1,610 results found

The Treasury Department has issued final and temporary regulations and proposed regulations as guidance on the withholding tax obligation.

The Treasury Department have issued final and temporary regulations and proposed regulations as guidance on the withholding tax obligation.

Mid-market companies - those with annual revenues typically ranging from $10 million to $250 million - form the backbone of Canada's private sector...

As a small Canadian business owner, you may be paying unnecessary additional tax on business income.

This year's budget proposes generally modest tax changes including the reduction or elimination of certain business tax credits, and the introduction of measures to parallel the recent federal provisions related to the taxation of testamentary trusts and estates.

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).

In a decision released on April 12, 2012, the Tax Court of Canada ("Court") concluded that even if 70% of the voting shares of a corporation were owned by non-residents, de jure control could still be held by Canadian residents and the corporation could maintain its status as a Canadian-controlled private corporation ("CCPC").

The 2018 Federal Budget was highly anticipated (or perhaps, dreaded, in light of the flurry of announcements in 2017).

In Vefghi Holding Corp. v. Canada, 2025 FCA 143, the Federal Court of Appeal (FCA) reversed the Tax Court of Canada's (TCC or the Tax Court) 2023 ruling and held that in the context

This is the 2nd of a new 4-part business startup series created by Anand Athiviraham, Senior Associate in our Business Law Group

In Royal Bank of Canada v HMRC [2023] EWCA Civ 695, the Court of Appeal upheld the taxpayer's appeal in a case relating to the interpretation of the UK-Canada double tax treaty (the "Treaty").

The new Liberal government's first budget included a number of cross-border measures impacting transfer pricing documentation, the arm's length principle for transfer pricing...

Depending upon the outcome of any appeal, stock option benefits conferred on employees by taxpayers engaged in scientific research and experimental development (or SR&ED) activities in Canada may qualify for investment tax credits (or ITCs).

In this exclusive interview with CanadianSME Small Business Magazine, we connect with Errol Tenenbaum, Partner at Robins Appleby LLP, specializing in Tax, Estate Planning, and Business Law, alongside Jordana Lyons...

On March 10, 2020, as part of the annual Budget, Québec's Minister of Finance announced several tax measures for individuals and businesses.

Roughly one year after U.S. tax reform, the Department of Finance has introduced amendments to Canada's income tax laws aimed at encouraging investment in Canada.