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Canada
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...
Torkin Manes LLP
The Liberal government delivered the 2024 Federal Budget this afternoon. To help finance their spending plans, the government introduced, among other things...
Osler, Hoskin & Harcourt LLP
The Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, tabled the Liberal government's eighth budget on April 16, 2024.
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.
Rotfleisch & Samulovitch P.C.
This is Part IV of the series, which examines the similarities and differences between the voluntary disclosure program available in Canada and in the USA...
Rotfleisch & Samulovitch P.C.
This is Part III of the series, which examines the similarities and differences between the voluntary disclosure program available in Canada and in the UK.
Rotfleisch & Samulovitch P.C.
This is Part II of the series, taking a closer look at the Voluntary Disclosure Program available in Canada.
Rotfleisch & Samulovitch P.C.
This is Part I of the series, which focuses the conceptual aspect of the tax voluntary disclosure programs around the world and discusses how tax voluntary disclosure programs have affected taxpayers and the governments.
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.
Borden Ladner Gervais LLP
Today, the Canada Revenue Agency (CRA) published its new administrative positions on the compliance obligations of financial institutions under Part XVIII (FATCA) and Part XIX (CRS) of the Income Tax Act (Canada).
Lavery
On March 28, 2024, the Department of Finance Canada announced a one-year extension to the 15% Mineral Exploration Tax Credit ("METC") available to investors in flow-through shares.
Rotfleisch & Samulovitch P.C.
Canadian income-tax law generally ignores a bare trustee, which means that the bare trustee need not report income generated by the trust property.
Aird & Berlis LLP
On April 16, 2024 ("Budget Day"), Canada's Deputy Prime Minister and Minister of Finance tabled Budget 2024: Fairness for Every Generation ("Budget 2024").
Fasken
On March 28, 2024, the Canada Revenue Agency ("CRA") released a statement exempting bare trusts from having to file a T3 Income Tax and Information Return...
Rotfleisch & Samulovitch P.C.
Canadian tax lawyer and chartered accountant David J Rotfleisch today released the third edition of "Canadian Tax Facts".
Rosen & Associates
The Federal Court of Appeal (FCA) recently issued a pivotal ruling in Glencore Canada Corporation v R, sparking widespread discussion within the tax and industry sectors.
Rosen & Associates
Understanding directors' personal liability for tax assessments in Canada. Discover the legal framework that applies to corporate directors.
Rotfleisch & Samulovitch P.C.
An alter ego trust is an inter-vivos trust, which means it's created during your lifetime, established after 1999.
Wilson Vukelich LLP
For taxpayers that have bought and sold homes, particularly if they work in construction or real estate, a CRA housing audit is undoubtedly around the corner
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