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Canada - June 13 2012
CRA has announced that it is withdrawing its administrative position allowing participants in a joint venture (“JV”) to establish a fiscal period for the JV that differs from the fiscal periods of the JV participants.
Canada - June 6 2012
The British Columbia case of Botham Holdings Ltd. (Trustee of) v. Braydon Investments Ltd. is a reminder that tax and estate plans must take non-tax issues and law into account.
Canada - December 1 2011
On October 7th, 2003 the Federal Minister of Finance announced that the Income Tax Act would be amended to tax payments in respect of restrictive covenants.
Canada - February 10 2011
The Canada Revenue Agency ("CRA") has extended its administrative position with respect to the transfer of donation tax credits from one spouse or common law partner to the other.
Canada - October 29 2010
The CRA has extended its administrative position with respect to the transfer of donation tax credits from one spouse or common law partner to the other.
