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In a technical interpretation released on November 20, 2013, the Canada Revenue Agency ("CRA") confirmed that a not-for-profit organization ("NFP") that transfers property to an arm’s length creditor in the course of winding up as partial payment for its debts will remain tax-exempt under paragraph 149(1)(l) of the Income Tax Act (Canada).

On April 19, 2021, Deputy Prime Minister and Finance Minister Chrystia Freeland tabled in the House of Commons the Liberal Government's first federal budget in more than two years...

This article considers the principal features of the typical metal stream transaction that are relevant from a tax perspective.

As a consequence of this decision, secured creditors will need to pay attention to these statutory deemed trusts in assessing their lending risk.

On April 20, 2021, British Columbia Finance Minister Selina Robinson announced the 2021 British Columbia Budget. No changes were made to the existing personal and corporate tax rates and some of

If you find yourself behind the wheel of a car for work purposes, there's a good chance your employer (a) provides the automobile or (b) pays you to use your own vehicle.

On Monday, June 14, 2021, the Government of British Columbia announced that they are waiving the minimum income requirement for farms for the second consecutive year...

On February 16th, 2016, British Columbia Finance Minister Mike de Jong announced the 2016 British Columbia Budget.

U.S. persons with a financial interest in or signature authority over financial accounts maintained outside of the U.S. must fill out a FinCEN Form 114...

On July 18, 2017, the Federal Liberal government (working with the Federal Department of Finance) released a report and series of widespread proposals and draft legislation ("Proposals") ...

Members of partnerships or shareholders (in certain corporate structures) – take note! The 2016 Federal Budget proposes to extend the specified partnership income rules to certain partnership and corporate structures.

Are you a U.S. citizen living outside of the United States? If you haven't been filing your U.S. personal income tax and financial reporting forms, it's time to take action.

Are you a Canadian resident who has relocated to the United States for work? This is complicated for many reasons, but the tax implications can be especially daunting.

The federal government recently introduced several tax measures designed to help Canadian families. Collins Barrow’s latest infographic provides an overview.

Crowdfunding is an increasingly popular way to raise funds for projects. But what does this mean for taxpayers when they report their income to Canada Revenue Agency (CRA)? Our experts break down the tax implications of raising funds publically online.

Crowe Soberman Tax partners, Ali Spinner, Aaron Schechter and Silvia Jacinto weigh in with their wish list for the 2018 Federal Budget.

Budget 2019 highlighted the Federal Government's intention to limit the preferential treatment of employee stock options under tax legislation to restrict benefits currently available to mature...