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Business Income Tax Measures
Small Business Tax Rate Currently, as a result of the small business deduction, the first $500,000 per year of qualifying active business income of a Canadian-controlled private corporation (« CCPC ») is subject to a federal income tax rate of 11%. Consistent...
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Personal Income Tax Measures
Tax-Free Savings Account In an effort to encourage Canadians to save, the Federal Government introduced the Tax-Free Savings Account (“TFSA”) in 2009. The TFSA is a registered, general-purpose account that allows Canadians to earn tax-free investment income. TFSAs have become...
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Other Measures
IN THIS SECTION: Charities and Not-for-Profit Measures Aboriginal Tax Policy Charities and Not-for-Profit Measures The Budget includes a number of welcome proposals for donors and charities. Capital Gains Exemption Extended to Gifts of Private Shares and Real Estate Over the...
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Introduction
Minister of Finance Joe Oliver today tabled the 2015 Federal Budget (the « Budget »), his first budget as Minister of Finance, entitled “Strong Leadership: A Balanced-Budget, Low-Tax Plan for Jobs, Growth and Security”. We are pleased to provide our summary of...
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Rectification: Recent Developments and Notice
Taxes & Wealth Management, Thomson Reuters, Issue 8-1, March 2015, 3-5
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Tax Evasion: HSBC is Still in the Spotlight
Taxes & Wealth Management, Issue 8-1, March 2015, 1-3
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Tax on Corporate Transactions in Canada
Practical Law (a Thomson Reuters publication)
Chapter in Tax on Transactions Multi-jurisdictional Guide.
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New Income Tax Folio – S6-F1-C1: Residence of a Trust or Estate
Effective September 19, 2014, the Canada Revenue Agency (the “CRA”) released a new Income Tax Folio on the Residence of a Trust or Estate. This Income Tax Folio (“S6-F1-CI”) replaces and cancels Interpretation Bulletin IT-447, Residence of a Trust or...
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Tax Terrorism: Is It the Vogue for Hungry Revenue Authorities?
Taxes & Wealth Management, Issue 7-5, November 2014
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2014 Primer for Donors
Taxes and Wealth Management, Issue 7-5, November 2014
