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Article
Quebec Announces Increase to the Quebec Refundable Tax Credit for Film or Television Production Services
On December 30, 2004, the Quebec Minister of Finance, the Honourable Yves Séguin, on behalf of the Quebec Government, announced an increase in the rate of the Quebec Refundable Tax Credit for Film or Television Production Services from 11% to 20% of eligible Quebec labour costs
CanadaMedia, Telecoms, IT, Entertainment
Goodmans LLP
Article
BC Budget 2024 – Real Estate Tax Highlights
On February 22, 2024, British Columbia's 2024 Budget was introduced. Included in the Budget are the following measures relating to real estate taxes...
CanadaReal Estate and Construction
Lawson Lundell LLP

2017 Winter Tax Planning Newsletter

Welcome to our 2017 tax planning issue, full of topics and opportunities that we believe you should consider as we reach the end of 2017 and look forward to 2018.

5 Things To Know About The CRA Payment Extension And Interest Relief

On July 27, 2020, the Canada Revenue Agency ("CRA") announced their intention to extend the payment deadline and apply relief to interest on existing debt...

Crowe Soberman LLP

B.C. Expands Property Transfer Tax Exemption For Residential Property Purchases

On May 3, 2021, by Order in Council No. 277, the Government of British Columbia amended the Property Transfer Tax Regulation, B.C. Reg 74/88.

Bennett Jones LLP

Bill C-208: Cautious Optimism For Small Businesses And Family Farms

The Income Tax Act (Canada) has long received bipartisan criticism for its overly punitive taxation on the transfer of small business corporations and farms to the next generation. The founders ..

Thompson Dorfman Sweatman LLP

Bill C-208: Intergenerational Business Transfers

On June 29, 2021, Bill C-208 was granted Royal Assent and became law in Canada. Bill C-208 amended the Income Tax Act (Canada) (the "Act") to provide tax relief to families wishing to transfer shares of ...

Dickinson Wright PLLC

British Columbia Introduces An Employer Health Tax In 2019

BC's, employers should become familiar with the new EHT rules so as to determine whether registration is required, and if so, whether early registration is required before May 15, 2019.

British Columbia Introduces An Employer Health Tax In 2019

For any employer who would have owed more than $2,925 in EHT, instalment payments for 2019 will be required.

Fasken (French)

Canada's Emergency Commercial Rent Assistance Program (CERCA)

On April 24, 2020, The Canadian Federal Government provided some details about the new Canada Emergency Commercial Rent Assistance program (CECRA) for small businesses and commercial landlords.

Dickinson Wright PLLC

Canada's Finance Minister Clarifies Timing Of Tax Proposals Relating To Stock Options

Earlier today, the Canadian Government released its Update of Economic and Fiscal Projections 2015.

Osler, Hoskin & Harcourt LLP

Canada Releases Proposed Information Reporting Requirements for Tax Avoidance Transactions

On May 7, 2010, the Department of Finance Canada released for public consultation proposals to establish an information reporting regime for certain tax avoidance transactions.

Borden Ladner Gervais LLP

Canadian Budget Proposal Affects Cross-Border Financing

The Canadian federal budget tabled on March 29, 2012 (the "Budget") proposed a number of important amendments that affect cross border planning with Canadian corporations.

Canadian Government Introduces Bill C-9 To Extend Wage Subsidy And Implement Rent Subsidy

On November 2, 2020, Deputy Prime Minister and Minister of Finance Chrystia Freeland introduced Bill C-9.

McCarthy Tétrault

Capital Gains Inclusion Rate Increase Proposal Dead Deferred

The Canadian federal government announced today that they will delay the implementation of the previously proposed increase to the capital gains inclusion rate ("Proposal") until January 1, 2026.

Cash In Panama — A Ticking Time Bomb

In recent years, the Canada Revenue Agency has increased its efforts to locate Canadian offshore funds; the release of the Panama Papers marks a watershed development in this process.

Borden Ladner Gervais LLP

Changes To Principal Residence Rules

On October 3, 2016, the Minister of Finance tabled a Notice of Ways and Means Motion to amend the principal residence exemption rules in the Income Tax Act (Canada).

Norton Rose Fulbright Canada LLP

Common Reporting Standard Guidance Published By The CRA

Within the publication are various commentaries that cross-reference the U.S. Foreign Account Tax Compliance Act contained in Part XVIII of the Act in the implementation of CRS.

Stikeman Elliott LLP

Consider Tax Implications When Compensating Directors

When paying compensation to directors for their services, companies have payment options that can provide tax benefits or in some cases, unwanted tax consequences.

Osler, Hoskin & Harcourt LLP

Consider Tax Implications When Compensating Directors : April 2022 Presentation

When paying compensation to directors for their services, companies have payment options that can provide tax benefits or in some cases, unwanted tax consequences.

Osler, Hoskin & Harcourt LLP

Showing 221–240 of 5652 results

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