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As growth equity investment strategies gain prominence in global private equity fundraising and institutional capital allocation, we have seen an increase in this type of investment in Canadian companies.

In recent years, the use of unlimited liability companies (ULC) has increased. ULCs are different from ordinary corporations because a ULC's shareholders are directly liable for the ULC's debts and liabilities.

This publication summarizes the main features of how Canadian oil and gas operations are taxed by the Canadian government and primarily the provincial governments of Alberta, British Columbia and Saskatchewan.

As of January 4, 2012, Ontario has amended regulations under the Assessment Act to clarify the property tax treatment of solar, wind and biogas projects in the province.

The parties are divorced and share two children. Ms. Lewis applied to vary child support retroactively and prospectively. She sought an order imputing income to Mr. Sherrington...

Torys' Canadian and New York offices will be providing regular briefs on the legal ramifications of the tariffs and other cross-border policy developments on the horizon.

We are doing all that we can at MacDonald & Associates to ensure assistance to all as, together, we navigate this unprecedented world health crisis.

On May 2, 2016, following a lengthy consultation process, B.C.'s Finance Minister Michael de Jong released a statement announcing proposed reductions to the respective rates of the B.C. Production Services Tax Credit and the B.C. Digital Animation or Visual Effects Tax Credit.

On April 14th, 2016, Alberta Finance Minister Joe Ceci announced the 2016 Alberta Budget. Below is a summary of some of the tax measures that were included in the Budget.

On March 22, Finance Minister Bill Morneau presented the new Liberal government's first federal budget.

The new Liberal government's first budget (Budget 2016) has been the subject of anticipation and speculation, much of it apprehensive.

If you own a short-term rental property (often used with services like Airbnb or Vrbo) or provide short-term rentals of your principal residence, ensure that you are compliant...

The section 125 small business deduction (SBD) is a tax policy tool that the Canadian government uses to encourage private businesses in Canada.

On February 19, 2013, B.C. Minister of Finance Michael de Jong tabled the B.C. provincial budget for the 2013/2014 fiscal year.

Another federal budget has come and gone. If you blinked you might've missed it! Compared to last year's changes to the small business deduction eligibility, among others...

Budget 2019 highlights that most of the stock option deduction is being utilized by executives earning over $200,000.

On March 22nd, 2016 the new federal Liberal government will table its first budget and members of the tax community are expecting a number of tax changes that could significantly impact owner–managers of Canadian businesses.