Sep 27, 2017
Eaton A.P.A. cancellations were an abuse of I.R.S. discretion
This article appears in Insights vol. 4, Issue 9. Insights… Read more »
Sep 27, 2017
This article appears in Insights vol. 4, Issue 9. Insights… Read more »
May 29, 2017
This article also appears in the May issue of Insights,… Read more »
Dec 15, 2016
The CRA was recently asked “Will the CRA’s expectations of… Read more »
Sep 20, 2016
This article also appears in INSIGHTS vol 3 no 7… Read more »
Jun 17, 2016
The U.S. Tax Court recently decided for the taxpayer in… Read more »
Apr 08, 2016
The recent March 22 budget announced an update of the… Read more »
Mar 07, 2016
In its recent decision in Marzen Artistic Aluminum Ltd. [2016… Read more »
Oct 19, 2015
The October 5, 2015 releases from the controversial OECD/G20 BEPS… Read more »
Sep 29, 2015
The U.S. Tax Court’s recent decision in Altera v. Comr…. Read more »
Jul 09, 2015
On June 12, the Federal Court of Appeal issued its… Read more »
Jun 15, 2015
If you or your clients suffer from HTVI, or ‘hard… Read more »
May 22, 2015
One hallmark of good guidance is clarity of terms and… Read more »
Of all the actions in the G20 and OECD Base… Read more »
Mar 17, 2015
A number of transfer pricing cases, many with potentially significant… Read more »
Dec 12, 2014
If you grew up near the Canada-U.S. border, you may… Read more »
Nov 10, 2014
As part of its work on Action 10 of the… Read more »
Aug 11, 2014
‘Transfer pricing agreement’ is sometimes the way a company owner… Read more »
Jun 20, 2014
Until June 10, companies could only make an educated guess… Read more »
May 13, 2014
In late 2013, the Tax Court of Canada released its… Read more »
Apr 15, 2014
Over the past 15 months, the IRS and the OECD… Read more »
Feb 10, 2014
The Organisation for Economic Cooperation and Development (OECD) published adiscussion… Read more »
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Oct 09, 2020
As part of the Canadian government’s efforts to combat money laundering, aggressive tax avoidance and tax evasion activities relating to trusts, enhanced income tax reporting requirements for certain trusts will be required for the 2021 and subsequent taxation years. The new rules also contain harsh penalties for knowingly fail to comply with the new trust reporting requirements or non-compliance due to gross negligence…
Jul 29, 2020
On July 27, 2020, the Canada Revenue Agency (the “CRA”) announced a further extension to the tax payment and filing due dates for certain taxes from September 1, 2020 to September 30, 2020. The extension applies to current year individual, corporate, and trust tax returns, as well as instalment payments. Interest will not be charged on these amounts if payments are made by the extended deadline of September 30, 2020. Whether or not full payment is required in order to receive this relief is unclear.
Apr 15, 2020
The Canada Emergency Wage Subsidy (“CEWS”) legislation has been released and is now law. In general, the CEWS will reimburse eligible employers 75 per cent of the amount of remuneration paid to eligible employees (to a maximum benefit of $847 per week).
The legislation was prepared under less than ideal circumstances so it is not surprising that there are a number of questions and observations we hope the government will address. However, we can now provide more answers than in our April 7, 2020 Tax Tip.
