bien servi les parties prenantes, il est, à certains égards, inefficace. CanadaTaxFasken (French)
ArticleStock Options Amendments Will Not Have Retroactive EffectAs 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. CanadaTaxTorys
ArticleTax Cases Affecting Remote Workers And Their EmployersPost 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. CanadaTaxBlaney McMurtry LLP
ArticleU.S. Taxes For American Citizens Living Abroad (Infographic)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. CanadaTaxCollins Barrow National Incorporated
ArticleChanges To Alberta Pilot Program – Quarantine ExemptionThe Government of Alberta has recently announced changes to the International Border Testing Pilot Program (also known as the "Alberta Pilot Program").CanadaCoronavirus (COVID-19)Moodys Private Client Law
Article2016 Federal Budget Confirms Tax Measures With Respect To Holdings Of Charities In Limited Partnerships 2016 Federal Budget Confirms Tax Measures With Respect To Holdings Of Charities In Limited PartnershipsCanadaCorporate/Commercial LawTorkin Manes LLP
ArticleAsset And Share Purchase Agreements (Trending 2014: An M&A Video Series)Partner Andrew Reback discusses tax related issues when drafting asset purchase agreements and share purchase agreements.CanadaCorporate/Commercial LawCassels
ArticleIRS Foreign Financial Institution List Search Up And RunningUnder the IGA signed between Canada and the U.S., non-exempt Canadian Financial Institutions are required to register on the IRS FATCA portal.CanadaCorporate/Commercial LawStikeman Elliott LLP
ArticleNew Reporting Requirement For CharitiesThe 2015 Federal Budget proposed changes to the Income Tax Act (Canada) to allow a registered charity to invest in a limited partnership as long as it meets all of the following conditions...CanadaCorporate/Commercial LawBorden Ladner Gervais LLP