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The Supreme Court of Canada recently released its decision in Quebec v. Services Environnementaux AES inc., 2013 SCC 65, which considered two cases where the Quebec Court of Appeal had allowed rectification as a remedy for taxpayers whose advisors had made an error in executing tax planning documentation.

On December 15, 2016, the Government of Alberta ("Government") released guidelines providing details of the AITC program created under the Investing in a Diversified Alberta Economy Act (the "Act").

Crowdfunding has received increased media attention in recent months due in part to its growing popularity, as most recently seen in the launch of kickstarter.com in Canada, and securities and tax regulators have taken note.

The Tax Court of Canada recently released a decision regarding director's liability for corporate tax debt under section 227.1 of the Income Tax Act in Hamad v The Queen 2019 TCC 137.

The Ontario government announced in its March 26, 2009 budget that it plans to harmonize the 8% Ontario retail sales tax (RST) with the 5% federal goods and services tax (GST) to form a 13% harmonized sales tax (HST), effective July 1, 2010.

On June 13, 2016, the Organisation for Economic Co-operation and Development (OECD) released its Economic Survey of Canada. There were some interesting comments and criticisms about Canada's overall economy.

Canada's Phase 2 hybrid mismatch arrangement rules will deny deductions on a far broader set of cross-border payments starting July 1, 2026, particularly affecting structures with Canadian unlimited liability companies or partnerships treated as corporations for US tax purposes.

Corporate taxation in Canada is not consolidated at the group level. This means that planning is required to address situations where one corporation in a group has losses and another has profits, ...

According to the Canada Revenue Agency ("CRA"), the Canadian tax authority for goods and services tax ("GST") and harmonized sales tax ("HST"), a name is important.

Many corporations in Canada are CCPCs and the status gives them special tax benefits such as small business deduction, enhanced investment tax credits for expenditures on scientific and experimental research, ...

On Thursday, October 13, the Internal Revenue Service and Treasury Department issued their much anticipated final and temporary regulations under Section 385 of the Internal Revenue Code...

Leveraged donation programs sound like the perfect option for budding philanthropists: Put $100 in, get $160 back, and your favourite charity gets a large donation. A win-win scenario? Not according to the Canada Revenue Agency.

On November 20, 2018, the federal Government of Canada released their Fall Economic Update – a review of the country's finances and economic health that addresses trends and changes taking place in Canada and the world since the federal Budget in the spring.

In a short technical interpretation (CRA Document 2015-0579031I7 "Crowdfunding" (April 1, 2015)), the CRA has restated its views on the tax treatment of amounts raised via crowdfunding arrangements.

Despite their best efforts, taxpayers may sometimes fail to comply with their obligations under the Income Tax Act (Canada) (the "ITA") and incur interest and penalties as a result.

Join us on Thursday, September 4, 2014 for a webinar on tax considerations that optimize after-tax returns in acquisitive transactions.

Until the late 1990s, local electricity distribution was structured as a department within a municipality rather than a stand-alone entity.