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Not surprisingly, the Federal Budget, which was released on February 27, 2018 (Budget Day), has minimal impact on the charitable and not-for-profit sector.

Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.

On May 17, 2005, the Business Corporations Act (Alberta) was amended to allow for the incorporation of unlimited liability corporations (ULCs). Prior to those amendments, ULCs in Canada could only be incorporated under the Companies Act(Nova Scotia).

Readers will recall seeing our summary of the recent decision of Justice Morgan in Canada Without Poverty v. AG Canada – a Charter decision in which Canada Without Poverty...

Our Capital Markets team has acted for transACT Technology Solutions Holdings Limited (transACT) on its sale...

Fundraising is something the CRA is interested in, and reviewing the guidance can help you stay within the lines.

As a condition of charitable registration, charities are required to keep proper books and records.

We regularly advise foreign clients on expanding their businesses to Canada.

This summer the Department of Finance ("Finance") released a consultation paper on tax planning using private corporations.

SRS Acquiom recently published its first Buy-Side Representations and Warranties Insurance (RWI) Deal Terms Study.

Article XXI(7) of the Treaty provides that where a Canadian donor makes a donation to a U.S. charity, the donor is entitled to claim a donation tax credit or deduction ...

A young woman is talking about her new innovative idea and setting up a social enterprise. She goes on to say she has a charitable foundation that wants to invest!

Do you have questions about claiming donation tax credits for gifts made by will?

Accountants do more than annual tax filings; they are business advisors that help you reach your goals.

What has M&A activity for your clients in the automotive industry looked like over the past couple of years?

MSP premiums were reduced by 50% on January 1, 2018, and will be completely eliminated by 2020.

Where a delay inadvertently occurs in the commencement of pension benefit payments to a member or his/her survivor, the obvious remedy is for a lump sum catch-up payment to be made out of the pension plan on account of the missed pension benefits.