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...
Harmonized Sales Tax (HST): The New HST and the Place of Supply Rules
Just when you thought you were safe to purchase services from an Alberta lawyer or consultant, the new “Place of Supply Rules” were recently announced by the Department of Finance. These are Federal rules, but apply to all HST participating...
( 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...
