The Year of the Appeal (The FISC Strikes Back): Recent Developments in Commodity Tax Jurisprudence
Canadian Institute of Chartered Accountants, 2010 Symposium
The U.S. Economy, The Ripple Effect and Tax Planning
It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 5, pages 7-8
2010-2011 British Columbia Budget Highlights
On March 2, 2010, the B.C. Budget entitled “Building a Prosperous British Columbia” was tabled. The Budget is targeted at enhancing vital public services, refocusing government spending to eliminate the deficit, and providing a range of initiatives to stimulate economic...
Tax Shelters, Fiduciary Duties and Troubles Ahead For Some Chartered Accountants
It's Personal (Preserving Wealth For People and Private Companies), Volume 3, Issue 3, pages 1-4
2010-2011 Alberta Budget Highlights
In its 2010-11 Budget, introduced in the Legislature on February 9, 2010, the Alberta Conservative government has sought to strike a balance between deficit reduction, and continuation of program and planned capital spending. Reiterating its intention to return Alberta to...
Offshore Accounts: Now HSBC Clients Should Worry!
It's Personal (Preserving Wealth For People and Private Companies), Volume 3, Issue 3, pages 1-4
Provincial Tax: Introduction of HST – B.C. Transitional Rules
Effective July 1, 2010, a Harmonized Sales Tax (HST) will apply to payments for the supply of goods and services in British Columbia at a rate of 12% (5% federal component and 7% provincial component). On April 29, 2010, the...
The Miller Thomson Foundation: Sixteen Years as a Proud Supporter of Post-Secondary Education in Canada
Since its formation in 1995, The Miller Thomson Foundation has awarded scholarships totalling $2,550,000 to 2,550 promising students pursuing post-secondary education in Canada. Gerald Courage, Chair of Miller Thomson LLP, along with Gary G. Campbell, Q.C. and The Rt. Hon....
Cross-Border Tax: Canada-US Tax Treaty Update: CRA Views on Treaty Benefits on Dividends Paid by Canadian ULC’s
Treaty benefits will generally be denied under the new anti-hybrid rule under Article IV(7)(b) of the Canada-US Tax Treaty (the “Treaty”) in respect of any dividends paid on or after January 1, 2010 by Canadian unlimited liability corporations (“Canadian ULCs”)....
International Tax: Recent Changes to “taxable Canadian property” Regime for Purchasers and Non-resident Vendors of TCP
Changes introduced by the 2010 Federal Budget will impact the obligations imposed on non-resident vendors of “taxable Canadian property” (“TCP”), such as real property situated in Canada and shares of Canadian private and public corporations, and purchasers of such properties...
