1,608 results found

Non-Canadian investors who are considering real estate based lending in Canada should be aware of certain regulatory requirements or limitations in Canada.

Cloud computing services will soon be subject to Manitoba's retail sales tax ("RST"). In its 2025 Budget, the Province announced an expansion of the RST to apply to cloud computing services.

Rectification continues to be a topic of heated debate in Quebec.

When several world-leading tech companies made front-page news for their tax affairs in 2013, nobody in the business world was left in any doubt—tax matters more than ever to today's ambitious companies.

On March 27, 2012, Finance Minister Dwight Duncan tabled the Ontario government’s 2012 Budget, "Strong Action for Ontario", which lays out a five-year plan to eliminate Ontario’s deficit by 2017-18 while protecting and building on Ontario’s achievements and ensuring strong job growth into the future.

Canada's federal government has made permanent the $10-million capital gains tax exemption for business sales to employee ownership trusts, removing the previous 2026 sunset clause. This significant policy shift provides business owners and their advisors with greater certainty when considering employee succession strategies as an alternative to traditional third-party sales or family transfers.

On November 3, 2011 the U.S. Internal Revenue Service (the "Service") published proposed regulations (the "Proposed Regulations") under Section 892 of the U.S. Internal Revenue Code (the "Code"). Section 892 of the Code generally exempts foreign governments and their controlled entities

In its recent 2012-2013 Budget delivered on March 20, 2012, the Government of Québec announced a number of changes to the taxation of inter vivos trusts.

As the last quarter of 2015 approaches, it is important for advisors and registrants to be aware of the new requirement to file elections in respect of any previously-made section 156...

The Ontario Superior Court of Justice recently granted rectification in a case in which the CRA and the taxpayer differed in their interpretation and effect of a particular document.

This CRA position has been called into doubt by two recent cases: Presidential MSH Corporation v. The Queen (2015 TCC 61) and Nanica Holdings Limited v. The Queen (2015 TCC 85).

Although to most of the world the 2014 federal budget seemed to be of limited consequence, a lot of taxpayers will be significantly impacted by it.

In the recent decision "Morguard Corp. v R.", 2012 TCC 55, the Tax Court of Canada ("TCC") considered the proper tax treatment of a break fee.

Growing up in Alberta, my parents taught me a golden rule – never talk about politics in a social setting.

The federal government has extended the vast majority of filing deadlines for businesses, partnerships, trusts and individuals as part of its COVID-19 relief efforts.

Much of a detailed and technical nature has been written about the new so-called Foreign Affiliate Dumping Rules.

On Tuesday night the left leaning New Democratic Party (NDP) was elected to govern the Province of Alberta.