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Searching Content indexed under Income Tax by Blaney McMurtry LLP ordered by Published Date Descending.
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Subsection 153(4.3) Of The Act Is Not An Alternative To Judicial Review
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
Canada
30 Aug 2019
2
The Benefits Of Limited Partnerships To Non-Residents Of Canada
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.
Canada
23 Aug 2019
3
Tax Filing Obligations For Non-Resident Canadian Partnerships
section 116 clearance certificate must be obtained by a non-resident vendor where there is a disposition of taxable Canadian property (TCP).
Canada
1 Aug 2019
4
Ontario Court Of Appeal Summaries (May 21 – 24, 2019)
In 2386240 Ontario Inc. v. Mississauga (City), 2019 ONCA 413, the Court upheld a municipal by-law prohibiting the smoking of waterpipes in various public places.
Canada
10 Jun 2019
5
Tax Issues Of Interest To The U.S. Person In Canada And Their Advisors
U.S. persons who are shareholders of Canadian corporations which are deemed controlled foreign corporations under the Internal Revenue Code will be subject to the transition tax as set out in section 965.
Canada
23 Jan 2019
6
The New Tax Proposals - Where Are We Now?
Blaneys on Business readers may recall that we commented on Finance Minister Morneau's recent tax proposals affecting private corporations when he first mentioned them in the Federal Budget earlier this year.
Canada
6 Dec 2017
7
Ontario Court Of Appeal Summaries (November 13 – November 17, 2017)
Below are this week's summaries of the civil decisions of the Ontario Court of Appeal
Canada
24 Nov 2017
8
The Federal Budget - Some Bad Omens
While Finance Minister Bill Morneau, in his recent federal budget, did not propose an increase in either personal or corporate tax rates...
Canada
19 Apr 2017
9
Court Of Appeal Summaries (November 7 – November 10, 2016)
Topics covered this week included interlocutory vs final orders for the purpose of appeal in the context of summary judgment, the triggering of the duty to defend under a CGL insurance policy...
Canada
17 Nov 2016
10
Small Business Deduction Survives Budget: Ottawa Proposes Major New Limitations
Now that the new federal Liberal government's first budget has been introduced, we can focus our attention on those measures that actually have been put forward...
Canada
7 Jun 2016
11
Continuing Developments In Tax Law
As tax-reporting season nears, millions of tax returns will be filed. At the same time, a similar number of criminal type offences will be committed with little or no appreciation of their implications and often even unwittingly.
Canada
18 Mar 2016
12
New Spousal-Trust Tax Rule: Ottawa Acknowledges Issues
Federal Department of Finance and Canada Revenue Agency officials have acknowledged that a new tax rule for spousal trusts taking effect Jan. 1 could have negative consequences for spousal beneficiaries that were not foreseen.
Canada
14 Sep 2015
13
Wills Must Be Planned And Managed Carefully For Full Tax Benefit Of New Charitable Gift Rules
There is already quite a bit of (perhaps) unnecessary complication in the current rules governing the treatment of tax credits that arise when charitable gifts are made upon death.
Canada
14 Sep 2015
14
New Estate Rules Start Jan. 1: Large Implications For Taxes On Trusts, Contents Of Secondary Wills
For on-going trusts created by wills, after the first 36 months, any income that is not taxed in the hands of a beneficiary will be taxed at the top tax rate, which is approximately 46 per cent in Ontario.
Canada
14 Sep 2015
15
Have You Looked At Your Will Lately?
If you answered YES to any of the above, you should consult an expert to make sure that there are no unexpected problems for your loved ones!
Canada
3 Jul 2015
16
New Tax Rules For Spousal Trusts Could Have Severe Consequences: Reviews Of Wills Strongly Advised
Anyone with a will that creates a spousal trust, therefore, is strongly advised to review it, and the reasons for it, to make sure that it does not create new, unanticipated and unintended implications.
Canada
12 Jun 2015
17
Court Of Appeal Summaries (August 4 To August 8)
Yet another light week for the Court of Appeal.
Canada
18 Aug 2014
18
Government Of Canada Proposes Significant Amendments To The Citizenship Act
On February 6, 2014, Citizenship and Immigration Minister Chris Alexander unveiled Bill C-24, the Strengthening Canadian Citizenship Act, which will be the first significant amendment to the Canadian Citizenship Act1 since 1977.
Canada
17 Feb 2014
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