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We recently reported on a decision of the Tax Court of Canada in the case of MIL (Investments) S.A. relating to an attempt by the Canada Revenue Agency ("CRA") to apply the so-called "general anti-avoidance rule" or "GAAR" to a case of alleged abusive treaty shopping.

The Canada Revenue Agency (the "CRA") appears to be targeting users of bitcoin and other cryptocurrencies for audit, according to a Forbes online article (the "Article").

Saving for your child's education may not be at the top of mind when they are young, but when put to the test, starting to plan early will get you and your child at the top of your [financial] class.

May 1, 2007 is an important date for any lender whose loans are secured by pledges of securities, especially partnership interests, because April 30, 2007 marks the end of the four-month transitional period provided under the new Securities Transfer Act, 2006 (the "STA").

On October 21, 2005, the Canadian Securities Administrators decided to modify the qualification, disclosure and other requirements of the short form prospectus system and published new National Instrument 44-101 Short Form Prospectus Distributions, along with a new Companion Policy and a new short form prospectus form

May 1, 2007 is an important date for any lender whose loans are secured by pledges of securities, especially partnership interests, because April 30, 2007 marks the end of the four-month transitional period provided under the new Securities Transfer Act, 2006. If you took a pledge of partnership units before January 1, 2007, you may be at risk of losing the benefit of your security to third parties or a trustee in bankruptcy of your borrower unless you act before May 1, 2007.

Public Safety Canada has released long-awaited guidance for businesses (reporting entities) subject to the Fighting Against Forced Labour...

In today's increasingly digital world, having tools and programs that are as advanced as those of the competition plays a critical role in the success of any business.

The Canada Revenue Agency (CRA) will shortly begin on-site audits of financial institutions (FIs) for purposes of Part XVIII (FATCA) and Part XIX (CRS) of the Income Tax Act.

The CSA has indicated that it will engage in consultation to adopt modified ISSB Standards applicable to the Canadian market.

On June 28, 2022, the Taskforce on Nature-related Financial Disclosures released the second version of its nature-related risk-management and disclosure framework...

Intellectual Property (IP) is an essential part of most businesses.

Net worth assessments may be undertaken by the tax auditor when the CRA considers a taxpayer's return to be inaccurate or when the taxpayer has not kept adequate records of the taxpayer's income for one or more years.

On January 17, 2014, the Canada Revenue Agency finally announced its intention to introduce a registration system for tax preparers who prepare tax returns for a fee.

On December 15, 2006, the Department of Finance released guidance for income trusts and other flow-through entities that qualify for the four-year transitional relief from the new income trust tax. The guidance establishes objective tests with respect to how much existing income trusts are permitted to grow without jeopardizing their transitional relief.

Temporary labour agencies, also known as employment agencies or staffing agencies, are often contracted by employers to provide inexpensive temporary labour.