ArticleAlberta Tourism LevyThe following is information for temporary accommodation providers (short term rental providers) in Alberta about collecting and remitting the tourism levy.CanadaTaxCrowe
ArticleBC Budget Update - Corporate Tax CutThe small business corporate income tax rate will be reduced from 2.5% to 2% effective April 1, 2017. CanadaTaxLawson Lundell LLP
ArticleBEPS Cash Box Inconsistent With Canadian Tax RulesThe BEPS project's new transfer-pricing notion of "cash box" appears to be inconsistent both with commercial reality and with longstanding Canadian outbound international tax policy.
ArticleBeware Of Wolves In The Canada Revenue Agency's ClothingFor taxpayers with unfiled returns, outstanding tax debts, or other non-compliance issues the scam may appear more real. CanadaTaxMoodys Private Client Law
ArticleBill 50 Changes Raise Important Questions About Alberta Municipal AutonomyBill 50, the Municipal Affairs Statutes Amendment Act, 2025, received royal assent on May 15, 2025, introducing amendments to the Municipal Government Act (MGA).CanadaTaxMLT Aikins LLP
ArticleBill C-47: Federation Of Law Societies Of Canada Challenges Amendments To The Income Tax ActIn April 2023, the federal government introduced Bill C-47, An Act to implement certain provisions of the budget. Bill C-47 proposed amendments to the Income Tax ActCanadaTaxBorden Ladner Gervais LLP
ArticleBlue J Raises $9M In Series B Funding, Adds Key Personnel, Announces New Tax Diagramming SolutionBlue J, the leading provider of predictive analysis tools for tax positions, today announces that the company has raised US$9M in Series B financing led by Generation Ventures.CanadaTaxBlue J Legal
ArticleBudget 2014: Significant Tax Changes Affecting The Canadian Resource And Energy SectorBudget 2014 contained two changes of particular interest to the Canadian resource and energy sectorsCanadaTaxMcMillan LLP
ArticleBudget 2023 Proposes Significant Amendments To Canada's General Anti-Avoidance RuleThe 2023 Canadian Federal Budget, released March 28, 2023 (Budget 2023), proposes significant amendments to expand the application of Canada's general anti-avoidance rule (GAAR)CanadaTaxBennett Jones LLP
ArticleCan Tax Authorities Demand Access To Audit Workpapers? Canadian Experience Follows U.S. Rule (2019) 27:3 Canadian Tax Highlights: Canadian Tax FoundationWhen a Canadian or U.S.-based multinational finds itself under audit, the taxpayer and the tax authority are often at odds over what documentation is subject to disclosure and what remains beyond the prying eyes of the tax authority. CanadaTaxBlaney McMurtry LLP
ArticleCanada (Attorney General) v. Fairmont Hotels Inc. – SCC Update on Tax Rectification – Toronto Tax Lawyer Analysis - Part IIPart I of this article provided background on the doctrine of rectification and how it is used in the Canadian tax context. CanadaTaxRotfleisch & Samulovitch P.C.
ArticleCanada Revenue Agency Expands Relief For Canadian Taxpayers With US LLLPs And LLPsDuring the Canada Revenue Agency (CRA) roundtable at the International Fiscal Association (IFA) conference in Toronto earlier this week, the CRA announced "administrative grandfathering" for...CanadaTaxMoodys Private Client Law
ArticleCanada’s Taxpayer Ombudsman Addresses Fear Of ReprisalIn the August 2013 edition of Perspectives, Taxpayer Ombudsman J. Paul Dubé highlighted the recent addition of Article 16 to the Taxpayers' Bill of Rights protecting taxpayers against any possibility of reprisals by the CRA.CanadaTaxDentons Canada LLP
ArticleCRA's Digital Service Transformation: Non-Residents' Access To CRA Electronic DocumentsOver the past several years, the Canada Revenue Agency (the "CRA") has been in the midst of a digital service transformation.CanadaTaxMillar Kreklewetz
ArticleCRA Audits Purpose-Built Housing RebateWhen Prime Minister Justin Trudeau's Liberal government announced its new 100% GST rebate for tax paid on the construction of qualifying new rental housing in September 2023...CanadaTaxMillar Kreklewetz
ArticleCRA Reviews Application Of "Advantage Rules" To Investment Management FeesOn November 29, 2016, at a Canada Revenue Agency ("CRA") round table hosted by the Canadian Tax Foundation, CRA representatives spoke to the application of the advantage rules to payments...CanadaTaxBorden Ladner Gervais LLP
ArticleEconomic And Fiscal Update 2021The Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, tabled the Economic and Fiscal Update 2021 on December 14, 2021. Similar to the Fall Economic Statement 2020 and the Federal Budget 2021,...CanadaTaxOsler, Hoskin & Harcourt LLP
ArticleFederal Budget 2017 – Tax MeasuresThe Honourable William Morneau, Minister of Finance, tabled the Government's 2017 Federal Budget (Budget 2017) yesterday, on March 22, 2017 (Budget Day).CanadaTaxBorden Ladner Gervais LLP
ArticleFederal Budget 2025: Department Of Justice To Explore Changes To Tax Court RulesFederal Budget 2025 (Budget 2025), released on Nov. 4, 2025, includes an announcement by the Department of Justice detailing their intention to realize a 15 per cent savings...CanadaTaxBorden Ladner Gervais LLP
ArticleFinal U.S. Rules For Related-Party DebtOn October 13, 2016, the U.S. Treasury Department and the IRS issued final and temporary regulations under Internal Revenue Code Section 385.CanadaTaxCollins Barrow National Incorporated