Taxation of corporate groups - consolidated reporting on the horizon? *

Canada - March 9 2010
Consolidated tax reporting for corporate groups (i.e., corporations with common direct or indirect ownership) is not permitted in Canada.

Co-authors: Michael A. Thackray, Q.C., Andrew Etcovitch.

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Extension of the super flow-through share program *

Canada - March 9 2010
In Budget 2010, the Conservative government has once again extended the "super flow-through" share program for an additional year.

Co-authors: Michael A. Thackray, Q.C., Andrew Etcovitch.

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Budget 2010: taking stock of your options *

Canada - March 9 2010
Stock option plans represent a key tool for Canadian employers in compensating, rewarding and retaining a qualified workforce in a manner that aligns the interests of company owners and employees.

Co-authors: Michael A. Thackray, Q.C., Andrew Etcovitch.

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Shutdown of foreign tax credit generators *

Canada - March 9 2010
Budget 2010 announced proposed amendments aimed at denying the benefits potentially associated with so-called "foreign tax credit generator" schemes.

Co-authors: Michael A. Thackray, Q.C., Andrew Etcovitch.

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Decrease of interest rate on overpaid taxes for corporations *

Canada - March 9 2010
The Government pays interest in respect of overpayments of most taxes and other levies.

Co-authors: Michael A. Thackray, Q.C., Andrew Etcovitch.

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