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Searching Content indexed under Corporate Tax by McMillan LLP ordered by Published Date Descending.
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1
Budget 2019: Government Seesawing On Taxation Of Stock Options
Budget 2019 announced the Government's intention to introduce an annual cap of $200,000 on employee stock
Canada
12 Jul 2019
2
Finance Proposes Amendments To Limit Holding Company - Input Tax Credit Claims ("ITC") And Seeks Consultations On Further Possible Changes
In the February 27, 2018 Budget, the Federal Government announced that it "intends to clarify which expenses for the parent corporation that are in respect of shares or indebtedness of a related ..."
Canada
14 Aug 2018
3
Budget 2018: Federal Government Targets Transactions By Financial Institutions
Budget 2018 continues the Government's ongoing legislative efforts to prevent corporate taxpayers (in particular, financial institutions) from engaging in transactions that entitle those taxpayers...
Canada
8 Mar 2018
4
Budget 2018: Mineral Exploration Tax Credit Extended And Tax Support For Clean Energy Expanded
Budget 2018 proposes to extend (i) the "mineral exploration tax credit" for so-called "flow through shares" for another year, and, (ii) eligibility for accelerated capital cost ...
Canada
6 Mar 2018
5
Budget 2018: Reassessment Periods And Information Sharing Expanded
Budget 2018 also proposes to extend the period during which the CRA may reassess a taxpayer in certain, defined circumstances.
Canada
6 Mar 2018
6
Budget 2018: Cross Border Tax Planning Measures Targeted
This measure will apply to taxation years of a Canadian taxpayer that begin on or after February 27, 2018.
Canada
6 Mar 2018
7
Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled
In July 2017, the Department of Finance tabled proposals to significantly amend the rules respecting the taxation of passive income earned by private corporations to address what it perceived to be an inappropriate...
Canada
6 Mar 2018
8
Budget 2018: A Blast From The Past – Tiered-Partnership Trap Reinstated
2018 proposes to tighten the so-called "at-risk" rules in the Income Tax Act (Canada) (the "Tax Act")
Canada
6 Mar 2018
9
Private Corporation Tax Proposals: "Striking A Balance" Or Introducing Greater Complexity?
On July 18, 2017, the Department of Finance ("Finance") introduced a number of proposed technical amendments to the Income Tax Act (Canada) (the "Tax Act") specifically targeting:
Canada
20 Oct 2017
10
Doing Business In Canada - Key Canadian Tax Considerations
Foreign enterprises have long been attracted to investment opportunities in Canada. Canada has led the G7 in growth in total inbound investment over the past 15 years and Forbes...
Canada
20 Feb 2017
11
Proposed GST/HST Changes For Investment Limited Partnerships And Other Investment Funds
Since investment funds are generally not entitled to claim input tax credits to recover GST/HST that they pay on inputs.
Canada
18 Aug 2016
12
Canada Revenue Agency Frowns Upon The Use Of US LLPs And LLLPs
The CRA recently delivered an unwelcome message to Canadian residents that invest in the United States through partnerships constituted as "limited liability partnerships" or "limited liability limited partnerships".
Canada
19 Jul 2016
13
Budget 2016: Labour-Sponsored Venture Capital Corporations Tax Credit Re-Introduced
Budget 2016 confirmed the Government's intention to re-establish the federal tax credit for investments in certain "labour-sponsored venture capital corporations" ("LSVCCs").
Canada
31 Mar 2016
14
Misrepresentation Defines The Limit Of Reassessing Beyond The Limitation Period: Inwest Investments Ltd. V. Canada, Canadian Tax Journal, (2015) Vol. 63, No. 4.
Inwest Investments Ltd.51 came before the BC Supreme Court by way of a summary trial application and is one of several recent examples of bad judgment on the part of the CRA in litigating a reassessment with faint hope of success.
Canada
5 Feb 2016
15
Significant Tax Changes On The Horizon
On November 4, 2015, the leader of the Liberal Party of Canada, Justin Trudeau, was officially sworn in as Canada's 23rd Prime Minister.
Canada
24 Nov 2015
16
Reduction Of Input Tax Credit ("ITC") Recapture Rate For Ontario Portion Of HST ("OHST") Starting July 1, 2015
Generally, "large businesses"1 are subject to the ITC recapture of the OHST portion paid on expenses relating to the acquisition of ...
Canada
13 Jul 2015
17
Budget 2015: Changes And Consultations Affecting The Taxation Of Businesses
Budget 2015 proposes a number of changes to the taxation of businesses under the Income Tax Act (Canada) (the "Tax Act").
Canada
29 Apr 2015
18
Budget 2015: New Rules Target "Synthetic Equity Arrangements"
The proposed amendments to the DRA Rules, if enacted, will apply to dividends that are paid or become payable after October 2015.
Canada
29 Apr 2015
19
Budget 2015 – "Surplus Stripping" Anti-Avoidance Rule Amended
The proposed amendments, if enacted, will apply to dividends paid after April 20, 2015.
Canada
29 Apr 2015
20
Budget 2015: International Tax - Tackling Administrative Challenges
As compared to past federal Budgets, Budget 2015 contained fewer (and arguably less controversial) international tax measures.
Canada
29 Apr 2015
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