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Rotfleisch & Samulovitch P.C.
Estate trustees in Ontario have the duty to make sure all assets and money are accounted so that the beneficiaries can audit the administration of an estate.
Pallett Valo LLP
Canadians currently enjoy access to a significant income splitting opportunity. The prescribed interest rate – which has remained at 1% since June 2020 – has allowed families to ...
Miller Thomson LLP
On March 25, 2022, the Canada Revenue Agency (the "CRA") issued a notice to tax professionals outlining certain changes to "pertinent loan or indebtedness" ("PLOI") elections...
Gowling WLG
Canadian taxpayers can take advantage of various registered plans offered by the Government of Canada, including registered retirement savings plans ("RRSP") and tax-free savings accounts ("TFSA").
Gowling WLG
The non-arm's length transactions which can be subject to Canadian transfer pricing legislation include tangible products, intangibles, intra-group services and cost-contribution agreements.
Gowling WLG
Yao v. The Queen affords a practical overview of how the Tax Court of Canada ("TCC") determines admissibility of proposed expert evidence. This article discusses the TCC's approach in that case and...
Gowling WLG
The Income Tax Act ("ITA") currently includes disclosure obligations for "reportable transactions." However, the Canada Revenue Agency ("CRA") is finding that they ...
Miller Thomson LLP
As COVID-19 travel restrictions are lifted, individuals who are usually resident in another country but sheltered in place in Canada during the pandemic may decide to return to their countries of residence.
Rotfleisch & Samulovitch P.C.
When there is a change in use of your principal residence, a deemed disposition occurs under subsection 45(1) of the Income Tax Act.
Rotfleisch & Samulovitch P.C.
Section 160 of Canada's Income Tax Act is a tax collection tool. It thwarts taxpayers who try to hide assets from the Canada Revenue Agency's tax collector by transferring those assets to friends, relatives, related corporations, or shareholders.
Osler, Hoskin & Harcourt LLP
On April 29, 2022, the Department of Finance released the first of two packages of draft legislation to implement its proposals to eliminate the tax benefits of certain hybrid mismatch arrangements.
Miller Thomson LLP
The 2022 Federal Budget was tabled in the House of Commons on April 7, 2022 ("Budget Day") by the Honourable Chrystia Freeland, Canada's Deputy Prime Minister and Minister of Finance
Gowling WLG
With the Canada Revenue Agency deploying massive resources to crack down on perceived tax avoidance, it's now more important than ever to stay up to date with new CRA policies, legislation and case law.
Osler, Hoskin & Harcourt LLP
When paying compensation to directors for their services, companies have payment options that can provide tax benefits or in some cases, unwanted tax consequences.
McLennan Ross LLP
The Budget purports to introduce several new financial and taxation regimes, as well as enhance several existing mechanisms. One of the existing taxation mechanisms proposed to be amended is the General Anti-Avoidance Rule (the "GAAR").
Lawyers Financial
If you're anything like us, last year you worked at least once from a laptop in your dining room, bedroom, garden shed, or in a kind of office-fort in your basement, nestled among drop-cloths and towers of possibly expired house paint.
Osler, Hoskin & Harcourt LLP
When paying compensation to directors for their services, companies have payment options that can provide tax benefits or in some cases, unwanted tax consequences.
Blue J Legal
As electronic tools became available, we started using Corel Draw initially, because law firms in the 90s were addicted to Word Perfect.
Osler, Hoskin & Harcourt LLP
When paying compensation to directors for their services, companies have payment options that can provide tax benefits or in some cases, unwanted tax consequences.
Minden Gross LLP
The so-called "RRSP season" ended on March 1 this year. That was the last date you could make RRSP contributions eligible for a 2021 deduction. But the urgent push to...
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