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The Québec Government recently announced changes to the refundable tax credit for the development of e-business.

The 2015 Ontario budget reduced the rates of the OPSTC from 25% to 21.5% and the OCASE from 20% to 18% and the rate cuts were immediately effective as of the budget date.

The second week of November holds a special place in my heart; harvest is generally done, calves are being shipped and the Canadian Finals Rodeo and Farmfair descends upon Edmonton.

On October 1, 2020, the Government of Ontario filed Ontario Regulation 536/20, Personal Real Estate Corporations ("Regulation 536/20"), under the Real Estate and Business Brokers Act, 2002, SO 2002...

The BC Budget (tabled on February 17, 2015) contained no major announcements and no general corporate or personal tax rate changes.

On March 22nd, 2018, Alberta Finance Minister Joe Ceci announced the 2018 Alberta Budget. The Budget does not include any changes to personal ...

Canada has been an active participant in the base erosion and profit shifting project, a project of the Organisation for Economic Co-operation and Development...

Canada's Minister of Finance Jim Flaherty today tabled the federal government's spring budget describing it as "prudent, disciplined and realistic" and "focused on preparing Canada and Canadians for the challenges ahead".

June 2014 is the deadline for Canadian corporations to make potentially important tax elections relating to recently enacted changes.

Corporations incorporated under the Ontario Business Corporations Act (the "OBCA") will have additional record keeping requirements regarding real property as of December 10, 2016.

On October 16, 2017, Finance Minister, Bill Morneau, announced a cut to the small business corporate income tax rate as well as a few minor changes and tweaks to the tax proposals...

We’ve all heard the mantra "pay yourself first," either in reference to an investing strategy, or making a living as a business owner.

On December 14, 2009, the Department of Finance released a backgrounder containing legislative proposals in response to the recent Federal Court of Appeal decision The Queen v. The Canadian Medical Protective Association ("CMPA") rendered in April 2009.

In Referred Realty Inc. (2018 FC 59), the Canada Revenue Agency's ("CRA") misguided approach to T2 re-appropriation was rejected by the Federal Court — for the third time in recent memory.

For tax purposes, the Canadian Revenue Agency requires businesses to complete all transactions at fair market value, but some businesses find themselves making special arrangements with family,

The OECD recently issued a report targeting corporate tax planning and transfer pricing strategies, which it asserts constitute a serious risk to tax revenues, tax sovereignty among nations and tax fairness.

The world is figuratively shrinking a little more every single day.

Many incorporated family farming operations in Canada are able to use a 15 per cent corporate income tax rate on the first $500,000 of income.