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Introduction
Minister of Finance Jim Flaherty today tabled the 2014 Federal Budget (the “Budget”) entitled The Road to Balance: Creating Jobs and Opportunities. We are pleased to provide our summary of proposed tax measures contained in the Budget. There were no...
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Previously Announced Measures
Budget 2014 confirms the Government’s intention to proceed with the following previously announced tax and related measures, as modified to take into account consultations and deliberations since their release: Proposed changes to automobile expense deduction limits and the prescribed rates...
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Business Income Tax Measures
IN THIS SECTION: Remittance Thresholds for Employer Source Deductions Tax Incentives for Clean Energy Generation Consultation on Eligible Capital Property Remittance Thresholds for Employer Source Deductions Employers have an obligation to withhold amounts from remuneration paid to employees in respect...
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Utilization and Preservation of Losses within an Affiliated Group
Taxation of Valuation and Investments
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Taxation of Real Estate
Chapter in Miller Thomson on Estate Planning.
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Supreme Court of Canada Considers Tax Regime and Common Law Principles Applicable to Statutory Amalgamations
Envision Credit Union v. R.[1] (« Envision« ) concerned the tax consequences of an amalgamation under section 87 of the Income Tax Act (Canada) (the “Act”). Section 87 of the Act provides express rules governing the tax consequences of « qualifying » amalgamations, being...
Principaux enjeux du projet de loi technique à caractère fiscal pour les propriétaires-exploitants
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Tax Avoidance, Tax Evasion and the Drive Towards Greater Transparency and the Exchange of Information
It's Personal (Preserving Wealth for People and Private Companies)
Comment on the September 2013 G20 Declaration.
Partage du revenu à l’aide de prêts : hausse prochaine des taux d’intérêt prescrits
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TCC Upholds Tax Benefits of Cross-Border Refinancing Involving Foreign Affiliates
The Tax Court of Canada (the « TCC« ) recently considered in Lehigh Cement Ltd. v. R. (2013 TCC 176) (“Lehigh Cement”) the application of the anti-avoidance rule in paragraph 95(6)(b) of the Income Tax Act (Canada) (the “Act”) in the context...
