Primauté de la substance sur la forme (encore une fois)
Deux décisions rendues récemment par la Cour canadienne de l’impôt ont appliqué la DGAÉ à la même planification fiscale afin de refuser des pertes en capital, mais les juges de la Cour de canadienne l’impôt étaient complètement en désaccord quant...
Commentaire – Responsabilité des administrateurs
Il est toujours problématique de tenter de gérer une compagnie sans administrateur. La décision récente de la Cour canadienne de l’impôt dans Snively en est un bon exemple. M. Snively avait fait de son mieux pour démissionner de son poste...
Clauses restrictives dans le cadre de la vente d’une entreprise
Le 7 octobre 2003, le ministre fédéral des Finances a annoncé que la Loi de l’impôt sur le revenu serait modifiée afin d’imposer les paiements faits relativement aux clauses restrictives. Cette annonce a été faite en réaction aux causes Fortino et...
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Drafting Issues in International Joint Ventures
Canadian International Lawyer, Vol. 8, No. 3, 2011
A look at some of the recent drafting issues in the case law.
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Canadian Companies that Operate Abroad Beware … the Mounties are Coming
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Cross-Border and International Tax: New Canadian Compliance Requirements for Non-Residents of Canada
Non-residents of Canada that are eligible for benefits under a tax treaty entered into between Canada and another country will now have to complete a declaration or provide equivalent information to avail themselves of any reduced rate of tax or...
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2011 Federal Budget – Focus on Anti-Avoidance Rules
On June 6, 2011, the Minister of Finance Jim Flaherty reintroduced the 2011 Federal Budget (the “Budget”) which was originally tabled on March 22, 2011 without any substantive changes to the tax measures. Planning for tax avoidance is a legitimate...
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Miller Thomson’s National M&A Work is Ranked Top Tier Among Canadian Law Firms and Globally
We are proud to acknowledge the Q1 2011 accomplishments of our M&A practitioners and close colleagues of Miller Thomson’s national corporate tax team. In the first quarter M&A league table rankings, released just after our own Federal Budget Review was...
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Legislative Responses to Recent Canadian Tax Cases: Deductibility of Contingent Expenditures, Non-Resident Withholding Tax on Interest, and Segregated Fund Policy Reserves
On March 16, 2011, the Department of Finance released draft legislative proposals designed to counteract the effects of three taxpayer-friendly Federal Court of Appeal (“FCA”) decisions: Collins v. R. (2010 D.T.C. 5028), Lehigh Cement Ltd. v. R. (2010 D.T.C. 5081)...
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Tax Tip – Share Consideration Issued on a Tax-Deferred Rollover
Have you ever considered whether you can transfer eligible property on a tax-deferred rollover basis for consideration consisting of shares that have not been legally authorized under the articles of the transferee corporation at the time of the transfer? Recently,...
