Search

Search

Log in or registerMenuClose

Search

Rankings
Firms & Lawyers
In-House
- In-House Content
- GC Powerlist
Knowledge Centre
- About us

Comparative Guides
Events
Legal 500 TV

About us

Legal 500
FAQs
Marketing
Careers
Trust Centre
Contact us

Deutschland DE
Paris FR

Rankings
Firms & Lawyers
In-House
- In-House Content
- GC Powerlist
Knowledge Centre
- About us

Comparative Guides
Events
Legal 500 TV

About us

Legal 500
FAQs
Marketing
Careers
Trust Centre
Contact us

Deutschland DE
Paris FR

© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

Legal 500 Trust Centre
Contact Us

Market Intelligence
Search

1,610 results found

Use advanced search filters to refine your search

Search

2 filters applied

Advanced search filters

Topics

Search for topics

Tax
- Capital Gains Tax
- Corporate Tax
- Income Tax
- Inheritance Tax
- National Insurance
- Property Taxes
- Sales Taxes: VAT, GST
- Tax Authorities
- Tax Treaties
- Transfer Pricing
- Withholding Tax
Accounting and Audit
Antitrust/Competition Law
Cannabis & Hemp
Compliance
Consumer Protection
Coronavirus (COVID-19)
Corporate/Commercial Law
Criminal Law
Employment and HR
Energy and Natural Resources
Environment
Family and Matrimonial
Finance and Banking
Food, Drugs, Healthcare, Life Sciences
Government, Public Sector
Immigration
Insolvency/Bankruptcy/Re-Structuring
Insurance
Intellectual Property
International Law
Law Department Performance
Law Practice Management
Litigation, Mediation & Arbitration
Media, Telecoms, IT, Entertainment
Privacy
Real Estate and Construction
Strategy
Technology
Transport
Wealth Management

Countries

Search for countries

Contributor

Search to show contributors

Start typing to add contributors

Content type

Any
Article
Podcast
Video

Sort by

Article
CRA Tax Rulings Allow Multiplication of Small Business Deduction For Professional Partnerships
In light of the recent amendments to the Business Corporations Act (Ontario) and the Regulated Health Professions Act (Ontario) permitting doctors and dentists to split income with family members through professional corporations, Ontario doctors and dentists will want to take note of two rulings (2004-0104681R3 and 2005-0130131R3) recently released by the Canada Revenue Agency ("CRA").
CanadaTax
Gowling WLG
Article
Dissolved Corporation Lacks Standing In Tax Court
In 1455257 Ontario Inc., the Federal Court of Appeal overruled its prior precedent and held that a dissolved corporation lacked capacity to initiate a Tax Court of Canada appeal.
CanadaTax

Gowling WLG

Sell Now! (How The 2016 Budget Will Impact Business Owners' Exit Strategies)

Back in 2014 I wrote an article reviewing the significant impact on business owners of potential changes to the taxation of Eligible Capital Property that had been floated in the 2014 Federal Budget.

Minden Gross LLP

Sell Now! - How The 2016 Budget Will Impact Business Owners' Exit Strategies

Back in 2014 I wrote an article reviewing the significant impact on business owners of potential changes to the taxation of Eligible Capital Property that had been floated in the 2014 Federal Budget.

Minden Gross LLP

Director's And Officer's Tax Liability When Serving On Boards—and Resigning To Prevent Corporate Tax Liability

A director of a corporation may be held personally liable when the corporation fails to deduct, withhold, remit, or pay certain taxes.

Rotfleisch & Samulovitch P.C.

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

Rotfleisch & Samulovitch P.C.

Federal Court Of Appeal Overturns GAAR Assessment On The Existence Of Alternative Transactions, Leading To No Violation Tax Abuse Or Tax Avoidance Of GAAR: 3295940 Canada Inc. v The King

In 3295940 Canada Inc. v The King, A-201-22, the Federal Court of Appeal (the "FCA") overturned the CRA's GAAR abuse analysis on the basis that similar economic result can be reached by alternative transactions.

Rotfleisch & Samulovitch P.C.

New Income Trust Conversion Rules

On July 14, 2008, the Minister of Finance released proposed amendments to the Income Tax Act (Canada) (the ITA) which are intended to permit the conversion of income trusts into corporations (the Proposals).

Bennett Jones LLP

Tax Court of Canada Rules U.S. Limited Liability Company is Treaty Resident

On April 8, 2010, the Tax Court of Canada held that a U.S. limited liability company (LLC) was "liable to tax" in, and therefore a resident of, the United States for purposes of the "Canada-United States Income Tax Convention" (the Treaty).

Osler, Hoskin & Harcourt LLP

United States Permanent Establishment Enforcement And Expansion

Recently, U.S. Internal Revenue Service (IRS) and Department of Treasury officials made statements expressing the increasing focus of U.S. enforcement activity and audit scrutiny on permanent establishment issues.

Osler, Hoskin & Harcourt LLP

Beware The Pac-Man Rule—Or Not

Among the landmarks of 1980s popular culture was a wildly successful arcade game: Pac-Man. The goal?

CanadaCorporate/Commercial Law

Powering The Cloud: How Alberta Is Reshaping Its Electricity System For Data Centres

On December 11, 2025, Alberta enacted a coordinated set of legislative measures to respond to the rapid growth of large-scale data centres and their impact on the provincial electricity system.

CanadaEnergy and Natural Resources

Canadian Budget 2017

On March 22, 2017 ("Budget Day"), the Honourable William Francis Morneau, Canada's Minister of Finance, tabled Canada's annual federal budget ("Budget 2017").

CanadaGovernment, Public Sector

Aird & Berlis LLP

Solicitor-Client Privilege and Tax Advice – Recent Cases

Several recent Canadian cases have dealt with the issue of whether documents and other information and communications involving tax advisers are privileged. This article surveys some of these recent cases.

CanadaGovernment, Public Sector

Borden Ladner Gervais LLP

The GIFI – Extra Compliance Burden for Canadian Corporate Taxpayers

CanadaLitigation, Mediation & Arbitration

PwC Management Services LP

OPSTC And OCASE Tax Credit Rates To Be Grandfathered

The 2015 Ontario Budget introduced changes to reduce the OPSTC and OCASE tax credit rates for expenditures incurred after April 23, 2015.

CanadaMedia, Telecoms, IT, Entertainment

2016 Federal Budget: Key Tax Changes

The 2016 Federal Budget was released March 22nd. The overarching theme is to provide increased benefits and relief to middle-class individuals and to close or restrict cross-border tax planning.

Lawson Lundell LLP

Anti-Discrimination And The Canada-UK Tax Treaty

Saipem UK Limited v. the Queen is the first Canadian case wherein the Tax Court of Canada has decided with respect to the anti-discrimination provisions contained in a Canadian tax convention, being Article 22 of the Convention Between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland (Treaty).

McCarthy Tétrault

Budget 2018: Developments Affecting Private Companies

Budget 2018 contains two new measures to deter the accumulation of passive assets within private corporations. These changes are a welcome departure from the Federal Government's July 18, 2017 ...

Changes To Tax Treatment Of Income Trusts And Publicly-Traded Partnerships

On October 31, 2006, the Minister of Finance announced a sweeping reform of the tax treatment of income trusts and publicly-traded partnerships.

Stikeman Elliott LLP

Showing 941–960 of 1610 results

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics