Personal Tax Measures
IN THIS SECTION: Registered Disability Savings Plans Retirement Compensation Arrangements Employees Profit Sharing Plans Group Sickness or Accident Insurance Plans Life Insurance Policy Exemption Test Eligible Dividends – Split-Dividend Designation and Late Designation Mineral Exploration Tax Credit for Flow-Through Share...
GST/HST and Excise Tax Measures
IN THIS SECTION: GST/HST Health Care Exemptions and Zero-Rating Expanded Doubling GST/HST Streamlined Accounting Thresholds GST and Excise Tax Relief for Foreign-Based Rental Vehicles Temporarily Imported by Canadian Residents Application of the “Gas-Guzzler” Excise Tax or “Green Levy” on Fuel-Inefficient...
Other Tax Measures
IN THIS SECTION: Gifts to Foreign Charitable Organizations Charities – Enhancing Transparency and Accountability Tax Shelter Administrative Changes Aboriginal Tax Policy Gifts to Foreign Charitable Organizations For more comments on Charitable Sector Measures, please visit Charities and Not-for-Profit Newsletter March...
Customs Tariff Measures
IN THIS SECTION: Trade Measures to Support the Energy Industry Travellers’ Exemptions Trade Measures to Support the Energy Industry As the Government has committed to make Canada a duty-free zone for industrial manufacturers, the Budget will eliminate a 5% Most-Favoured-Nation...
Trade Remedy Law Measures
In Budget 2011, the Government proposed that it would study initiatives regarding the operation of Canada’s trade remedy law system under the Special Import Measures Act. The Budget provides vague references to introducing legislation to consolidate Canada’s trade remedy investigation...
Previously Announced Measures
The Budget confirms certain tax measures previously announced by the Government. Where appropriate, the measures have been modified to take into account consultations and deliberations since their release. Previously announced measures relating to income tax include the following: legislative proposals...
( Available in French only )
Groupe d’expertise en fiscalité
Pour de plus amples informations, n’hésitez pas à consulter les avocats de notre groupe d’expertise en fiscalité. Montréal : Barbacki, Richard; Braman, Fred; Gaudreault-Martel, Julie; Leduc, Bertrand; Marchand, Nathalie; Ménard, Geneviève; Rodgers, Aaron; Royal, Normand
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Introduction
Le ministre des Finances du Québec, Raymond Bachand, a déposé le 20 mars 2012 son troisième budget, intitulé « Pour une économie forte ». Ce budget ne modifie pas les taux d’imposition des sociétés et des particuliers (autres que des fiducies). Les points...
( Available in French only )
Mesures relatives au tourisme
Un crédit d’impôt remboursable temporaire, pouvant atteindre un maximum de 175 000 $ par année d’imposition, est instauré pour les sociétés propriétaires d’un établissement hôtelier, d’une résidence de tourisme, d’un centre de vacances, d’un gîte ou d’une auberge de jeunesse situé au...
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Mesures visant les particuliers
Mesures favorisant le maintien à domicile des aînés Le budget prévoit des bonifications à deux crédits d’impôt remboursables déjà en place ainsi que l’instauration de deux nouveaux crédits d’impôt remboursables. Tout d’abord, les paramètres du crédit d’impôt remboursable pour maintien...
