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Ces incitatifs fiscaux sont généralement offerts non seulement aux entreprises canadiennes, mais aussi aux investisseurs étrangers qui exercent des activités d'innovation au Canada.

On March 11, 2022, the draft legislative proposals relating to the Select Luxury Items Tax Act (the "Act") were released for public comment.

Le budget prévoit certains changements aux règles existantes relatives au secteur culturel ...

As of December 10, 2016 new rules are applicable for corporations that have been dissolved in Ontario for failure to file tax returns with new deadlines within which owners may revive a dissolved corporation and recover the corporate assets.

We have a new federal Liberal government that is expected to make changes based on their election platform.

The Offshore Tax Informant Program (OTIP) is the Canada Revenue Agency (CRA) confidential whistleblower program that was put in place in January 2014.

Alberta couple have been fined almost half a million dollars after they pled guilty in December 2015 to evading $486,000 in federal income tax in 2007 and 2008.

We have been awaiting guidance from the IRS on the definition of property that will qualify as "good REIT assets" under the Internal Revenue Code.

The Minister of Finance of Quebec announced on June 12, 2009, that the refundable tax credit program for film productions would be improved to include all film production costs.

The end of February is upon us and with it marks the beginning of the 2013 tax compliance season.

The FBAR has previously been due on June 30th of the next calendar year (June 30, 2015 for the 2014 form).

University of Ottawa Law Professor, Nathalie Chalifour, gave a compelling presentation on the merits --and cautions --of carbon tax at the University of Calgary on October 16, 2012.

On October 29, 2024, the CRA announced that bare trusts will not be required to file a T3 Income Tax and Information Return, including Schedule 15 (Beneficial Ownership Information of a Trust) for the 2024 tax year...

On March 23, 2020, the Government of Alberta announced new measures for private sector employers to help them cope with the financial effects of the COVID-19 crisis. They include:

The Supreme Court has denied leave to appeal from the decision of the British Columbia Court of Appeal in Neville v. National Foundation for Christian Leadership.

Budget 2016 announces the Government's intention to reverse proposals made in Budget 2015 with respect to donations of the cash proceeds from sales of real estate and private company shares.

Executive compensation arrangements in Canada frequently give rise to complexities given regular changes in tax legislation, securities regulation and employment law. Recent developments highlight important considerations for employers structuring equity incentives, administering compensation plans and managing employee entitlements upon termination.

A stock option plan provides an employee of a corporation with the right to purchase shares of the corporation at a pre-determined exercise price.