Mondaq Canada: Tax > Tax Authorities
Moodys Gartner Tax Law LLP
French and British banks are looking for ways to comply with a 2010 US law known as the Foreign Account Tax Compliance Act
Fogler, Rubinoff LLP
Regulation 105 to Paragraph 153(1)(g) of the Income Tax Act (Canada) requires a Canadian customer of a non-resident
Crowe Soberman LLP
One of the most common GST/HST compliance issues relates to the application of the general place of supply rules that determine if the sale of goods is deemed
Gowling WLG
In Eyeball Networks, the TCC alerted tax planners to the pitfalls of issuing and cancelling a promissory note with nominal value in the context of a tax-neutral rollover under section 85 of the ITA
Gowling WLG
In Part I of this article,[1] we provided an overview of transfer pricing developments in Canada since the start of the Organization for Economic Cooperation and Development's
Davies Ward Phillips & Vineberg
As outlined in our e-communications of May 21, 2019, and August 12, 2019, Québec's Ministry of Finance has introduced new rules regarding the disclosure of nominee agreements.
Spiegel Sohmer
As reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning.
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
Bennett Jones LLP
The Canada Revenue Agency's (CRA) Offshore Tax Informant Program (OTIP) is a whistleblower program that rewards eligible individuals who come forward to provide CRA with information
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.
Thompson Dorfman Sweatman LLP
The purpose of this article is to provide an overview of the Bulk Sales legislation in Manitoba and to describe the importance of ensuring proper compliance with this legislation in connection with the purchase and sale of business assets.
Bennett Jones LLP
The latest edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters,...
Borden Ladner Gervais LLP
As part of its initiative to protect the integrity and fairness of its tax system, the provincial 2019-2020 budget put an emphasis on the disclosure requirement of nominee agreements.
Miller Thomson LLP
On March 19, 2019, the Federal Budget proposed to change the employee stock option tax regime.
LexSage
This would allow the CRA auditor to see what changed from the draft report to the final report.
Davies Ward Phillips & Vineberg
The federal government has released much anticipated draft legislation proposing changes to the rules relating to the taxation of stock options.
Davies Ward Phillips & Vineberg
Québec's Ministry of Finance (Finances Québec) recently published Information Bulletin 2019-5 (Bulletin) setting out new and significantly expanded measures to combat aggressive tax planning.
Davies Ward Phillips & Vineberg
Finally, the FCA examined the legislative history of the provision.
Crowe Soberman LLP
The 2019 Federal Budget proposed amendments to broaden the scope of the Foreign Affiliate Dumping Rules (commonly referred to as "FAD" rules).
Davies Ward Phillips & Vineberg
The effective date of the new rules is generally 60 days after the proposed regulations are finalized, although certain aspects of the new rules may be relied upon immediately.
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Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
Siskinds LLP
On May 22, 2019 the Alberta government tabled the Carbon Tax Repeal Act to immediately repeal the existing carbon levy. The repeal of the Carbon Tax Repeal Act is under the provisions of Bill 1
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.
Davies Ward Phillips & Vineberg
As outlined in our e-communications of May 21, 2019, and August 12, 2019, Québec's Ministry of Finance has introduced new rules regarding the disclosure of nominee agreements.
Moodys Gartner Tax Law LLP
French and British banks are looking for ways to comply with a 2010 US law known as the Foreign Account Tax Compliance Act
TaxChambers LLP
An expense is generally deductible for tax purposes if the taxpayer incurs it for the purposes of gaining or producing income.
Bennett Jones LLP
The Canada Revenue Agency's (CRA) Offshore Tax Informant Program (OTIP) is a whistleblower program that rewards eligible individuals who come forward to provide CRA with information
Torkin Manes LLP
On March 19, 2019, the Department of Finance (Canada) tabled a budget (the "Budget") in anticipation of its upcoming fall election. Given the substantial tax changes proposed (and enacted)
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
LexSage
Non-resident companies doing business in Canada who have registered for Canadian sales taxes often ask us to provide a chart setting out Canada's sales tax rates.
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