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The federal measures in question are part of a package of trust reporting changes.

Limited partnerships (LPs) are a flexible form of business entity commonly used in complex transactions.

In November of this year at the Canadian Tax Foundation's 67th Annual Tax Conference (Conference), the Canada Revenue Agency (CRA) announced its current positions on Deferred Share Unit (DSU) conversions...

Deferred share unit ("DSU") plans are a form of equity-based compensation for employees, directors, or officers. If structured correctly, DSUs are exempt from the salary deferral arrangement ("SDA")...

On Tuesday, the federal government tabled its 2015 pre-election budget, which included a few announcements that will be of interest to employers.

On December 4, 2024, the federal government published technical amendments to the Income Tax Regulations in the Canada Gazette.

In December the CRA announced new guidance for employees deducting home office expenses. These changes are likely to be welcomed by thousands of Canadian workers who suddenly find themselves...

The amendment enacts a private member's bill to amend the Income Tax Act. It imposes unusual public disclosure requirements on labour organizations, including trade unions, and also on "labour trusts".

Recent changes to the Income Tax Act may affect how employers approach settlement.

If enacted, the Productivity Mega Deduction could materially improve the after-tax economics of developing and expanding mines in Canada. By allowing qualifying Canadian development expenses, including certain mine development expenditures, and a broad range of depreciable capital property to be deducted immediately, the proposal could help attract new mining investment and allow companies already operating in Canada to realize earlier tax benefits. The federal government has released draft legislation, but the measures are not yet law.

On Tuesday night the left leaning New Democratic Party (NDP) was elected to govern the Province of Alberta.

On March 25, 2025, Quebec's Minister of Finance, Eric Girard, tabled Quebec's 2025-2026 Budget. This year's budget, titled For a Strong Québec, is focused on investments to help Quebecers build a strong economy...

This SCC decision does not discuss the defences available against the imposition of AMPs nor the issue of the burden of proof.

On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").

The parties are divorced and share two children. Ms. Lewis applied to vary child support retroactively and prospectively. She sought an order imputing income to Mr. Sherrington...

Current Canadian tax law creates barriers to efficient cross-border investment. In particular, many international private equity investors, particularly US-based venture funds, have complained about the additional time and expense associated with exiting Canadian-based investments.

The Supreme Court of Canada has granted leave to appeal in a case involving the rectification of contracts.

Does the two year limitation period in Ontario apply when the court is determining a just and equitable distribution of a company’s assets in a winding up proceeding?