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  • Article

    Planning Around The 2017 Federal Budget: Possible Changes To The Capital Gains Inclusion Rate

    With the 2017 federal budget likely due to be released in late February or March, there is speculation that the government may curtail the preferential tax treatment afforded to gains on the disposition of capital property
    CanadaTax
    Grant Thornton
    Grant Thornton
  • Article

    Planning To Sell Goodwill - Tax Implications Of The 2016 Federal Budget

    Eligible capital property ("ECP") includes such things as customer lists, franchise rights, licenses, quotas and other intangibles.
    CanadaTax
    Miller Thomson
    Miller Thomson
Article

Proposed Changes: Finance Takes Hard Stance On Passive Income Of Private Corporations

On October 18, 2017, the Department of Finance ("Finance") provided more details on its proposals (see CBT's summary here) to target the deferral of tax benefits of passive investments within a private corporation.
CanadaTax
Collins Barrow National Incorporated
Collins Barrow National Incorporated
  • Article

    Proposed Tax Measures To Limit Deferral Benefits Of Acquiring Passive Investments In Private Corporations

    On October 18, 2017, the Federal Government announced its intention to introduce measures to limit the deferral advantage associated with a private corporation using active business income...
    CanadaTax
    WeirFoulds LLP
    WeirFoulds LLP
  • Article

    Quebec Budget Forecasts Further Pension Reform

    Last month, the Quebec government posted its budget for 2012-2013, which included a number of pension-related items.
    CanadaTax
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    Rebooting Money: The Canadian Tax Treatment Of Bitcoin And Other Cryptocurrencies

    Bitcoin is widely regarded as the world's first decentralized digital currency, or "cryptocurrency."
    CanadaTax
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Article

    Reflections On The Common Reporting Standards

    The CRS which stands for Common Reporting Standards is in essence an automatic annual financial information exchange tool for tax authorities.
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    Reminder: CRA Deadline For Eliminating HST/GST Joint Venture Reporting By Nominees

    This is a reminder of the December 2014 deadline for disallowing joint venture arrangements in which nominee corporations may file HST/GST returns and remit HST/GST for the joint venture.
    CanadaTax
    Davies Ward Phillips & Vineberg LLP
    Davies Ward Phillips & Vineberg LLP
  • Article

    Reporting CERB And COVID-19 Assistance Programs On Your T4A Tax Slips

    With this being the second year of the pandemic in Canada Crowe MacKay's trusted advisors share an update on the repayment of CERB advances and reporting COVID-19 assistance programs on your T4A tax slips.
    CanadaTax
    Crowe
    Crowe
  • Article

    Revenue Agencies: Tax Audits Are Back

    We are all eagerly awaiting a return to normal life following the fifth wave of the COVID-19 pandemic.
    CanadaTax
    Fasken
    Fasken
  • Article

    Samantha Prasad Co-Presents Latest Tax Issues & Update In The Time Of COVID-19 (Video)

    Tax lawyer Samantha Prasad, LLB, TEP, co-presented "Latest Tax Issues & Update in the Time of COVID-19" with Yaron Orgil, CIMA®, FCSI®, of Richardson GMP Ltd. on tax assistance available...
    CanadaTax
    Minden Gross LLP
    Minden Gross LLP
  • Article

    Shopify Wins In Federal Court Against CRA In Merchant Data Case

    The Federal Court dismissed two requests from the Canada Revenue Agency (CRA) that would have, if accepted, compelled Shopify to disclose six years of data from its merchants.
    CanadaTax
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Should You Consider Amalgamating Your Two Professional Corporations?

    In many cases, on January 1, 2017, it will no longer be worth the administrative costs associated with having 2 PCs.
    CanadaTax
    McLennan Ross LLP
    McLennan Ross LLP
  • Article

    Significant Changes To The Canadian Thin Capitalization Rules In The 2012 Budget

    The thin capitalization rules are designed to protect the Canadian tax base from erosion through excessive interest deductions in respect of debt owing by Canadian taxpayers to certain non-resident shareholders.
    CanadaTax
    DLA Piper
    DLA Piper
  • Article

    Small-Firm Practitioners - How Can They Cope With The Fast Pace Of Change?

    One of the largest sources of work for our firm is from accounting and law firms who need specialized domestic and cross-border tax advice.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    Solutions Pratiques Aux Impôts Fonciers

    Chrystelle Chevalier-Gagnon discute avec Nicolas Cloutier, associé au sein du groupe de droit fiscal chez McCarthy Tétrault, de solutions pratiques sur la gestion des impôts fonciers en ces temps difficiles.
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    Support For Canadian Journalism

    Further details on these new measures will be introduced in the 2019 Federal Budget.
    CanadaTax
    Collins Barrow National Incorporated
    Collins Barrow National Incorporated
  • Article

    Supreme Court Dismisses Leave Application In Johnson v. The Queen

    On March 21, 2013, the Supreme Court of Canada dismissed (with costs) the application for leave to appeal in the case of "Donna M. Johnson v. Her Majesty The Queen".
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    T1135 Transitional Guidance

    Late today, the Canada Revenue Agency provided transitional reporting guidance in respect of prescribed Form T1135 for taxpayers who own specified foreign property with a cost of $100,000 or more.
    CanadaTax
    Moodys Private Client Law
    Moodys Private Client Law
  • Article

    Tax And Real Estate – Tax Authorities Scrutinizing Real Estate Transactions

    Following the Budget 2019 announcements, the Canada Revenue Agency ("CRA") launched a Real Estate Task Force whose mission is to deter tax non-compliance in the real estate market.
    CanadaTax
    Fasken
    Fasken
  • Showing 661–680 of 9572 results

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