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The central issue before the Court was to determine what impact Bagtech's USA had on its status as a CCPC.

The Canadian Department of Finance introduced draft legislation in the 2023 Canadian Federal Budget (Budget 2023) to create employee ownership trusts (EOTs) to facilitate the transfer of a business to the employees...

On October 24, 2017, the Honourable Bill Morneau, Minister of Finance, released Canada's 2017 Fall Economic Statement ("FES 2017").

Whether selling milk, eggs or other produce, farmers working in supply management use a quota system to take their product to market.

A discussion comprising of editorial comments regarding the tax proposals announced in the 2013 Federal Budget by the Honourable James M. Flaherty, P.C., M.P., Minister of Finance

The Liberal government delivered the 2024 Federal Budget this afternoon. To help finance their spending plans, the government introduced, among other things...

Le 21 novembre 2023, le gouvernement du Canada a publié son Énoncé économique de l'automne.

Canada's Department of Finance and the U.S. Department of the Treasury each announced the entry into force of the fifth Protocol amending the Canada-U.S. Income Tax Convention (the "Treaty") today.

The IRS has recently issued final regulations under Code section 336(e) allowing purchasers to obtain a stepped up basis in the assets of certain target corporations without double taxation and in a setting in which a section 338(h)(10) election could not be made.

The previous two years have seen a larger number of tax changes than at any other time in recent memory.

The public offerings of two foreign asset income trusts (FAITs) have revived interest regarding income trusts in Canada.

The Mineral Taxation Act, 1983 (Taxation Act) applies to approximately 40,000 freehold mineral titles in Saskatchewan.

Fresh off the press! Volume 2 of Fundamentals of Canadian Income Tax by Vern Krishna has now been published.

Morneau stated that the wealthiest benefit the most from the current regime, namely that 80 per cent of these passive investments are held in the top 2 per cent of private corporations.

Today, I'm pleased to share with you a letter that the Department of Finance just released to the Joint Committee, STEP, and CALU.

This is welcome news to current optionholders who were faced with the difficult decision of whether to prematurely exercise existing options.

In light of these proposed draft amendments, limited partnership should review their structures to understand the potential impact of these proposed amendments.