Mondaq Canada: Tax
Borden Ladner Gervais LLP
One of the most delicate balancing acts that the Courts are asked to perform in Canada is balancing all of the disparate and competing interests in an insolvency process.
Gardiner Roberts LLP
Rectification is one of the equitable remedies available to a superior court of a province to relieve against that which is unfair, unconscionable, or unjust
Aird & Berlis LLP
On September 26, 2018, the Tax Court of Canada released its decision in Cameco Corporation v. The Queen.
Bennett Jones LLP
Recent decisions of the Court of Queen's Bench of Alberta have put into question the priority of municipal property taxes in insolvency proceedings.
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...
Moodys Gartner Tax Law LLP
The next calendar year will likely see many tax changes in Canada and the United States.
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
Miller Thomson LLP
In a rare move, the Supreme Court of Canada has allowed the Callidus Capital Corporation appeal from the bench. This appeal involved the priority between secured creditors and the Canada Revenue...
Clark Wilson LLP
When starting a new venture, an often cited question of many entrepreneurs is whether to incorporate their venture, or to operate their venture as either a sole proprietorship or a general partnership.
Crowe Soberman LLP
As we approach the end of the year, owners of private companies often ask, "If I need to take money out of my corporation, should I pay myself a bonus or a dividend?"
Miller Thomson LLP
As we near the end of the calendar year, trustees of inter vivos trusts (created during a person's lifetime) such as family trusts or testamentary trusts (created by will) ...
Rotfleisch & Samulovitch P.C.
The Canada Revenue Agency isn't shy about pursuing a tax audit. But the CRA invokes its most aggressive tactics when auditing small and medium businesses—groups that the CRA perceives as most likely to retain poor records or lack internal controls.
Rotfleisch & Samulovitch P.C.
Various tax efficient vehicles are available to Canadians who purchase and hold assets, or carry out business in the United States.
Rotfleisch & Samulovitch P.C.
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director. The Canadian Excise Tax Act makes the directors of a corporation liable for the GST/HST remittance arrears of that corporation.
Moodys Gartner Tax Law LLP
And somehow, the villain always seems to be resurrected magically.
Rotfleisch & Samulovitch P.C.
Your status as a tax resident determines the extent to which Canada may tax your income. Canada taxes its residents on their worldwide income.
BDO Canada LLP
On December 13, 2017, the government released new proposals designed to prevent income splitting using private corporations.
TaxChambers LLP
Public Law no. 115-97 (2017 tax act)—the Tax Cuts and Jobs Act, signed December 22, 2017—significantly changed the Code and negatively affects a US person in Canada holding shares in a closely held corporation.
Rotfleisch & Samulovitch P.C.
A person's status as a tax resident determines the extent to which Canada may tax that person's income.
Rotfleisch & Samulovitch P.C.
In R v Patry 2018 BCSC 1524 the Supreme Court of British Columbia (the "Court") found that Mr. Patry did not have the requisite culpable state of mind for a tax evasion conviction.
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Rotfleisch & Samulovitch P.C.
A key concept in Canadian tax law is the idea of tax integration.
Norton Rose Fulbright Canada LLP
Using cryptocurrency to pay for goods or services is becoming increasingly commonplace in Canada. It is therefore no surprise that the legal treatment of cryptocurrency ...
BDO Canada LLP
On December 13, 2017, the government released new proposals designed to prevent income splitting using private corporations.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
Rotfleisch & Samulovitch P.C.
A person's status as a tax resident determines the extent to which Canada may tax that person's income.
Rotfleisch & Samulovitch P.C.
Cryptocurrencies such as Bitcoin, Dash, Ether, Litecoin, Ethereum and Ripple have been the subject of intense media coverage in recent months due to their general astronomical surge in value.
Rotfleisch & Samulovitch P.C.
In R v Patry 2018 BCSC 1524 the Supreme Court of British Columbia (the "Court") found that Mr. Patry did not have the requisite culpable state of mind for a tax evasion conviction.
Rotfleisch & Samulovitch P.C.
Directors are jointly and severally liable for some of the tax debts of the corporation of which they are a director. The Canadian Excise Tax Act makes the directors of a corporation liable for the GST/HST remittance arrears of that corporation.
Miller Thomson LLP
As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit in exchange...
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.
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