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Canada
Miller Thomson LLP
On April 16, 2024 ("Budget Day"), the Deputy Prime Minister and Minister of Finance, Chrystia Freeland, introduced Canada's 2024 federal budget (the "2024 Federal Budget").
MLT Aikins LLP
The current capital gains inclusion rate for both corporate and personal taxpayers is one-half, or 50%, of the capital gain realized.
Gardiner Roberts LLP
Tax advisors play a crucial role in navigating the complexities of the Income Tax Act (Canada)[1] (the "ITA") and its regulations by leveraging their expertise...
Rotfleisch & Samulovitch P.C.
This is Part V and final part of the series, which examines the similarities and differences between the voluntary disclosure program available in Canada and some countries in the EU.
Miller Thomson LLP
I love math. I appreciate the coexistence of precision and ambiguity within math. I enjoy the patterns and randomness that present simultaneously within math.
Miller Thomson LLP
Despite their best efforts, taxpayers may sometimes fail to comply with their obligations under the Income Tax Act (Canada) (the "ITA") and incur interest and penalties as a result.
Miller Thomson LLP
Par value shares are often considered one of the last vestiges of the old Canadian corporate legislation. The current federal corporate legislation, and the majority of provincial...
Osler, Hoskin & Harcourt LLP
The Department of Finance opened two consultations on a potential patent box regime and on Canada's existing Scientific Research and Experimental Development (SR&ED)...
Crowe MacKay LLP
On February 29, 2024, Alberta Minister of Finance Nate Horner announced the 2024 Alberta Budget. The Budget aims to strengthen health care...
Crowe MacKay LLP
On February 22, 2024, Katrine Conroy, British Columbia's Finance Minister, announced the 2024 British Columbia Budget.
Rotfleisch & Samulovitch P.C.
Taxpayers may, under subsection 220(3.1) of the Income Tax Act ("Tax Act"), request relief for penalties and interest in what is referred to as a taxpayer relief application (formerly known as fairness application).
Miller Thomson LLP
Do you know the tax residency of your landlord? If not, you might want to consider verifying this information as harsh results can arise for tenants paying rent to persons who are...
Crowe MacKay LLP
When to incorporate is a question our professional clients often ask our trusted advisors. While incorporating can be very advantageous, it is not a one-size-fits-all decision.
Rotfleisch & Samulovitch P.C.
On November 21, 2023, the Government of Canada released the 2023 Fall Economic Statement, outlining Canada's next steps on international tax reform and digitalization.
Rotfleisch & Samulovitch P.C.
For the most part, in Canadian tax disputes, the Canada Revenue Agency may make factual assumptions—that is, assume the facts favouring the CRA's position without proving that those facts are true—
Rotfleisch & Samulovitch P.C.
The Canadian income tax regime offers various tax benefits to organizations operating enterprises for philanthropic purposes, rather than for profit.
Borden Ladner Gervais LLP
In Canada's Fall Economic Statement, the federal government announced a fix for tax problems related to government assistance in the form of low-or-no-interest loans. Read on to learn more...
McCarthy Tétrault LLP
In 2005, Québecor sold shares of Abitibi Consolidated Inc. ("Abitibi") to a subsidiary ("3662527"), and reacquired them shortly thereafter.
Osler, Hoskin & Harcourt LLP
The Canadian Minister of National Revenue published the first list of designated notifiable transactions under the mandatory disclosure rules on November 1, 2023. First announced in Budget 2021...
TMF Group BV
Para muchas compañías estadounidenses, Canadá puede parecer otro mercado nacional, con una cultura, un idioma y un entorno empresarial muy similares.
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