Mondaq Canada: Tax
Gowling WLG
In Canada (National Revenue) v. Hydro-Qu้bec (2018 FC 62), the Federal Court restricted the Canada Revenue Agency's authority to force businesses to provide information about their customers pursuant to section 231.2 of the Income Tax Act.
Rotfleisch & Samulovitch P.C.
Corporations resident in Canada are taxed on their worldwide income, while non-resident corporations of Canada are taxed only on their Canadian source income.
Rotfleisch & Samulovitch P.C.
The lifetime capital gains exemption allows Canadian taxpayers to sell certain kinds of shares called QSBC shares as well as qualified farming and fishing properties without paying tax on the capital gains up to a set amount.
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.
Rotfleisch & Samulovitch P.C.
A taxpayer-relief application may prompt the CRA to waive or cancel the interest or penalties on your tax bill.
Rotfleisch & Samulovitch P.C.
The case involved 551928 Manitoba Ltd. ("the Corporation"), which hired accountants to estimate its full capital dividend account balance.
Crowe Soberman LLP
The administrative arrangement does not include ITCs for capital property.
Lawson Lundell LLP
On August 22, 2018, the Tax Court of Canada released its decision in the Alta Energy case.
Miller Thomson LLP
On Sept 14, 2018, the Department of Finance released draft legislation proposing amendments to the provisions in the Income Tax Act (Canada) (the "Act")
Gowling WLG
Taxpayers victimized by fraudulent investment schemes ("Fraudulent Investment Schemes") may find some relief by deducting their losses. Recent Canada Revenue Agency ("CRA") administrative statements...
Rotfleisch & Samulovitch P.C.
US Supreme Court Justice Kennedy has been in the news lately. The so called ‘swing vote' of the United States Supreme Court has retired. Justice Kennedy has been responsible for some of the most pivotal precedents of the past 30 years.
Rotfleisch & Samulovitch P.C.
Starting a new business requires a lot of good planning. Not the least of which is good tax planning. But good tax planning is not simply about minimizing your tax related costs.
Rotfleisch & Samulovitch P.C.
Section 160 of the Income Tax Act is a tax collection tool. It thwarts a taxpayer's attempts at moving money beyond the tax collector's reach by placing it in presumably friendly hands.
Collins Barrow National Incorporated
For tax purposes, the Canadian Revenue Agency requires businesses to complete all transactions at fair market value, but some businesses find themselves making special arrangements with family,
Blaney McMurtry LLP
As the pace of globalization and cross-border business and investment activity accelerates, collaboration among tax administrators and authorities across the world is increasing equally fast.
TaxChambers LLP
Please see David Piccolo's latest article for the September issue of the Tax Advocate titled, "A Review of Rectification in a Post-Fairmont World," ...
Collins Barrow National Incorporated
In December 2017, U.S. lawmakers passed the Tax Cuts and Jobs Act, the most comprehensive U.S. tax reform in more than 30 years.
Borden Ladner Gervais LLP
In a recent decision, the Tax Court of Canada considered CRA's own prior statements as well as the commercial realities of resource companies in finding that treaty benefits applied to a Luxembourg corporation.
Babin Bessner Spry LLP
A married couple retains tax lawyers to challenge assessments made by the Canadian Revenue Agency ("CRA").
TaxChambers LLP
Please see Sunita Doobay's latest article for the Canadian Tax Foundation's newsletter Canadian Tax Highlights which covers the U.S. Treasury Department and IRS Notice 2018-29, which makes three exceptions to the withholding requirement
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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.
Collins Barrow National Incorporated
In recent years, digital currencies called "cryptocurrencies" have exploded in mainstream popularity.
Rotfleisch & Samulovitch P.C.
A key concept in Canadian tax law is the idea of tax integration.
Rotfleisch & Samulovitch P.C.
The facts and a detailed analysis by our skilled Canadian tax lawyers follows on this watershed case.
Siskinds LLP
On Wednesday, July 11th, P.E.I's Environment Minister Richard Brown stated that the province will submit a climate plan to Ottawa by September 1st, 2018.
Moodys Gartner Tax Law LLP
On July 18, the Department of Finance released a blockbuster package of proposed tax law changes aimed at private corporations and their shareholders.
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...
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.
Crowe Soberman LLP
You may have acquired life insurance to provide liquidity to your estate to fund funeral costs, pay debts and cover income taxes.
Collins Barrow National Incorporated
Discretionary family trusts are used extensively for tax, family and succession planning, as they afford enormous flexibility
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