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On October 18, 2017, the Federal Government announced its intention to introduce measures to limit the deferral advantage associated with a private corporation using active business income...

The thin capitalization rules are designed to protect the Canadian tax base from erosion through excessive interest deductions in respect of debt owing by Canadian taxpayers to certain non-resident shareholders.

On March 21, 2013, the Supreme Court of Canada dismissed (with costs) the application for leave to appeal in the case of "Donna M. Johnson v. Her Majesty The Queen".

On August 14, 2012, the Department of Finance released for consultation draft legislative proposals implementing measures included in the March 29, 2012 federal budget.

Vern Krishna of TaxChambers LLP discusses tax planning for business at year-end in a featured article for Canadian Current Tax.

Kim Moody speaks with Danielle Smith of QR77 on the recent roll back of small business tax changes that will potentially hurt small business creation

Almost a year ago, I wrote about a piece of draft legislation – subsection 104(13.4) – that was introduced as part of the proposals to eliminate graduated rate taxation for Canadian resident testamentary trusts.

Executive compensation arrangements in Canada frequently give rise to complexities given regular changes in tax legislation, securities regulation and employment law. Recent developments highlight important considerations for employers structuring equity incentives, administering compensation plans and managing employee entitlements upon termination.

On Tuesday, March 10, 2020, the Government of Quebec delivered its 2020-2021 Budget.

The Canada Revenue Agency has traditionally taken a hard line on expenses incurred by an acquirer or a target and has denied deductibility on the basis that these expenses are of a capital nature.

On April 8, 2010, the Tax Court of Canada held that a U.S. limited liability company (LLC) was "liable to tax" in, and therefore a resident of, the United States for purposes of the Canada-United States Income Tax Convention (the Treaty).

Well, no better way to ruin a summer for tax professionals and small business owners than for the government to drop a tax package containing some of the most pervasive tax policy changes...

A discussion on the recent decision of the Canada Revenue Agency, which has confirmed that a merger of two foreign corporations may result in Canadian tax implications.

The election of Donald Trump combined with Republican control of Congress means that U.S. tax reform has suddenly gone from totally impossible to highly likely.

On January 20, 2005, Finance Minister Colin Hansen and Premier Gordon Campbell announced BC Film tax credit rate increases for foreign and domestic productions.

Quebec contest registration isn’t really so confusing.

Davis LLP’s Adrienne Woodyard, partner in the firm’s Toronto office, discusses director tax assessments and who the Canada Revenue Agency (CRA) holds liable in the case of failing to submit proper taxes.