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L'Inflation Reduction Act des États-Unis est ambitieuse et met beaucoup de pression sur leurs partenaires économiques.

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").

The provincial government's new 15 per cent tax on foreign purchasers of residential property is the talk of the town in Metro Vancouver.

An estate freeze fixes the value of the asset that is frozen, such as shares of a corporation, in the hands of the owner until the time of death, allowing the freezor to calculate the expected tax liability that arises on death.

This webinar will explore a number of important issues, as well as present case studies to illustrate solutions to multijurisdictional planning issues.

The Minister of Finance Joe Oliver presented his first Federal Budget in the House of Commons yesterday (April 21).

On February 16, 2016, British Columbia Finance Minister Michael de Jong tabled the British Columbia budget for 2016.

Welcome to our 2017 tax planning issue, full of topics and opportunities that we believe you should consider as we reach the end of 2017 and look forward to 2018.

On July 27, 2020, the Canada Revenue Agency ("CRA") announced their intention to extend the payment deadline and apply relief to interest on existing debt...

Revisions to earlier draft legislation on the Excessive Interest and Finance Expenses Limitation (EIFEL) regime were released by the Department of Finance on November...

On May 3, 2021, by Order in Council No. 277, the Government of British Columbia amended the Property Transfer Tax Regulation, B.C. Reg 74/88.

On October 29, 2021, Ric McIver, Minister of Municipal Affairs, introduced Bill 77 to the legislature.

The Income Tax Act (Canada) has long received bipartisan criticism for its overly punitive taxation on the transfer of small business corporations and farms to the next generation. The founders ..

On June 29, 2021, Bill C-208 was granted Royal Assent and became law in Canada. Bill C-208 amended the Income Tax Act (Canada) (the "Act") to provide tax relief to families wishing to transfer shares of ...

BC's, employers should become familiar with the new EHT rules so as to determine whether registration is required, and if so, whether early registration is required before May 15, 2019.

For any employer who would have owed more than $2,925 in EHT, instalment payments for 2019 will be required.

Historically, builders have found themselves in situations where they enter into agreements of purchase and sale in respect of new homes and, subsequent to entering into the agreements, but prior to the close of the transactions, the government announces that the relevant provincial sales tax will be harmonized with the GST or that there will be an increase in the HST rate.