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Deutschland DE
Paris FR

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Deutschland DE
Paris FR

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

Legal 500 Trust Centre
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Article
Canadian Entrepreneurs' Incentive: How Incentivized Will Canadian Entrepreneurs Be?
Tax proposals contained in the 2024 Federal Budget (the "2024 Budget") propose to increase the capital gains inclusion rate from one-half to two-thirds...
CanadaTax
Miller Thomson
Article
Canadian Foreign Reporting Obligations
With the recent release of the ICIJs' investigation of offshore tax havens used by a law firm based in Panama, the question of what Canada is doing to ensure that its taxpayers are disclosing offshore assets and reporting the related income is front and centre in the minds of many taxpayers.
CanadaTax
Collins Barrow National Incorporated

Article

Characterizing The Assumption Of Obligations When Determining The Proceeds Of Disposition

In Daishowa-Marubeni International Ltd. v. Canada, 2013 SCC 29, the Supreme Court of Canada held 9:0 that Daishowa-Marubeni International’s proceeds from the disposition of two forest tenures should not include the reforestation obligations that were assumed by the purchasers.

CanadaTax

Gowling WLG

Article

Corporate Reorganization Not GAARable

On June 3rd, 2009, the Tax Court found in favour of the taxpayer in "Collins & Aikman Products Co. et al v. The Queen".

Canadian Entrepreneurs' Incentive: How Incentivized Will Canadian Entrepreneurs Be?

Canadian Foreign Reporting Obligations

Characterizing The Assumption Of Obligations When Determining The Proceeds Of Disposition

Corporate Reorganization Not GAARable

CRA's New Position On US LLLPs And LLPs

Crowdfunding: The Tax Implications Of A Popular Fundraising Vehicle

Department Of Finance Canada Issues Press Release Regarding The July 18, 2017 Tax Proposals

From A Tax-Saving Perspective: What Should I Look For When Buying Business Assets Or Shares? -- Ali Spinner Answers (Video Content)

IRS Proposes Broad Limit On Intercompany Debt

Morguard Corp. v. R.

MT Federal Budget Review - March 22, 2016: Introduction

New Business Tool Kit Chapter 4 – Payroll Taxes

New Reporting Requirements For Internet-Based Businesses

Nova Scotia Announces Increases To The Nova Scotia Film Industry Tax Credit

Paul Kvas v. The Queen, 2016 DTC 1169

Proposed Simplification to U.S. Rules Regarding Tax-Free International Reorganizations

Quebec Company Law Reform – Changes Of Interest To Tax Planners

Reducing Red Tape: Restoring The Alberta Advantage

Release Of The 2021 Canadian Budget

Restrictive Covenants In M&A Deals: A Timely Refresher On Tax Rules