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This article summarizes the upstream loan rules, and explores the impact of the upstream loan rules in several situations involving dispositions of the shares of the creditor foreign affiliate.

In response to the economic fallout of the COVID-19 crisis, the Government of Canada has created two programs to provide income support for affected workers.

The benefit provides $2,000 per month of taxable income to eligible workers in Canada.

This week, the Supreme Court of Canada heard arguments in one case likely to be of interest to Canadian businesses and professions.

The federal government has just published legislative proposals that would relax one of the conditions for tax-exempt pension fund investment corporation status under the Income Tax Act.

On March 18, 2020, the Federal Government announced the following measures to help employers deal with the economic disruption and uncertainty caused by the COVID-19 outbreak.

Effective October 1, 2021, Manitoba's minimum wage will increase five (5) cents to $11.95 per hour.

This column considers whether changes to U.S. tax law made by the PATH Act are likely to increase investment by Canadian pension plans in U.S. infrastructure.

Trusts play an important role in Canadian tax, estate, continuity and succession planning, offering flexibility in how assets, income and capital gains are managed and allocated. While trusts can provide significant planning benefits, they are subject to complex tax rules and family law considerations that can affect how they are structured and used.

A Justice of the Tax Court of Canada has concluded that a dairy farmer, who sold his land to a developer and then leased it back, did not have the benefit of the rollover provisions...

The Tax Court of Canada has dismissed the appeal of an economist and a naturopathic doctor who maintained that they had established a 10 acre Christmas tree farm on a quarter section near Calgary...

In this latest podcast episode, Kenneth Keung and Kim G C Moody describe the April 7, 2022, Canadian Federal Budget proposal that will introduce a new "Residential Property Flipping" income tax rule.

It’s that time of year again. Yes, tax-loss selling season is here. And investors across the land take a moment to unload their investment dogs in the hopes that a tax loss soon would be there.

Your definitive guide to the 2015 Federal Budget: the tax changes that matter.

This document is designed to assist you in gathering the reporting information and documents necessary for the preparation of your 2016 tax return.

Our 2017 Personal Income Tax Organizer is now available for download. This document is designed to assist you in gathering the reporting information and documents necessary for the preparation of your 2017 tax return.

This afternoon, the Minister of Finance, Hon. Vic Fedeli, delivered the 2019 Ontario Budget. Crowe Soberman's infographic presents some of the key measures in this budget.