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....
( Available in French only )
Responsabilité professionnelle lorsqu’on planifie une transaction de vente d’entreprise
( Available in French only )
Distributions par des sociétés privées au taux du gain en capital
( Available in French only )
Le Québec et le Canada intensifient leur lutte contre les planifications fiscales agressives
( Available in French only )
Projet de vérification des fiducies canadiennes
( Available in French only )
Le rôle d’une convention d’actionnaires dans le cadre d’une planification successorale
( Available in French only )
Calcul du CDC devant les tribunaux
The 2010 Federal Budget
Cross-Border Tax: Canada-US Tax Treaty Update: Canada Revenue Agency Views on Solutions for Interest and Other Payments from Canadian Unlimited Liability Companies
Paragraph 7(b) of Article IV of the Canada-United States Tax Convention (1980) (the “Canada-US Treaty”) includes an anti-hybrid entity rule that may deny treaty benefits on interest and other payments from a Nova Scotia, British Columbia or Alberta unlimited liability...
