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  • Article

    Gain On Sale Of Shares May Be On Account Of Income

    On a sale of shares to a third party, a vendor generally expects that any gain on such sale to be on account of capital which could mean that only one-half of the gain would be taxable to the vendor.
    CanadaTax
    Cassels
    Cassels
  • Article

    Government Proposes Relief For Issuers Of Flow-Through Shares

    On July 10, 2020, the Department of Finance (Canada) proposed changes to Canada's flow-through share regime in response to the impact of the COVID-19 pandemic on junior mining exploration...
    CanadaTax
    McMillan LLP
    McMillan LLP
Article

Here's Why CRA's Asking You For Documents You've Already Filed

In the context of Canada Revenue Agency (CRA) audits, clients and lawyers often ask me, "Doesn't CRA already have the document they are requesting?"
CanadaTax
Robins Appleby LLP
Robins Appleby LLP
  • Article

    I Lost My Battle With The CRA, But I Won The War

    My law firm cannot make the claim that we have won all of our cases in the Tax Court of Canada.
    CanadaTax
    Barrett Tax Law
    Barrett Tax Law
  • Article

    Income Splitting Isn't Dead: Prescribed Rate Loan Planning

    With all of the recent proposed changes to the taxation of private corporations in Canada, it's hard for many to believe that there are still strategies available in 2018 to split income amongst family members.
    CanadaTax
    Minden Gross LLP
    Minden Gross LLP
  • Article

    Incorporated Employees Face New Obstacles

    Some individuals choose to offer their services via a corporation rather than as an employee in order to benefit from the low tax rates enjoyed by corporations.
    CanadaTax
    Lavery
    Lavery
  • Article

    Input Tax Credit Documentation

    Randy Schwartz, Simon Douville, and Hubert Cadotte recently spoke at the Tax Executive Institute 2025 Annual Meeting in Ottawa on the challenges faced by businesses claiming input tax credits (ITC)...
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    IRS: Bitcoin Not A Currency For Tax Purposes

    As expected, the U.S. Internal Revenue Service has provided some guidance on the U.S. tax treatment of Bitcoin.
    CanadaTax
    Dentons Canada LLP
    Dentons Canada LLP
  • Video

    Leafs' Leader, Tavares, Challenges CRA Over Tax Dispute (Video)

    Toronto Maple Leafs' captain, John Tavares, is entangled in a legal battle with the Canada Revenue Agency (CRA) concerning over $8 million in taxes and interest.
    CanadaTax
    Rosen & Associates
    Rosen & Associates
  • Article

    McCarthy Tétrault Reconnu Dans L'édition 2021 Des Guides World Tax

    L'édition 2021 des guides World Tax a été publiée et je suis heureux de vous annoncer que McCarthy Tétrault s'est classé comme cabinet de ...
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Article

    New Case Law Dealing With CRA Requests For Documents

    On June 3, 2016, the Supreme Court of Canada released two important decisions dealing with requests made by the Canada Revenue Agency ("CRA") for information. The cases highlight the fact that when an...
    CanadaTax
    Miller Thomson
    Miller Thomson
  • Article

    New Land Transfer Tax Rules Proposed For Certain Trusts And Partnerships

    ​If implemented, the proposed rules impose broader disclosure requirements when registering or transferring real property and alter the land transfer tax treatment of certain trusts and partnerships...
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    New Tax Incentives To Advance Liquefied Natural Gas Projects

    On February 19, 2015, the Canadian government announced new proposed tax incentives intended to encourage investment decisions with respect to liquefied natural gas projects.
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Non-Canadian Resident Employer Certification – Recent Developments

    As the program grows, the CRA has started to audit program participants and sent out information requests.
    CanadaTax
    Crowe Soberman LLP
    Crowe Soberman LLP
  • Article

    "Not Authentic" CERS Claims Result In Jeopardy Order

    Jeopardy orders are integral to the Canada Revenue Agency's ("CRA") collections arsenal. This article provides a general overview of jeopardy orders, reviews the Federal Court decision in 11421417...
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Offshore Asset Exposure: How The CRA Builds Its Case Before You Know You're In One

    The CRA no longer relies on blunt audit tactics to detect offshore non-compliance. It operates a layered system; data-driven, globally integrated, and increasingly predictive.
    CanadaTax
    Counter Tax Litigators LLP
    Counter Tax Litigators LLP
  • Article

    Paradise Papers And The New Voluntary Disclosures Program

    On November 5, 2017, a massive leak of financial documents referred to as the Paradise Papers was released to the public.
    CanadaTax
    Fasken
    Fasken
  • Article

    Payroll Failure to Withhold

    Canadian employers that pay salaries, wages, or most other types of remuneration to an employee are obligated to withhold or deduct an amount specified by the regulations to the Canadian Income Tax Act from each wage payment.
    CanadaTax
    Rotfleisch & Samulovitch P.C.
    Rotfleisch & Samulovitch P.C.
  • Article

    Permanent Establishments - Canadian Update

    The determination of whether a permanent establishment (PE) exists in Canada has always been the subject of confusion and uncertainty for non-resident taxpayers doing business or contemplating doing business in Canada.
    CanadaTax
    Gowling WLG
    Gowling WLG
  • Article

    Pre-filing Sales Taxes Benefit From No Priority Under The CCAA

    In the matter of the Companies' Creditors Arrangement Act of North American retailer Groupe Dynamite, Justice Kalichman, then of the Superior Court of Québec...
    CanadaTax
    McCarthy Tétrault
    McCarthy Tétrault
  • Showing 921–940 of 3220 results

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