( Disponible en anglais seulement )
2010-2011 British Columbia Budget Highlights
On March 2, 2010, the B.C. Budget entitled “Building a Prosperous British Columbia” was tabled. The Budget is targeted at enhancing vital public services, refocusing government spending to eliminate the deficit, and providing a range of initiatives to stimulate economic...
( Disponible en anglais seulement )
2010-2011 Alberta Budget Highlights
In its 2010-11 Budget, introduced in the Legislature on February 9, 2010, the Alberta Conservative government has sought to strike a balance between deficit reduction, and continuation of program and planned capital spending. Reiterating its intention to return Alberta to...
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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...
Responsabilité professionnelle lorsqu’on planifie une transaction de vente d’entreprise
Distributions par des sociétés privées au taux du gain en capital
Le Québec et le Canada intensifient leur lutte contre les planifications fiscales agressives
Projet de vérification des fiducies canadiennes
Le rôle d’une convention d’actionnaires dans le cadre d’une planification successorale
Calcul du CDC devant les tribunaux
( Disponible en anglais seulement )