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Article
Budget 2025 Includes Productivity Super-deduction Tax Incentives And Elimination Of Luxury Tax On Certain Aircraft And Vessels
On November 4, 2025, Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's federal budget, Building Canada Strong, in the House of Commons (Budget 2025).
CanadaTax
McCarthy Tétrault
Article
Can I Still Use The Principal Residence Exemption For My Cottage?
I READ THAT the Canada Revenue Agency has changed the reporting rules when it comes to someone selling a principal residence. Can I still use the exemption if I sell my cottage?
CanadaTax
Crowe Soberman LLP

Canada's Digital Services Tax Enters Into Force

The Digital Services Tax Act (DSTA) entered into force on June 28, 2024, pursuant to an Order in Council (OIC) of that date. The DSTA was enacted by Parliament on June 20, 2024 as part of Bill C-59.

Osler, Hoskin & Harcourt LLP

Canada's Emergency Commercial Rent Assistance Program (CERCA)

On April 24, 2020, The Canadian Federal Government provided some details about the new Canada Emergency Commercial Rent Assistance program (CECRA) for small businesses and commercial landlords.

Dickinson Wright PLLC

Canada's Finance Minister Clarifies Timing Of Tax Proposals Relating To Stock Options

Earlier today, the Canadian Government released its Update of Economic and Fiscal Projections 2015.

Osler, Hoskin & Harcourt LLP

Canada Releases Proposed Information Reporting Requirements for Tax Avoidance Transactions

On May 7, 2010, the Department of Finance Canada released for public consultation proposals to establish an information reporting regime for certain tax avoidance transactions.

Borden Ladner Gervais LLP

Canada Revenue Agency Will No Longer Automatically Back-Date a Voluntary GST/HST Registration

Registration for the GST/HST is mandatory when a person becomes liable to charge and collect the GST/HST as a supplier of goods or services

Canada’s FATCA Legislation Jeopardizes IGA

On February 5, 2014 Canada and the U.S. executed a model 1 intergovernmental agreement ("IGA"), which relieved Canadian financial institutions from many of the onerous obligations under FATCA.

Moodys Private Client Law

Canadian Budget Proposal Affects Cross-Border Financing

The Canadian federal budget tabled on March 29, 2012 (the "Budget") proposed a number of important amendments that affect cross border planning with Canadian corporations.

Canadian Companies Should Act Now To Comply With U.S. Tax Laws Governing Deferred Compensation Plans And Arrangements

In 2004, the U.S. Congress enacted section 409A of the U.S. Internal Revenue Code to eliminate perceived abuses in the taxation of non-qualified deferred compensation.

Canadian Government Acts To Restore Interest Deduction For Canadian Businesses Investing Abroad.

The Minister of Finance for Canada - the Honourable James Flaherty - tabled the Conservative Government's federal Budget 2009 titled "Canada's Economic Action Plan" at 4:00 p.m. this afternoon.

Borden Ladner Gervais LLP

Canadian Government Introduces Bill C-9 To Extend Wage Subsidy And Implement Rent Subsidy

On November 2, 2020, Deputy Prime Minister and Minister of Finance Chrystia Freeland introduced Bill C-9.

McCarthy Tétrault

Capital Gains Inclusion Rate Increase Proposal Dead Deferred

The Canadian federal government announced today that they will delay the implementation of the previously proposed increase to the capital gains inclusion rate ("Proposal") until January 1, 2026.

Cash In Panama — A Ticking Time Bomb

In recent years, the Canada Revenue Agency has increased its efforts to locate Canadian offshore funds; the release of the Panama Papers marks a watershed development in this process.

Borden Ladner Gervais LLP

Changes Are Coming To The Voluntary Disclosures Program

In the fall of 2016, the Offshore Compliance Advisory Committee issued a report on the CRA's voluntary disclosures program, which Report was endorsed by the Minister of National Revenue in December.

Aird & Berlis LLP

Changes To CRA Online Access For Business Clients Beginning May 2017

Please note that representatives can still use Form RC59 to request telephone/mail access to business clients' tax information, and the above only applies to requests for online access.

Crowe Soberman LLP

Changes To Principal Residence Rules

On October 3, 2016, the Minister of Finance tabled a Notice of Ways and Means Motion to amend the principal residence exemption rules in the Income Tax Act (Canada).

Norton Rose Fulbright Canada LLP

Changes To The Canadian Principal Residence Exemption – Part Two

Our firm's earlier blog and podcast on possible changes to the Canadian principal residence exemption generated a lot of feedback and discussion.

Moodys Private Client Law

Client Update - February 2016

Following on our earlier client updates from May 1, 2013 and May 30, 2013 there have been signs of movement on a tax on all off-street parking spaces on commercial properties in the City of Toronto.

Common Reporting Standard Guidance Published By The CRA

Within the publication are various commentaries that cross-reference the U.S. Foreign Account Tax Compliance Act contained in Part XVIII of the Act in the implementation of CRS.

Stikeman Elliott LLP

Showing 581–600 of 9572 results

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