ArticleBattle Of The FoundationsCharitable foundations are structures for long term, flexible and customized philanthropy.CanadaCorporate/Commercial LawO'Sullivan Estate Lawyers LLP
ArticleCourts Raise The Stakes On Tax FilingsWhile we may not agree with the Court or the CRA on this, we recommend that charities become much more careful in completing tax filings generally and in preparing T3010s specifically.CanadaCorporate/Commercial LawMiller Thomson
ArticleInversion Control: U.S. Treasury Announces New Rules Affecting Cross-Border TransactionsIn September 2014 we reported on the practice of "tax inversions", cross-border transactions in which the resulting entity may be headquartered in another country for tax purposes. CanadaCorporate/Commercial LawNorton Rose Fulbright Canada LLP
ArticleThe 2017 Federal Budget: What Employers Need To KnowOn March 22, 2017, the Trudeau Liberal Government tabled the Government's 2017 Federal Budget.CanadaEmployment and HRBorden Ladner Gervais LLP
ArticleBudget Promises Tax Breaks For Clean ManufacturingTuesday's federal budget introduced a tax break for companies investing in clean manufacturing, with an emphasis on investments in the electric vehicle (EV) supply chain.CanadaEnergy and Natural ResourcesMLT Aikins LLP
ArticleFinance Releases Draft Legislation On The Critical Mineral Exploration Tax Credit But "Critical" Details Remain Outstanding We understand that the Canada Revenue Agency is planning to produce the form, along with reporting updates associated with the CMETC as soon as possible.CanadaEnergy and Natural ResourcesCassels
ArticleEstate Planning When A Child Moves To The U.S.A Canadian estate with U.S. connections can face complications due to the presence of any one of a number of factors. CanadaFamily and MatrimonialO'Sullivan Estate Lawyers LLP
ArticleSpring Has Sprung In Alberta With New Agri-Processing Tax CreditAlberta is launching a new agri-processing tax credit in Spring 2023 to attract new large-scale investment to the sector and expand opportunities for primary producers.CanadaFood, Drugs, Healthcare, Life SciencesBennett Jones LLP
ArticleOntario Superior Court Clarifies Surety Bond Fees Subject To 3% Premium Tax Under The Corporations Tax ActThe Ontario Superior Court has ruled that fees received by insurers for surety products written in Ontario are subject to the 3% premium tax under the Corporations Tax Act. This decision clarifies the tax treatment of surety bonds by interpreting ambiguous statutory language through reference to federal Income Tax Act provisions and legislative history. Insurers licensed to write surety business in Ontario should review their premium-tax reporting practices in light of this ruling. CanadaInsuranceGowling WLG
ArticleQuébec Budget 2025-2026: Discover New Tax Measures To Drive R&D And Innovation For Québec Tech CompaniesIn the 2025-26 Québec budget, presented on March 25, 2025, new tax measures were announced to drive Scientific Research and Experimental Development (R&D) and innovation in Québec tech companies.CanadaIntellectual PropertyFasken
ArticleRealtors, Treat Yourselves FairlyBill 104, Tax Fairness for Realtors Act, 2017 represents a potential opportunity for realtors in Ontario to engage in tax planning strategies that were not previously available to them.CanadaReal Estate and ConstructionSiskinds LLP
Article2022 British Columbia Budget SummaryOn February 22, 2022, British Columbia's Finance Minister Selina Robinson announced the 2022 British Columbia Budget.CanadaTaxCrowe
Article2025 Alberta Budget SummaryOn February 27, 2025, Alberta Minister of Finance Nate Horner announced the 2025 Alberta Budget. The Budget aims to strengthen health care, education and communities, support vulnerable Albertans...CanadaTaxCrowe
ArticleA Guilty Plea To Tax Evasion? Beware The Civil ConsequencesIt is almost always the case that criminal charges for tax evasion are accompanied by a civil assessment or reassessment of taxes.CanadaTaxThorsteinssons LLP
ArticleA Tale Of Two Taxpayers: The Fiscal Arbitrators ClientIn part one of this series, I considered the situation of a hypothetical wealthy client who was involved in the KPMG tax scheme...CanadaTaxBarrett Tax Law
ArticleAlberta Proclaims New Legislation To Address Municipal Tax ArrearsOn December 8, 2021, Alberta proclaimed in force Bill 77, the Municipal Government (Restoring Tax Accountability) Amendment Act, 2021 (the Amending Act)...CanadaTaxBennett Jones LLP
ArticleAssessments - Till Death Do Us Part?As we have previously written here and here, a taxpayer's debts can be imposed on their spouse or children through an assessment under section 160 of the Income Tax Act ("ITA").CanadaTaxMillar Kreklewetz
ArticleBudget 2016: Amendments To BC's Property Transfer Tax RegimeOn February 16, 2016, Finance Minister Michael De Jong announced the 2016 Provincial Budget. CanadaTaxAlexander Holburn Beaudin + Lang LLP
ArticleBudget 2022 Bill Receives Royal AssentOn June 23, 2022, Bill C-19, Budget Implementation Act, 2022, No. 1 received Royal Assent (Bill C-19). Bill C-19 implements certain tax measures announced in Budget 2021 and Budget 2022...CanadaTaxCassels