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Tax lawyer Michael Goldberg published "Tax Planning for the Non-Specialist Advisor: Unlocking Liquidity in Corporate Capital Losses — Planning To Maximize the Capital Dividend Account — Part 3"...

Now couples can split again without cheating...income split that is.

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.

In 2021, the City of Toronto introduced an annual tax to be levied on vacant Toronto residential property, payable beginning in 2023. A Vacant Home Tax of one per cent (1%)...

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.

Months into COVID lockdown with no near end in sight, employers continue to encourage employees to work from home and seek opportunities to offer financial relief to their employees.

The Minister of Finance tabled the Government's 2016 Federal Budget on March 22, 2016.

The Minister of Finance tabled the Government's 2016 Federal Budget on March 22, 2016.

Incorporated non-charitable not-for-profit organizations ("NPOs") must file a T2 tax return with the Canada Revenue Agency ("CRA") just like a taxable for-profit corporation.

On March 22, 2017, the Trudeau Government unveiled its second budget, continuing the Liberal Party theme of job creation and helping the middle class.

Tax evasion has followed business models and is marketed and even franchised to the Canadian public at large, but founders of 2 different tax evasion systems have recently been jailed.

While expectations remain high as to the magnitude and profitability of anticipated BC LNG projects, the "who", "how" and "where" of BC’s nascent liquid natural gas industry are being replaced with one question: "when"?

On November 26, 2014, Dawn Whittaker, Adrienne Oliver, Derek Chiasson and Darren Hueppelsheuser, hosted a live webcast on some key tax considerations for those with an interest in the mining industry.

On August 29, 2018 Premier Doug Ford announced the removal of the cost of carbon tax from natural gas rates by October 1, 2018.

‘Interest’ is deductible in terms of section 24J(2) of the Income Tax Act. The term ‘interest’ is defined to include any interest ‘or similar finance charges’. The meaning of ‘similar finance charges’ has been uncertain since the 2016 amendment replaced the broader expression ‘related finance charges’ with ‘similar finance charges’. Under the previous wording, the SCA held in CSARS v South African Custodial Services that various costs closely connected to obtaining finance, including guarantee, advisory, margin, commitment, legal and administration fees, qualified as ‘related finance charges’.

We have summarized key aspects of the Liberal government's 2016 federal budget that may impact your business.