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  • Article

    Minister Of Finance Releases Rules For Income Trust Conversions

    On July 14, 2008 the Minister of Finance released draft legislative proposals that implement certain measures from the 2008 federal Budget together with certain previously announced tax changes, including certain proposals to amend the rules relating to specified investment flow-through (SIFT) trusts and partnerships that were announced in December 2007.
    CanadaFinance and Banking
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    RRSP/TFSA – Deadline Approaching…

    Just a reminder that the RRSP/TFSA deadline is approaching. Here's what you need to know...
    CanadaFinance and Banking
    Fuller Landau
    Fuller Landau
Article

Federal Government Introduces Clean Technology Tax Incentives And Announces Amendments To The Nisga'a Final Agreement Act

On April 7, 2022, Finance Minister (and Deputy Prime Minister) Chrystia Freeland tabled the Liberal Government's federal budget, A Plan to Grow Our Economy and Make Life More Affordable ("Budget 2022").
CanadaGovernment, Public Sector
McCarthy Tétrault
McCarthy Tétrault
  • Article

    Majority Government Reintroduces March 2011 Budget Measures

    Finance Minister Jim Flaherty tabled a revised federal budget on June 6, 2011 (Budget 2011). Budget 2011 is Minister Flaherty’s first Budget backed by a Harper majority government and the first federal Budget of a majority Conservative government in nearly twenty years.
    CanadaGovernment, Public Sector
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    B.C. Introduces Retroactive Provincial Nominee Program (B.C. PNP) Exemption To Metro Vancouver's 15% Foreign Buyers Tax

    Foreign nationals who hold a nomination certificate under British Columbia's Provincial Nominee Program are now exempt from Metro Vancouver's 15% Foreign Buyers Tax.
    CanadaImmigration
    Segev LLP
    Segev LLP
  • Article

    British Columbia Government Announces Its Support of the BC Film Industry

    On January 20, 2005, Finance Minister Colin Hansen and Premier Gordon Campbell announced BC Film tax credit rate increases for foreign and domestic productions.
    CanadaMedia, Telecoms, IT, Entertainment
    Goodmans LLP
    Goodmans LLP
  • Article

    Quebec Announces Increase to the Quebec Refundable Tax Credit for Film or Television Production Services

    On December 30, 2004, the Quebec Minister of Finance, the Honourable Yves Séguin, on behalf of the Quebec Government, announced an increase in the rate of the Quebec Refundable Tax Credit for Film or Television Production Services from 11% to 20% of eligible Quebec labour costs
    CanadaMedia, Telecoms, IT, Entertainment
    Goodmans LLP
    Goodmans LLP
  • Article

    Time to Restructure: Canadian ULC Structures Adversely Affected By Amended Canada-US Tax Treaty

    The Canada-US Income Tax Convention (Canada-US Treaty) was recently amended to include a so-called hybrid denial rule.
    CanadaMedia, Telecoms, IT, Entertainment
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Are You Required To File An Underused Housing Tax Return?

    On June 9, 2022, the Underused Housing Tax Act ("UHTA") received Royal Assent and took effect on January 1, 2022. The Underused Housing Tax ("UHT") is designed to levy a 1% annual tax...
    CanadaReal Estate and Construction
    Torkin Manes LLP
    Torkin Manes LLP
  • Article

    BC Budget 2024 – Real Estate Tax Highlights

    On February 22, 2024, British Columbia's 2024 Budget was introduced. Included in the Budget are the following measures relating to real estate taxes...
    CanadaReal Estate and Construction
    Lawson Lundell LLP
    Lawson Lundell LLP
  • Article

    Canada's Underused Housing Tax: Implications For Foreign + Canadian Property Owners

    Underused Housing Tax ("UHT") is an annual federal tax payable by registered owners of vacant or underused housing in Canada, that took effect on January 1, 2022.
    CanadaReal Estate and Construction
    Field Law
    Field Law
  • Article

    Complying With Notice Provisions

    This case deals with a sale of land for property tax arrears.
    CanadaReal Estate and Construction
    Field Law
    Field Law
  • Article

    CRA Extends The Underused Housing Tax Deadline (Again) To April 30, 2024

    On October 31, 2023, the Canada Revenue Agency ("CRA") announced that owners affected by the Underused Housing Tax ("UHT") will have until April 30, 2024, to file their return for the 2022 calendar...
    CanadaReal Estate and Construction
    Gardiner Roberts LLP
    Gardiner Roberts LLP
  • Article

    Use It Or Get Taxed On It!

    Warning Residential property owners in Canada – a new federal tax is being levied through the Underused Housing Tax Act on underused residential properties. Not all residential property owners...
    CanadaReal Estate and Construction
    Lerners LLP
    Lerners LLP
  • Article

    Vacant Spaces: Challenges In The Economic Climate

    In the challenges facing landlords in the current economic and market conditions, the municipal tax treatment of vacant space is not to be forgotten as some relief available for the carrying costs of vacant space.
    CanadaReal Estate and Construction
    WeirFoulds LLP
    WeirFoulds LLP
  • Article

    Royalty Increases For Quebec’s Mining Industry Are On Hold… At Least For The Moment

    Québec’s Finance Minister, Nicolas Marceau, unveiled the province’s strategy to correct its budget deficit in 2013-2014 by implementing spending restraints and imposing higher taxes for the wealthy while sparing mining companies from the anticipated increase in mining royalties…. for the time being.
    CanadaStrategy
    Gowling WLG
    Gowling WLG
  • Article

    RRSPs & TFSAs: Deadlines And Limits

    Are you ready? The 2014 RRSP contribution deadline is fast approaching! Here are the 2014 RRSP deadlines and contribution limits you need to know ..
    CanadaWealth Management
    Fuller Landau
    Fuller Landau
  • Video

    Webinar: Understanding US Citizenship Renunciation: What Lawyers Need To Know To Optimize Client Advocacy

    This webinar will outline the US citizenship renunciation process and help you understand what information you need to gather from every existing, new, or prospective client before it's too late.
    GlobalImmigration
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    2018 Personal Income Tax Organizer

    Our 2018 Personal Income Tax Organizer is now available for download.
    CanadaTax
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    2019 Personal Income Tax Organizer

    This document is designed to assist you in gathering the reporting information and documents necessary for the preparation of your 2019 tax return.
    CanadaTax
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Showing 501–520 of 9570 results

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