Mondaq Canada: Tax
Bennett Jones LLP
Where a supplier has failed to remit GST to the Crown, ETA subsection 222(3) extends a deemed trust over the unremitted GST in favour of the Crown to cover the supplier's property equal in value to the unremitted GST.
Miller Thomson LLP
In a recent news story out of Millarville, Alberta, a woman who has been unable to sell her home has instead decided to give it away in a letter writing contest.
TaxChambers LLP
The CRA is focussed on recovering lost revenue in the real estate market.
Borden Ladner Gervais LLP
Prior to January 1, 2019, a company with no fixed place of business in Québec was generally not required to register or charge Québec Sales Tax (QST) on its sale of goods or services into the province.
Rotfleisch & Samulovitch P.C.
In this case, the taxpayer just started his professional poker career and had no past history so factor 1 was inapplicable.
Crowe Soberman LLP
Fans of the Toronto Maple Leafs have reason to be thrilled today. Canadian taxpayers may have reason to be a bit irritated.
Rotfleisch & Samulovitch P.C.
Canadian employers that pay salaries, wages, or most other types of remuneration to an employee are obligated to withhold or deduct an amount specified by the regulations to the Canadian Income Tax Act from each wage payment.
Moodys Gartner Tax Law LLP
Since coming into effect at the start of 2018, the new "tax on split income" or "TOSI" rules have been a source of anxiety for financial professionals advising private business owners due to its broad scope and complexity.
Minden Gross LLP
In my previous article on tax traps to avoid in family-owned corporations, I looked at the tangle you can get into with the so-called association rules.
McLennan Ross LLP
A recent tax change that has gotten a lot of attention is the tax on split income, or "TOSI". Through design or inadvertently, many trusts will be affected by these rules.
Rotfleisch & Samulovitch P.C.
The CRA must, however, exercise this discretionary authority in a manner that is fair—both procedurally and substantively.
Fogler, Rubinoff LLP
Starting on January 1, 2019, Canadian controlled private corporations earning investment income will be subject to a new set of complex tax rules relating to their refundable dividend tax on hand ("RDTOH") balance.
Rotfleisch & Samulovitch P.C.
While Canadian tax law doesn't sharply define what constitutes a capital expense, it roughly characterizes a capital expense as one that "brings into existence an asset of enduring value."
Cox & Palmer
On January 17, 2019, NSFTB announced changes to the Province's Equity Tax Credit program, a popular tax credit program that has been in place since 1994 and utilized by many Nova Scotia companies and investors...
Blaney McMurtry LLP
U.S. persons who are shareholders of Canadian corporations which are deemed controlled foreign corporations under the Internal Revenue Code will be subject to the transition tax as set out in section 965.
TaxChambers LLP
Uber wants its users, its drivers and particularly the Canada Revenue Agency (the "CRA") to agree that it does not provide "rides" to its "customers".
Miller Thomson LLP
Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept of tax residence in Canada ...
Osler, Hoskin & Harcourt LLP
On December 20, 2018, the U.S. Department of the Treasury (the Treasury Department) released proposed regulations under new Section 267A of the U.S. Internal Revenue Code
Rotfleisch & Samulovitch P.C.
Should you or your business face these tax penalties it is imperative to preserve your professional reputation.
Rotfleisch & Samulovitch P.C.
The tax penalties levied under this section are called gross negligence penalties.
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Clark Wilson LLP
The case of Gully v Gully, 2018 BCSC 1590 provides useful insight on a peril of putting property into joint tenancy. The decision illustrates the importance of considering the financial status...
Alexander Holburn Beaudin + Lang LLP
For a few months during the summer of 2018, Fortis BC closed a long strip of Vancouver's East 1st Avenue to conduct gas line work.
Collins Barrow National Incorporated
The single tax measure introduced in the 2018 fall economic update was accelerated capital cost allowance for eligible property.
Collins Barrow National Incorporated
In Canada, corporations may claim a small business deduction on their corporate tax returns, effectively reducing the corporate tax rate on the first $500,0001 of taxable income from active business income.
Rotfleisch & Samulovitch P.C.
These deemed-dividend rules are found in section 84 of Canada's Income Tax Act.
Rotfleisch & Samulovitch P.C.
If you're a criminal they will catch you, as the saying goes, they even managed to catch Al Capone on tax evasion.
Fasken
On November 21, 2018, the Department of Finance Canada ("Finance") released the 2018 Fall Economic Statement (the "Statement").
Gowling WLG
British Columbia's NDP government (the "Government") will soon introduce measures aimed at cracking down on real estate tax evasion as part of the housing strategy set out in its Homes...
Minden Gross LLP
Many key tax-saving strategies need to be set up and implemented well before Dec. 31 if you want to benefit from them in the current year.
Crowe Soberman LLP
Fans of the Toronto Maple Leafs have reason to be thrilled today. Canadian taxpayers may have reason to be a bit irritated.
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