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Incorporated business owners will often ask their tax advisor whether they should make charitable donations with personal or corporate funds to achieve the best tax result.

The Scientific Research and Experimental Development Program, also known as "SR&ED", is a federal tax incentive program for businesses carrying out eligible research and development activities.

There are a number of tax benefits offered to Canadian-controlled Private Corporations ("CCPCs") and their owners.

The Québec government has recently released a consultation paper containing its proposed changes to the Québec mining royalty and tax regime in anticipation of its forum on the proposed regime to be held on March 15, 2013.

In an effort to preserve Canada's environmental heritage and encourage donations of ecologically sensitive land (and related easements, covenants and servitudes on such land) ("ESL")...

On June 17, 2019, Canada's finance minister tabled a Notice of Ways and Means Motion regarding the taxation of employee stock options.

Courts and lawmakers often refer to Canada Revenue Agency as an involuntary creditor when businesses fail to make required tax payments to the governmental authority.

In the past few years, Nova Scotia has fostered the development of video game and interactive media companies by offering a competitive digital media tax credit.

Leasing practices in the United States and Canada are similar in most respects, including the standard forms utilized for commercial office, retail and industrial properties. However, there are some principles which are different in Canada from those in the United States, the most important of which are outlined in this article

Among the proposed changes, the Government of Canada seeks to exempt spousal transfers of life insurance policies from the deemed fair market value rules under s. 248(35) of the Act.

On March 16th, 2017, Alberta Finance Minister Joe Ceci announced the 2017 Alberta Budget.

With less than two weeks before the October 1, 2026 effective date, British Columbia has paused the planned expansion of Provincial Sales Tax (“PST”) to professional services, a measure many businesses and their advisors had already spent months preparing for.

Those of us in financial services in Canada are holding our breath for March 22, when Trudeau's Liberal government is set to unveil the 2016 federal budget.

Budget 2018 proposes to extend (i) the "mineral exploration tax credit" for so-called "flow through shares" for another year, and, (ii) eligibility for accelerated capital cost ...

When Canadian companies face reassessments abroad, the question quickly arises: can interest paid on overdue foreign taxes be deducted at home?

Canada's proposed Productivity Mega Deduction would allow businesses to immediately write off the full cost of newly acquired capital assets, including aircraft and flight simulators, rather than spreading deductions over multiple years. This permanent change to the capital cost allowance regime could significantly benefit the business aviation industry, though taxpayers must carefully consider timing, income requirements, and documentation to maximize the deduction's value.

The Tax Court of Canada recently released their decision in "Lehigh Cement Limited v. R." and "CBR Alberta Limited v. R.".