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Subparagraph 212(1)(d)(vi) of the Income Tax Act (Canada) exempts non-residents of Canada from non-resident withholding tax on Canadian royalty payments received in respect of a copyright for the production or reproduction of any literary, dramatic, musical or artistic work.

In a recent technical interpretation issued on January 27, 2015, CRA commented on the ability of a surviving spouse or common law partner to share donation credits arising from gifts made by the estate of the deceased spouse.

On December 30, 2024, the Federal Government proposed an extension of the 2024 charitable donation deadline from December 31, 2024, to February 28, 2025...

On Nov 6, 2015 the Federal Court of Appeal dismissed the CRA appeal in MNR v McNally 2015 FCA 248 in a unanimous decision

On March 28, 2024, the Canada Revenue Agency (CRA) has announced that bare trusts are exempt from having to file a T3 Income Tax and Information Return...

CRA has begun to collect the fingerprints of Canadians who are accused of tax evasion, even though they may never be convicted.

Companies required to prepare financial statements are typically obligated to estimate and take reserves for potential exposures, including any uncertain tax position (UTP) that might successfully be challenged by tax authorities.

The Canada Revenue Agency has announced that, after 2014, it will no longer tolerate joint venture arrangements in which nominee corporations file HST/GST returns and remit HST/GST for the joint venture.

A non-charitable, non-profit organization is required by the Income Tax Act of Canada to be "operated for a purpose other than profit."

On the heels of some recent positive legislative changes regarding the tax treatment of environmental study and community consultation costs, the Canada Revenue Agency (CRA)...

Tax administration is going global and international cooperation is increasing as revenue authorities develop strategies to counter abusive tax planning.

As a reminder, all "affected owners" of residential property who are not "excluded owners" as of December 31 of the calendar year have to file a UHT return for each owned property in Canada.

On May 17, 2019, the Ministère des Finances du Québec (the Ministry) released Information Bulletin 2019-5 announcing, among other things, new mandatory disclosure requirements

Quebec contest registration isn’t really so confusing.

On July 19, 2021, the Department of Finance ("Finance") released a statement (the "July 19 Announcement") acknowledging that the amendments contained in Bill C-208 form part of the Income Tax Act (Canada) and are now law.

Did you sell your home in 2018?

Davis LLP’s Adrienne Woodyard, partner in the firm’s Toronto office, discusses director tax assessments and who the Canada Revenue Agency (CRA) holds liable in the case of failing to submit proper taxes.