3,220 results found

Iggillis Holdings Inc. and Ian Gillis v. Minister of National Revenue, 2018 FCA 51

A carbon tax is a tax on the greenhouse gas (GHG) emissions generated from burning fossil fuels. In economic terms, it means putting a price on each tonne of GHG emitted.

On February 11, 2014 Minister of Finance Jim Flaherty delivered his 10th federal budget.

In Budget 2017, the federal Government proposed new rules that will permit mutual fund corporations constituted as "switch" funds to be reorganized, on a tax-deferred basis, as separate mutual fund trusts.

The taxpayers, Ross Morrison and Dieter Eisbrenner, participated in a chartable donation tax sheltering arrangement.

As we have written here and here, CRA is ALL over the Canadian real estate industry, assessing homebuyers, condo renters and everyone in between for GST/HST...

Ontario’s Employer Health Tax Act (the “Act” and the “EHT”) regime contains important associated-employer and related-party rules impacting things like EHT Exemptions and the calculation...

In writing this blog post, we are not advocating filing baseless, frivolous, vexatious and retaliatory "service complaints" against CRA auditors, collections officers and other employees of the CRA.

A recent Tax Court of Canada decision illustrates the complex jurisdictional challenges that arise when determining whether tax disputes belong in federal or provincial courts.

Various tax efficient vehicles are available to Canadians who purchase and hold assets, or carry out business in the United States.

Did you miss filing an assessment appeal in 2017?

The Assessment Appeal Deadline Date for non-Residential properties for the 2020 taxation year is March 31, 2020.

The Ontario non-resident speculation tax applies when real estate located in the greater golden horseshoe region in Ontario is acquired by a foreign entity or taxable trustee.

The election of Donald J. Trump as the next US President and the Republican sweep of the House of Representatives and the Senate create the very possibility of significant US tax legislation...

Should the legal profession use the existence of privileged communications as a marketing tool?

Santa "Tax Man" (The Moodys Tax version adapted from "Santa Baby" – a song performed by American singer Eartha Kitt with Henri René and His Orchestra and originally released in 1953.

What constitutes SRED under the Income Tax Act, s. 248(1), will depend significantly on not only the possibility of scientific advancement, but also whether the process involved to reach the advancement involved scientific hypothesis ...