5,652 results found

On March 19, 2019, the Federal Government tabled its latest budget, which introduces changes to the tax rules applicable to contributions to SMEPs in respect of employees over age 71 and re-employed retirees.

Retirement compensation arrangements (RCAs) are, in appropriate circumstances, a useful tool for employers to provide supplemental pension benefits to employees, but such arrangements come at a cost of refundable tax under the Income Tax Act (Canada) (the ITA).

On March 1, 2015, Canada's Department of Finance issued a new release announcing two mining-sector changes to the Income Tax Act (Canada) ("ITA").

In Ontario, individuals may designate beneficiaries for their registered accounts—such as TFSAs, RRSPs, RRIFs, and FHSAs (see Part III of the Succession Law Reform Act, RSO 1990, c S.26 (SLRA)).

In a previous blog, "The Movement to Transparency and the Erosion of Privacy" we wrote about the global move to greater transparency by government and taxing authorities which they claim is necessary to ...

These days, almost every couple lives together for a period of time before they get married, and more and more couples are deciding to never get married at all.

Executors play a crucial role in administering a deceased person's estate, ensuring that assets are distributed according to the will and handling various legal and financial responsibilities.

While there are many practical implications associated with dying without a will (i.e., the appointment of executors/trustees, guardianship provisions and the distribution...

On December 19, 2019, the Department of Finance ("Finance") announced that it will be delaying the effective date of its previously announced changes to the tax treatment of employee stock options.

On November 28, 2023, the federal government tabled the Notice of Ways and Means Motion to introduce the Fall Economic Statement Implementation Act, 2023.

The Government of Canada has announced that they will be taking immediate measures to provide financial aid to Canadians facing hardship as a result of the COVID-19 pandemic.

As part of the Tax Cuts and Jobs Act (Sections 1400Z-1 and 14-00Z2 of the Internal Revenue Code), new capital gains exemptions were created for taxpayers that make investments in approximately 8,700 "opportunity zones" throughout the United States

The Toronto Financial Services Alliance (TFSA) a public private partnership of federal, provincial and municipal governments and leading financial institutions and entities, has made submissions to the federal and provincial governments as part of the annual pre-budget consultation process.

The proposed regulations generally take taxpayer-friendly positions that would apply the QFPF exemption broadly.

Ce bulletin s'adresse à tous les intervenants du domaine de l'insolvabilité au Canada.

When Canadian companies license computer software from U.S. licensors and arrange for maintenance and support services for the software, there are a number of Canadian tax issues to consider.

On October 1, 2020, the Government of Ontario filed Ontario Regulation 536/20, Personal Real Estate Corporations ("Regulation 536/20"), under the Real Estate and Business Brokers Act, 2002, SO 2002...