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When Canadian employees of Canadian mining companies work abroad, a number of tax issues arise for both employer and employee.

Do you know the tax residency of your landlord? If not, you might want to consider verifying this information as harsh results can arise for tenants paying rent to persons who are...

On April 6, 2017, Newfoundland and Labrador Finance Minister Cathy Bennett tabled the province's 2017-18 budget.

Changes to the draft legislative proposals released in September 2017 in relation to the application of the GST/HST to investment limited partnerships.

The Tax Court of Canada decision in "G&J Muirhead Holdings Ltd. v Queen" dealt with whether a one-person service company was carrying on a personal services business.

British Columbia's Provincial Sales Tax continues its steady expansion into professional services and digital commerce, raising questions about whether the province is gradually returning to the harmonized sales tax model it rejected in 2013. The latest changes extend PST to accounting, architectural, real estate services, and cloud infrastructure, narrowing the gap between BC's standalone tax system and the broader HST framework.

Employers have an obligation to withhold amounts from remuneration paid to employees in respect of income tax, Canada Pension Plan ("CPP") contributions and Employment Insurance ("EI") premiums.

Canada, like many developed countries, restricts the amount of interest a corporation resident in Canada may deduct on loans made by non-residents who are the CRIC’s significant shareholders or their affiliates.

Phaedrus, the ancient Athenian aristocrat associated with the philosopher Socrates, was famous for the following quote: "Things are not always as they seem; the first appearance deceives many."

Corporations worldwide are dealing with Canada. Depending on their level of involvement, these corporations may be subject to Canadian corporate tax and/or filing obligations.

Canada’s Income Tax Act (the "Act") strives to achieve equality and neutrality in the taxation of income earned:

For anyone making the transition to self-employment, deciding whether to incorporate is a major decision.

The Foreign Account Tax Compliance Act (FATCA), enacted by the US Congress in 2010, becomes operational on July 1, 2014.

In Canada's Fall Economic Statement, the federal government announced a fix for tax problems related to government assistance in the form of low-or-no-interest loans. Read on to learn more...

Recent statements from Canada Revenue Agency ("CRA") confirmed a reversal of their position on the interplay between amounts deemed to be dividends under paragraph 84.1(1)(b) of the Income Tax Act.

Finance Minister Jim Flaherty delivered the Harper government’s 2012 budget today, mixing together austerity measures, pension reforms, and the end of the penny.

Many wealthy individuals and families own a secondary home in France.