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At the Canada Revenue Agency (CRA) Round Table held on November 24, 2015 at the 2015 Canadian Tax Foundation Annual Conference in Montréal, the CRA made an announcement that will be helpful to many Canadian subsidiaries of multinational groups who borrow from non-Canadian group members in currencies other than the Cdn.$.

Le 21 novembre 2024, le ministère des Finances a annoncé un congé de la TPS/TVH sur certains produits essentiels pour le temps des Fêtes, du 14 décembre 2024 au 15 février 2025. Le personnel de diverses.

On November 21, 2024, the Department of Finance announced temporary GST/HST relief on certain holiday essentials from December 14, 2024 to February 15, 2025. Many businesses, including retail stores and restaurants...

As of January 1, 2011, U.S. and non-U.S. corporate issuers of certain securities were subject to new U.S. information reporting obligations. The deadline for filing this information return for 2011 was extended to January 17, 2012.

A professional corporation allows professionals — such as doctors, dentists, lawyers and accountants — to provide their services to clients through a corporate entity, rather than personally.

Finance Canada's economic update provided a weak response to competitiveness concerns.

Their summary is intended to serve as a non-binding template for the tax-writing committees in the U.S. Congress to develop federal tax legislation.

Canada's proposed Productivity Mega Deduction introduces significant changes to the tax treatment of Canadian development expenses in mining flow-through share financings. The new rules would allow immediate 100% deductions for qualifying CDE incurred after September 15, 2026, potentially reshaping how mining companies structure their exploration and development financing strategies.

When a loved one passes away, taxes can take an unexpected toll on their estate. In Canada, deemed dispositions at death often trigger significant capital gains...

On October 15, 2009, the Québec Minister of Finance announced the implementation of new measures designed to counter perceived aggressive tax planning by changing the risk/ reward ratio for taxpayers.

A Canada Revenue Agency audit initiative is targeting taxpayers who have recently sold condominium units they did not occupy or occupied for only a short period of time.

The taxation of small business is perennially a hot topic, in the news, on social media and among Canadians in general, especially around election time.

The CRA recently provided a technical interpretation where it discussed the application of the "specified corporate income" rules as proposed in the 2016 federal budget.

The Liberal Party has proposed to reduce the tax rate for the second lowest tax bracket ($44,700 to $89,401 of taxable income) from 22% to 20.5%, stating that this can result in tax relief...

The Canada Revenue Agency (CRA) recently announced that it will accept claims for treaty benefits by US limited liability companies (LLCs) in certain circumstances.

For most manufacturers, the focus is on production, staffing, sourcing supplies and most importantly, getting that product out to their customers. All of those areas are essential...

Canadian-controlled private corporations earning business income can enjoy significant tax advantages.