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New rules with respect to hedging and short selling by Canadian financial institutions

In the last few years, trusts have been growing in popularity among business people, including as an asset protection mechanism.

Looking back on every year there are numerous Canadian income tax developments and changes

Canadians know that their proximity to the US presents both risk and opportunity.

If you or your business were unable to meet some of your tax obligations due to the recent flooding, relief from the Canada Revenue Agency may be available.

On December 13, 2017, the Government released its updated proposed rules on Income Sprinkling (also known as Income Splitting).

For some of us, the rush to get the annual tax return filed on time can sometimes result in sloppy mistakes.

The Canada Revenue Agency's ("CRA") former administrative policy as regards personal use of corporate-owned business aircraft (as set out in Interpretation Bulletin IT-160R3) was that the shareholder...

On April 8, 2016, a UK-Cayman Islands exchange of notes was signed regarding the sharing of beneficial ownership information.

A decision of the Tax Court of Canada serves as an important reminder to taxpayers and charities of several fundamental issues when it comes to donations.

There are many investments, such as shares of Canadian private corporations, that can be held in a Registered Retirement Savings Plan (RRSP)

On October 30, 2019 the British Columbia Court of Appeal ("BCCA") dismissed the appeal of the Attorney General and upheld the order of the Supreme Court of British Columbia ("BCSC")

The Canadian economy, much like the world economy, is completely paralyzed. COVID-19 is the first health emergency that has brought the world economy to a standstill.

An expense is generally deductible for tax purposes if the taxpayer incurs it for the purposes of gaining or producing income.

Further to the statements made in Budget 2019-2020 about strengthening mandatory disclosure mechanisms, and improving rules governing the use of nominees, the ministère des Finances du Québec released...

The mineral exploration tax credit has been extended for a further one-year period.

Deferral as strategy: Departure tax can be deferred without interest when acceptable security is posted, preserving liquidity during transition.