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United States President Donald Trump has given every excuse not to release his tax returns—first, he was under audit, then, it was that the American people just do not care about his tax returns...

Le contexte socio-économique actuel au Québec a évidemment comme effet d'affaiblir les contribuables. Les coûts augmentent dans pratiquement toutes les domaines...

On January 27, 2015, Yahoo Inc. announced its intention to seek an IRS private ruling that would confirm its view that the inclusion of a relatively small active business along with its stake in Alibaba Group Holding Ltd. would meet the "active business requirement" for a tax-deferred spinoff under the Internal Revenue Code.

On January 9, 2012 the Internal Revenue Service ("IRS") issued a statement that contains two very important announcements for Canadian residents who have US tax and filing obligations:

Form W-8BEN (for individuals) and W-8BEN-E (for business entities) is the "Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding."

The Supreme Court of Canada released two decisions last week regarding the power of the Canada Revenue Agency to demand production of information and documents, including accounting records...

Elected in October 2015, Canada's new Liberal government has proposed a tax platform featuring significant changes, including a four per cent increase (to 33 per cent) in the federal tax rate for individuals on income over C$200,000 and a 1.5 per cent drop in the middle-income tax rate.

On February 4, 2022, the Department of Finance (Finance) released draft legislation that, among other things, implemented the 2021 Budget's commitment to expand Canada's mandatory tax disclosure requirements.

In McKesson, the Tax Court upheld the CRA's transfer price adjustments (made pursuant to section 247 of the Income Tax Act (Canada).

With real estate audits on the rise, staying ahead of tax rules has never been more crucial. The Canada Revenue Agency (the "CRA'') and Revenu Québec have intensified their scrutiny of real estate transactions.

President Trump's Tax Cuts and Jobs Act in 2017 was the largest tax reform in the United States since 1986. Part of this reform were new rules applicable to controlled foreign corporations (CFC) earning so-called "global intangible low tax income" or "GILTI".

After COVID, the CRA seems to be really ramping up its audit activities, both for GST/HST and income tax matters. Once a Notice of Assessment is issued, reversing the CRA's position...

Tax credits are crucial to the film and television industry, and Ontario has been a particularly attractive location for productions since the beginning of its film and television tax credit program.

A tax fishing expedition is where CRA goes to a third party to obtain general third party information that may aid them in auditing taxpayers rather than the subject of the information order.

In the transportation and logistics industry, as with other industries, it is common for corporations in the same multinational group to provide goods and services to one another. If the parties to such a transaction...

The Québec government enacted Bill 99 on October 28, 2025 (Chapter 27), confirming an increase in the QST rate applicable to insurance premiums.

The Registered Retirement Savings Plans (RRSP) offer Canadians a great opportunity to defer tax in their retirement savings.