5,654 results found

On April 11, 2020, the Federal Government enacted legislation for its new Canada Emergency Wage Subsidy ("CEWS").

As part of a new $82 billion spending package, the federal government today announced that approximately $27 billion would be directed to support for employers ...

On April 22, 2020, the Canada Revenue Agency ("CRA") indicated that it would allow special favorable tax treatment to employees working from home during the COVID-19 crisis.

BLG’s Charities and Not-for-Profit Group held its 14th Annual Sector Update for Charities and Not-for-Profit Organizations on November 13, 2013 in its Toronto office.

The Government of Canada announced today that it plans to extend the 2024 charitable donation deadline to February 28, 2025.

For several decades, corporations have been subject to the Income Tax Act’s "loss streaming" rules.

To incorporate or not, that is the question—at least for many small businesses that earn above $60,000 annually.

La 2e édition de l'ouvrage Canadian Taxation of Trusts est une ressource essentielle pour les professionnels du droit et de la fiscalité qui évoluent dans le contexte...

In response to the recent strike by the Canadian Union of Postal Workers ("CUPW"), the Department of Finance on December 30, 2024, announced that the federal government...

The Canada Revenue Agency (the "CRA") released Document 2024-1005851C6 (the "Document"), addressing three questions concerning trust reporting involving bare trusts posed on May 7, 2024 at the 2024 Conference for Advanced Life Underwriting (CALU) Roundtable.

Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020...

On May 19, 2015, the Court of Quebec released its judgment in Emballages Starflex Inc. v. Agence du Revenu du Québec...

As part of the 2019 Federal Budget, the Government of Canada proposed new rules which would generally limit certain existing deductions associated with stock options to an annual amount of $200,000

The recently called Canadian federal election, following a vote of non-confidence in the minority government by the opposition parties, highlights the rules applicable to federal political contributions.

Currently trusts are required to file an annual income tax (T3) return if a trust has tax payable or if it distributes all or part of its income or capital to its beneficiaries

When a charity receives a gift of land, the charity is not necessarily free to sell the land or use it in any manner it desires.

The budget contained several measures designed to increase the benefit to Quebec resident donors from charitable donations and to facilitate the operations of resident donors in Quebec.