Mondaq Canada: Tax > Capital Gains Tax
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.
Emigrating from Canada has a multitude of tax implications including which country can tax particular income and the Canadian tax owed for emigrating.
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; ...
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada) on December 14, 2017, saw a marked tightening of the mechanisms that allow a taxpayer to qualify for, and make use of, the principal residence exemption.
Borden Ladner Gervais LLP
This year's federal budget contained proposed amendments to the Income Tax Act (Canada) (Tax Act) that targeted the "allocation to redeemers" methodology used by certain mutual fund trusts and unit trusts (the Budget Proposals).
Rotfleisch & Samulovitch P.C.
Taxation of inter-corporate dividends has been expanded by amendments to Subsection 55(2) of the Income Tax Act first proposed in the 2015 Federal Budget.
McMillan LLP
Budget 2019 proposed new rules to combat tax strategies employed by certain mutual fund trusts to disproportionately allocate capital gains to redeeming
Davies Ward Phillips & Vineberg
Budget 2019 is the last federal budget of the current Liberal government before the upcoming federal election in October 2019.
Minden Gross LLP
We are officially into summer vacation (in fact, I'm writing this while on holidays, renting a lovely house on the ocean).
Burnet, Duckworth & Palmer LLP
The Ontario Court of Appeal has released its much anticipated second decision in Third Eye Capital Corporation v. Ressources Dianor Inc./Dianor Resources Inc.
MacDonald & Associates
On June 17, 2019 Canadian Finance Minister Bill Morneau released draft legislation that proposes changes impacting the preferential tax treatment of employee stock options
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada)1 on December 14, 2017, saw a marked tightening of the mechanisms that allow a taxpayer to qualify for, and make use of, the principal residence exemption ("PRE").
Moodys Gartner Tax Law LLP
Today is the second anniversary of the disastrous rollout of the July 18, 2017, Canadian private corporation tax proposals.
DLA Piper
On June 17, 2019, Canadian Federal Finance Minister Bill Morneau released draft legislation that will impact on the preferential tax treatment of employee stock options ("Proposals").
Fasken
On June 21, 2019, one year after it was tabled in the House of Commons, Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting...
McMillan LLP
Budget 2019 announced the Government's intention to introduce an annual cap of $200,000 on employee stock
Moodys Gartner Tax Law LLP
Section 116 of the Act provides rules that protect the Canadian government's ability to collect tax on capital gains on a disposition of "taxable Canadian property".
McMillan LLP
Budget 2019, released on March 19, 2019, proposes new rules to combat tax strategies perceived by the Government to be employed by certain mutual fund trusts
Borden Ladner Gervais LLP
In Budget 2019, the Government of Canada announced its intention to limit the current employee stock option tax regime, moving towards aligning Canada's tax treatment of such options with the United States
Torys LLP
Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting, has received royal assent.
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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.
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 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.
Rotfleisch & Samulovitch P.C.
Some businesses, especially high-tech start-ups, and more recently marijuana start-ups, opt to compensate their employees with options to purchase shares in the business at a discount price.
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.
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; ...
Minden Gross LLP
The implementation of various amendments to the Income Tax Act (Canada) on December 14, 2017, saw a marked tightening of the mechanisms that allow a taxpayer to qualify for, and make use of, the principal residence exemption.
Crowe MacKay LLP
On March 19, 2019, Finance Minister Bill Morneau tabled the 2019 Federal Budget.
Rotfleisch & Samulovitch P.C.
This article is part two of the five parts "Election Series" whereby the tax consequences and available election for inter-vivos transfer of property between spouses is discussed.
Rotfleisch & Samulovitch P.C.
Various commercial events will result in realization of income for the purposes of the Income Tax Act. Occurrences such as the settlement of a debt for less than full repayment creates an economic windfall for those receiving the debt relief.
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