Searching Content indexed under Income Tax by Gowling WLG ordered by Published Date Descending.
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IR35 Private Sector Reform: Get Ready For April Changes
The existing public sector restrictions and rules on IR35 are being extended to medium and large private sector employers from 6 April 2020.
8 Oct 2019
Hanging By A Thread: Rescission In Collins Family Trust v Canada
The British Columbia Supreme Court ("BCSC") decision in Collins Family Trust v Canada (Attorney General)[1] ("Collins") grants at least a temporary reprieve for the equitable
5 Aug 2019
Time Is Running Out! Have You Disclosed Your Nominee Agreements To Revenu Québec?
Effective May 17, 2019, all nominee agreements made as part of a transaction or series of transactions must be disclosed to Revenu Québec ("RQ") within 90 days of execution
29 Jul 2019
Proposed Amendments To The Stock Option Rules
Leading up to the 2015 federal election, the current government's platform contained a pledge to cap or limit the availability of the employee stock option deduction provided for in the Income Tax
16 Jul 2019
A Deeper Dive Into The New World Of Private Company Taxation
This presentation was originally presented at the STEP Canada 21st National Conference in 2019.
12 Jun 2019
Be Careful What You Ask For: Limits On Oral Interviews Confirmed In Cameco
MNR v Cameco Corporation, 2019 FCA 67 ("Cameco") was an unsuccessful appeal by the Crown of a failed compliance order application in the Federal Court ("FC").
23 May 2019
Permanent Establishment Risks Arising From Globally Mobile Employees
Many businesses with cross border operations rely on their globally mobile employees to maintain relationships with their overseas customer bases.
29 Apr 2019
Death Benefit Scheme Tax Reform: How To Make It Work For You
A change to tax law on 6 April 2019 means that an often-overlooked statutory rule has been lifted; simplifying the tax efficiency of contributions paid to non-HMRC-registered group life assurance schemes.
26 Apr 2019
Budget 2019 : Positionnement en vue des élections d'automne
Les taux marginaux d'imposition les plus élevés du Canada étant décrits par certains analystes comme étant « punitivement élevés » et l'économie canadienne glissant vers un taux de croissance annualisé de seulement ...
21 Mar 2019
Budget 2019: Positioning For A Fall Election
With Canada's top marginal tax rates described by some analysts as "punitively high," and with the Canadian economy sliding to an annualized rate of growth of only 0.4 per cent in the fourth quarter, many were hoping for tax reductions in Budget 2019 that would help make Canada more competitive.
21 Mar 2019
Accountant Work Product Not Privileged And Must Be Produced To CRA: Canada v. Atlas Tube Canada ULC
In Canada v. Atlas Tube Canada ULC, the Federal Court (FC) ordered a draft due diligence report prepared by Ernst & Young LLP (Canada) to be produced to the Canada Revenue Agency (CRA).
21 Dec 2018
Good News For Pension Scheme Trustees - HMRC Simplifies Anti-Money Laundering Reporting Requirement
HMRC has changed its policy on how affected pension schemes can satisfy the reporting obligation under Regulation 45 of the Money Laundering, Terrorist Financing and Transfer of Funds Regulations 2017.
19 Dec 2018
British Columbia To Introduce Condo And Strata Assignment Integrity Register: What Developers Need To Know
British Columbia's NDP government (the "Government") will soon introduce measures aimed at cracking down on real estate tax evasion as part of the housing strategy set out in its Homes...
20 Nov 2018
Disruptions Provide Opportunities In The Automotive Industry: How Transfer Pricing Can Help
Record vehicle sales around the world have been motivated, in large part, by expanding global trade agreements that make the buying and selling of automobiles relatively easy.
29 Oct 2018
Federal Court Restricts Canada Revenue Agency Fishing Expeditions For "Unnamed Persons"
In Canada (National Revenue) v. Hydro-Québec (2018 FC 62), the Federal Court restricted the Canada Revenue Agency's authority to force businesses to provide information about their customers pursuant to section 231.2 of the Income Tax Act.
23 Sep 2018
No Rubbing Salt In The Wound: The Canada Revenue Agency Provides Tax Relief For Losses From Fraudulent Investment Schemes
Taxpayers victimized by fraudulent investment schemes ("Fraudulent Investment Schemes") may find some relief by deducting their losses. Recent Canada Revenue Agency ("CRA") administrative statements...
19 Sep 2018
How Does Tax Work In The UK?
International expansion is an attractive prospect for many organisations. The potential to find new customers, create new partnerships and, of course, do more business are just a selection ...
26 Jul 2018
A Guide To Doing Business In The UK
As businesses grow and expand, there is often a desire to venture beyond a country's borders and operate internationally. The potential to access new customers, find new partners and ultimately ...
European Union
18 Jul 2018
Canada Revenue Agency's Dogged Pursuit Of Offshore Accounts: Clarifying The Scope Of Compliance Orders In Canada v Stankovic
The Federal Court's ("FC") ruling in Canada v Stankovic, 2018 FC 462 illustrates how the Canada Revenue Agency ("CRA") persistently pursues taxpayers with undisclosed offshore accounts.
16 May 2018
Canadian Renewable And Conservation Expense: "Clean" Energy Tax Incentives
This article provides an overview of the Canadian federal income tax considerations relevant to Canadian renewable and conservation expenses (CRCE). These
13 Apr 2018
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