Mondaq Canada: Tax
Crowe Soberman LLP
Airbnb can be a great platform to generate more revenue from your place of residence. However, there are some GST/HST implications to consider.
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.
Bennett Jones LLP
On August 29, 2019, Canada completed its domestic ratification of the OECD-sponsored Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
McMillan LLP
On June 7, 2017, Canada along with numerous other jurisdictions signed the Organisation for Economic Co-operation and Development's
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
Torys LLP
The Supreme Court of Canada (SCC) has dismissed the application of three Alberta municipalities seeking leave to appeal the decision of the Alberta Court of Appeal
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
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
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.
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
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.
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.
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Goodmans LLP
Successful cleantech ventures often bring together different industry and professional sectors.
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.
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...
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
Borden Ladner Gervais LLP
As of September 1, 2019, non-Québec resident Canadian investment fund managers, portfolio managers and dealers may be required to register for QST.
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.
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.
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