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  • Article

    Capital Cost Allowances For Computers & Software

    In the digital age, particularly in the post-pandemic era, the indispensability of computers, software, and related assets to the operational fabric of Canadian businesses...
    CanadaMedia, Telecoms, IT, Entertainment
    Rosen & Associates
    Rosen & Associates
  • Article

    Buyers and Agents Beware: BC Court Rules That Representative Is Responsible for Tax Owed by Buyer

    In Canada, resident sellers of a principal residence are usually eligible for an exemption from the capital gains tax that would otherwise be triggered by the sale of a principal residence. On the other hand, non-resident sellers must pay a capital gains tax of 25% on the profits from the sale of a residential property.
    CanadaReal Estate and Construction
    McCague Borlack LLP
    McCague Borlack LLP
  • Article

    Navigating Builder Audits

    Builder audits conducted by the Canada Revenue Agency (CRA) are a significant concern for taxpayers involved in real estate transactions, particularly those engaged in construction or substantial renovation projects.
    CanadaReal Estate and Construction
    Rosen & Associates
    Rosen & Associates
  • Article

    Proposed Changes In The Reporting Requirements For Bare Trusts

    Bare trusts are a commonly used legal arrangement wherein the trustee holds legal ownership of assets on behalf of beneficiaries without actively managing or retaining control over those assets.
    CanadaReal Estate and Construction
    Sorbara Law
    Sorbara Law
  • Article

    The Fund Library Publishes Samantha Prasad's "Should You Use The Home Buyers' Plan?"

    If you need money from your RRSP because you are buying a home, the Home Buyers' Plan (HBP) is the alternative to an out-and-out withdrawal.
    CanadaReal Estate and Construction
    Minden Gross LLP
    Minden Gross LLP
  • Article

    International Technology Outsourcings Give Rise to Unique Legal and Business Challenges

    Technology and business process outsourcing is going global and law firms worldwide are embracing this specialized practice area.
    CanadaStrategy
    Fasken
    Fasken
  • Article

    $1.7M For CRA's "Malicious Prosecution" Set Aside On Appeal

    The next step in this saga for the Samaroos would be to seek leave of this decision to the Supreme Court of Canada.
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    What Are Your Tax Obligations As The Executor Of A Will?

    Yes, as the named legal representative of the deceased your responsibilities include filing all necessary tax returns for the deceased,
    CanadaTax
    Crowe
    Crowe
  • Article

    2016 Alberta Budget

    On April 14th, 2016, Alberta Finance Minister Joe Ceci announced the 2016 Alberta Budget. Below is a summary of some of the tax measures that were included in the Budget.
    CanadaTax
    Crowe
    Crowe
  • Article

    2016 Federal Budget: Focus On Job Creation, Re-Energizing The Economy And Strengthening The Middle Class

    On March 22, Finance Minister Bill Morneau presented the new Liberal government's first federal budget.
    CanadaTax
    Grant Thornton
    Grant Thornton
  • Article

    2018 Tax Planning Newsletter

    Welcome to our 2018 tax planning issue; a guide dedicated to helping you get the most out of your tax returns.
    CanadaTax
    Crowe
    Crowe
  • Article

    What Are Your Tax Obligations As The Executor Of A Will?

    I was named the executor of a friends will. Do I need to do anything? Yes, as the named legal representative of the deceased your responsibilities include filing all necessary tax returns for the deceased, ...
    CanadaTax
    Crowe
    Crowe
  • Article

    A Comprehensive Analysis Of Income Tax Penalties In Canada

    Counter Tax Litigators LLP is excited to announce the updated Practical Insight on Penalties under the Income Tax Act (2024), authored by Peter Aprile, James Roberts, and Jennifer Mak...
    CanadaTax
    Counter Tax Litigators LLP
    Counter Tax Litigators LLP
  • Article

    A Record Number Of Americans Renounced Citizenship In 2014

    In a report just released by the U.S. Treasury, 3,415 Americans renounced their citizenship last year. This number is up from 2,999 in 2013, which was itself a record.
    CanadaTax
    MNP LLP
    MNP LLP
  • Article

    Accelerated Elimination Of Non-Resident Withholding Tax On Conventional Interest Payments

    A new Notice of Ways and Means Motion tabled by the Canadian government on November 13, 2007 proposes to accelerate the elimination of Canadian withholding tax on conventional interest payments made to arm’s length non-residents of Canada.
    CanadaTax
    McMillan LLP
    McMillan LLP
  • Article

    Act Fast To Lock In 1% Interest Rate On Family Income Splitting Loans And Employee Home Purchase Loans

    Individuals are generally not allowed to "income split" by transferring money or other income-earning property to a spouse, common-law partner or child who would be taxed at a lower tax rate on the income earned from the property.
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Action Required For Short-Term Rental Property Owners

    If you own a short-term rental property (often used with services like Airbnb or Vrbo) or provide short-term rentals of your principal residence, ensure that you are compliant...
    CanadaTax
    Bateman MacKay LLP
    Bateman MacKay LLP
  • Article

    Alter Ego Trusts and Joint Partner Trusts: Important Estate Planning Tools for Individuals Aged 65 Years or Older

    An important estate planning tool is available to taxpayers aged 65 years or older.
    CanadaTax
    Torys
    Torys
  • Article

    Are Assumed Reforestation/Rehabilitation Costs Part Of The Price? Daishowa-Marubeni International Ltd. v. The Queen

    Price is important. What a purchaser pays can mean a lot. How much HST/GST/PST is payable?
    CanadaTax
    Thompson Dorfman Sweatman LLP
    Thompson Dorfman Sweatman LLP
  • Article

    ATIP Documents Via EPost Connect: Canadian Tax Lawyer Guide

    Any Canadian citizen, permanent resident, individual or corporation residing in Canada has the right to request access to records of government institutions that are subject to the Access to Information Act and the Privacy Act.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Showing 761–780 of 5654 results

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