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In these heady days of cryptocurrency investment, the market can seem like a gold rush: offering promise, but at the expense of predictability.

On February 27, 2018, the Minister of Finance introduced Canada's 2018 Federal Budget: Equality and Growth for a Strong Middle Class (2018 Budget), as well as an annexed Tax Measures: Supplementary Information (Supplementary Tax Measures), which include a proposal to discontinue the Health and Welfare Trust regime and provide for the transition of existing Health and Welfare Trusts into Employee Life and Health Trusts

If more than one person owns the business, it is very common that the owners prefer to withdraw money from the business at different times.

One of the key metrics that business owners and executives should think about when contemplating the sale of their company is prevailing M&A market conditions.

The Federal Budget of yesterday was, for the most part, a non-event from a tax policy perspective. There were a few changes of some note, described below, some minor "tinkering", and the announcement of some administrative changes intended to make tax compliance easier (which is always welcome).

In recent Tax Alerts we discussed the tax on split income (TOSI), which limits income-splitting techniques involving private corporations by taxing amounts received at the highest marginal tax rate.

In this 2 part article on the CRA review by the Auditor General of Canada our expert Canadian tax lawyers analyze the report and explain changes to the tax Notice of Objection process....

Under the Income Tax Act, the Canada Revenue Agency ("CRA") is permitted to inspect and reassess a taxpayer's personal and or corporate tax returns for any reason.

Earlier, we discussed when an incorporated contractor could be considered to be carrying on a personal services business and the adverse tax consequences.

Taxpayers, particularly those with valuable inventory or capital assets, can be crippled through the actions of opportunistic thievesand fraudsters.

In 2017, the U.S. Congress enacted landmark tax legislation known informally as the Tax Cuts and Jobs Act.

In our recent post,we surveyed the various proposals in the Liberal Party of Canada 2019 Election Platform. This post does a deeper dive on a specific tax reform proposal...

Under the Budget, the OPSTC rate was reduced from 25% to 21.5% for qualifying production expenditures incurred after April 23, 2015.

Double taxation is a problem which can arise when an individual dies owning shares of a private corporation. The Income Tax Act (Canada) (the "ITA") legislates a deemed disposition of the shares...

Revisions have been announced to the IRS’s relatively new program known as Pre-Filing Agreements, which provide potentially important benefits to foreign companies.

On January 27, 2014, the Department of Finance of the Government of Canada announced that the 2014 Federal Budget would be released on February 11, 2014.

Al establecer un negocio en Canadá, el proceso de constitución puede resultar simple pero como con cualquier proceso, las compañías necesitan entender y cumplir reglas y regulaciones para estar en cumplimiento.