Mondaq Canada: Tax > Income Tax
McKercher LLP
For Indigenous entrepreneurs, there are many opportunities presenting themselves daily, perhaps more than ever.
TaxChambers LLP
In 1966, the Carter Commission recommended that the income tax system should consider the family (spouse and minor children) as the basic unit for determining tax liability.
Fogler, Rubinoff LLP
Regulation 105 to Paragraph 153(1)(g) of the Income Tax Act (Canada) requires a Canadian customer of a non-resident
Blaney McMurtry LLP
In Bakorp Management Ltd. (2019 FCA 195), a tax procedure case, the appellant appealed unsuccessfully to the FCA to overturn the TCC decision denying the appellant's request
Osler, Hoskin & Harcourt LLP
On May 17, 2019, the Ministère des Finances du Québec (the Ministry) released Information Bulletin 2019-5 announcing, among other things, new mandatory disclosure requirements
Crowe Soberman LLP
Overheard at Crowe Soberman is a series of blog posts and videos where we talk about the things we talk about around the office and with our clients except
Stikeman Elliott LLP
On May 17, 2019, Finances Québec issued Information Bulletin 2019-5 (the "Bulletin") stating that Quebec tax legislation will be amended so that Revenu Québec
Stikeman Elliott LLP
Le 17 mai 2019, Finances Québec a émis le Bulletin d'information 2019-5 (le « Bulletin ») indiquant que la législation fiscale québécoise sera amendée pour rendre obligatoire la divulgation de contrats
Rotfleisch & Samulovitch P.C.
If you are a Canadian citizen or resident working or planning to work at sea, then it may seem counterintuitive to learn that the income you earn from that job will be subject to Canadian income tax as though it was earned here in Canada.
Moodys Gartner Tax Law LLP
In a recent op-ed piece published in the National Post, an author suggested that estate freezes should be legislated out of existence since it inappropriately provided the "rich" with the ability to escape taxation.
Blaney McMurtry LLP
A Limited Partnership (LP) offers many advantages to non-residents of Canada, making LPs a popular investment vehicle for foreign investors contemplating doing business in Canada.
Borden Ladner Gervais LLP
​Tax litigation can be a very complex process. Many of the rules and procedures that govern tax disputes are designed to match the mechanics of the federal tax system in Canada, including GST/HST
Rotfleisch & Samulovitch P.C.
During a typical tax dispute between a taxpayer and the CRA, the CRA will advance one or several grounds for the assessment or reassessment against a taxpayer.
Rotfleisch & Samulovitch P.C.
Emigrating from Canada has a multitude of tax implications including which country can tax particular income and the Canadian tax owed for emigrating.
Rotfleisch & Samulovitch P.C.
Under the Income Tax Act, RSC 1985, c 1 (5th Supp) ("ITA") 164(3) the CRA must refund interest at a prescribed rate based on the amount in respect of a taxation year that is refunded or repaid.
Rotfleisch & Samulovitch P.C.
MNR v Cameco Corporation (2019 FCA 67) shows that the Canada Revenue Agency's tax-audit powers—while broad—come with limits.
Cox & Palmer
Consider the best ownership structure for you and your partners. Below are several options for how to set up your business and the advantages
Filion Wakely Thorup Angeletti LLP
The Esports industry is experiencing a groundswell of popularity and analysts do not expect that to change anytime soon, with projections that the industry will generate $1.1 billion in revenue in 2019.
McMillan LLP
On May 31, 2019, as one of the main areas of focus of the ongoing work on the Base Erosion and Profit Shifting ("BEPS") project, Members of the OECD/G20 Inclusive Framework on BEPS ("Framework")
O'Sullivan Estate Lawyers LLP
A Q&A guide to private client law in Canada. The Q&A gives a high level overview of tax; tax residence; inheritance tax; buying property; wills and estate management; succession regimes; intestacy; trusts; co-ownership; ...
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Moodys Gartner Tax Law LLP
In a recent op-ed piece published in the National Post, an author suggested that estate freezes should be legislated out of existence since it inappropriately provided the "rich" with the ability to escape taxation.
Rotfleisch & Samulovitch P.C.
If you are a Canadian citizen or resident working or planning to work at sea, then it may seem counterintuitive to learn that the income you earn from that job will be subject to Canadian income tax as though it was earned here in Canada.
Stikeman Elliott LLP
On May 17, 2019, Finances Québec issued Information Bulletin 2019-5 (the "Bulletin") stating that Quebec tax legislation will be amended so that Revenu Québec
Rotfleisch & Samulovitch P.C.
Under Canadian tax law, corporations are able to issue dividends to certain other Canadian corporations on a tax free basis.
Stikeman Elliott LLP
Le 17 mai 2019, Finances Québec a émis le Bulletin d'information 2019-5 (le « Bulletin ») indiquant que la législation fiscale québécoise sera amendée pour rendre obligatoire la divulgation de contrats
Borden Ladner Gervais LLP
​Tax litigation can be a very complex process. Many of the rules and procedures that govern tax disputes are designed to match the mechanics of the federal tax system in Canada, including GST/HST
Rotfleisch & Samulovitch P.C.
MNR v Cameco Corporation (2019 FCA 67) shows that the Canada Revenue Agency's tax-audit powers—while broad—come with limits.
TaxChambers LLP
An expense is generally deductible for tax purposes if the taxpayer incurs it for the purposes of gaining or producing income.
Crowe Soberman LLP
Overheard at Crowe Soberman is a series of blog posts and videos where we talk about the things we talk about around the office and with our clients except
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.
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