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The decision suggests that at least some proposed class actions dealing with income taxes may proceed in provincial courts.

TFSA's have now been around since 2009. If you have not made any contributions before, as of 2021 you can contribute a maximum of $75,500.

TFSA's have now been around since 2009. If you have not made any contributions before, as of 2022 you can contribute a maximum of $81,500.

TFSA's have now been around since 2009. If you have not made any contributions before, as of 2020 you can contribute a maximum of $69,500, and each year after 2020 you will be able to contribute an additional $6,000 ...

Old age security (OAS) is a benefit that is paid to eligible Canadian seniors who either apply for the benefit, or are automatically enrolled in the program.

For tax years ending on or after December 31, 2023, most bare trusts will be required to file a T3 trust income tax return, regardless of the absence of any income to report...

Canada Revenue Agency (CRA) released guidance on "bulk" taxpayer relief requests as well as taxpayer relief for "extreme weather events."

On April 19, 2021, the federal government tabled its budget bill, Bill C-30, An Act to implement certain provisions of the budget tabled in Parliament ("Bill C-30"), which contained amendments to...

In the wake of the release of the much-anticipated 2015 Federal Budget, the Tax Group at Dentons has prepared a Special Report which provides a detailed analysis and concise summary of the changes featured in the Budget.

This article summarizes the principal Canadian federal income tax considerations generally applicable in respect of a "secondary" sale of an interest in a limited partnership (LP Interest).

The Canadian federal government has been concerned for some time about "treaty shopping" by non-residents.

The Department of Finance recently issued a long awaited News Release and Backgrounder announcing changes to the grandfathering rules for "character conversion transactions".

On Friday, August 4, 2023, the Department of Finance released for public consultation extensive legislative proposals accompanied by explanatory notes (the "August Proposals").

Employers are required to make deductions at source from the earnings of their employees for taxes imposed under the federal and provincial income tax acts.

On November 30, 2020, the Government of Canada released its Fall Economic Statement 2020 titled "Supporting Canadians and Fighting COVID-19".

L'Amiante's corporate structure was reorganized to facilitate the departure of the taxpayer Mr. Poulin, and to integrate Mr. Hélie into the company.

The Canadian Income Tax Act and Excise Tax Act leave many aspects of tax administration to the discretion of the Canada Revenue Agency (the "CRA").