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  • Article

    Potentially Adverse Tax Results For Incorporated Employees

    On October 31, 2011, the Department of Finance proposed changes to the Income Tax Act that effectively put an end to the potentially advantageous tax planning strategy of having an employee agree to provide their services to their employer through a corporate entity (a "Personal Services Business").
    CanadaTax
    DLA Piper
    DLA Piper
  • Article

    Private Sector Consultants In The Tax Legislative Process

    A discussion on the attitude towards the tax legislative process.
    CanadaTax
    Thorsteinssons LLP
    Thorsteinssons LLP
  • Article

    Prohibited Investments - RRSP/RRIF

This is a follow-up to our Client Update released in December 2012 which included a discussion of the Prohibited Investment rules in the Income Tax Act.
CanadaTax
WeirFoulds LLP
WeirFoulds LLP
  • Article

    Proposed Changes To Tax Treatment Of Stock Options Under New Liberal Government

    On November 4, 2015, Liberal leader Justin Trudeau was sworn in as Canada's 23rd prime minister.
    CanadaTax
    Goodmans LLP
    Goodmans LLP
  • Article

    Proposed New Vat Rule for Foreign E-Commerce Suppliers

    The draft Taxation Laws Amendment Bill for 2013, released for public comment in early July 2013, has proposed an interesting new rule applicable to foreign suppliers of e-commerce products.
    CanadaTax
    Fasken
    Fasken
  • Article

    Protocol To Canada-U.S. Tax Treaty Enters Into Force

    Canada and the United States announced on December 15, 2008 that the September 21, 2007 protocol (the Protocol) to the Canada-United States Income Tax Convention (the Treaty) has now entered into force.
    CanadaTax
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    Province Expands COVID-19 Property Tax Relief

    Further to our November 17, 2020 "Municipal Tax Law Update: COVID-19 Property Tax Relief for Eligible Businesses", an update was made to the Ontario Government's website on December 1, 2020, expanding the COVID-19 ...
    CanadaTax
    Minden Gross LLP
    Minden Gross LLP
  • Article

    Provincial Sales Tax Measures – BC 2018 Budget

    Effective April 1, 2018, the exemption for avalanche airbag backpacks is expanded to include all avalanche airbag backpacks.
    CanadaTax
    Crowe
    Crowe
  • Article

    Quebec To Tax The Digital Economy… And More

    In March of 2018, the province of Quebec introduced a proposal to vastly expand the requirements for non–residents of Quebec to collect and remit the Quebec Sales Tax ("QST") ...
    CanadaTax
    Fasken
    Fasken
  • Article

    Recent Changes to Non-Resident Trust Proposals: Welcome News for Pension Plans

    On August 27, 2010, the Canadian government once again released draft legislation to amend the "Income Tax Act" (the "Act") relating to investments in so-called "non-resident trusts" (NRTs).
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Recent Pronouncements on Interest Deductibility and Funds Borrowed to Acquire Common Shares

    CanadaTax
    Goodmans LLP
    Goodmans LLP
  • Article

    Reminder: Anti-Hybrid Rules In Canada–U.S. Income Tax Treaty To Take Effect In 2010

    The Fifth Protocol (the Protocol) to the Canada–U.S. Income Tax Convention (the Treaty) was signed in 2007 and generally took effect in 2009.
    CanadaTax
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Reporting Now Required To Claim The Principal Residence Exemption ("PRE")

    The long-standing administrative policy of the CRA was not to require an individual to report the disposition of a principal residence if there was no capital gain remaining after applying the PRE.
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Restaurant Owners Who Buy from The Beer Store Will Face Increased CRA Scrutiny

    Audit, Bar Owners, CRA, David Piccolo, Federal Court, Joe Wahba, Law Society of Ontario, Restaurant Owners, Tax Lawyers, The Beer Store
    CanadaTax
    KPK Law LLP
    KPK Law LLP
  • Article

    Resulting Trusts And Unjust Enrichment

    ​Kismet Enterprises leased two acres of land in Nanaimo, BC to Rascal Trucking, which operated a topsoil processing facility on the property.
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    SCC Confirms The Ability Of Taxpayers To Seek Rectification To Remedy Errors That May Impact Tax Positions

    Uninteded tax consequences of a contract can be avoided by rectification, the Supreme Court of Canada ruled in Québec v Services Environnementaux AES inc., 2013 SCC 65 (AES).
    CanadaTax
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    SCC Rectification Decisions To Be Released On Friday December 9

    The Supreme Court of Canada's decisions in two rectification cases, AG (Canada) v. Fairmont Hotels Inc. (Docket #36606)....
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Article

    Section 7 And "Agreement" — There Must Be A Legally Binding Agreement

    In Transalta v. The Queen (2012 DTC 1106) ("Transalta"), the Tax Court of Canada concluded that for the stock option rules ...
    CanadaTax
    Fogler, Rubinoff LLP
    Fogler, Rubinoff LLP
  • Article

    Significant Changes To The Land Transfer Tax Act

    Effective January 1, 2017, Land Transfer Tax rates for commercial real property transactions will increase.
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Subjecting Transfers Of Beneficial Ownership To PTT Is Not As Simple As It Might Seem

    BC's Property Transfer Tax Act ("PTTA") currently taxes only registered transfers of realty. In other words, it essentially taxes transfers of legal ownership ...
    CanadaTax
    Thorsteinssons LLP
    Thorsteinssons LLP
  • Showing 921–940 of 9572 results

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