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Results: 1-10 of 23

Overview of limitation on benefits article in Canada-U.S. Tax Treaty

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • April 17 2013

The Canada-United States Tax Treaty (the "Tax Treaty") is unique among Canada's tax treaties in its approach to prevent "treaty shopping". Treaty

Automobile accidents in British Columbia: a manual for US claims examiners

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • October 18 2012

The province of British Columbia ("BC") poses unique challenges for insurance claims handlers located in the United States. While generally speaking, the

Automobile accidents in British Columbia: a manual for US claims examiners

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • October 12 2012

The province of British Columbia ("BC") poses unique challenges for insurance claims handlers located in the United States

US estate tax on vacation homes

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • October 10 2012

In recent years, the high Canadian dollar and the fall in United States housing prices has encouraged Canadians to buy US vacation properties

U.S. tax and filing obligations for Canadians

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • June 13 2012

Canadian individuals are well aware of the April 30 tax filing deadline for Canadian income tax returns

US non-profits funding advocacy in Canada

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • February 28 2012

There have been a number of recent public statements criticizing "foreign" funding of environmental advocacy by Canadian charities and non profit organizations

Change to Canada-US Tax Treaty affecting cross-border employees

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • December 19 2011

Article XV(2) of the Canada-US Tax Treaty (the “Tax Treaty”) provides for an exemption from taxation of remuneration derived by an employee resident in a country (referred to herein as “residence state”) in respect of temporary employment exercised in the other country (referred to herein as the “source state”

Gifts to U.S. Charities and the Availability of Charitable Tax Credits An Unusual Situation

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • September 30 2011

The Canada Revenue Agency recently released a technical interpretation with respect to an interesting and somewhat unusual fact scenario

Applications for exemption under the Canada-United States Income Tax Convention

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • August 31 2011

Charities and non-profit organizations in Canada and the U.S. Tax Convention (the “Treaty”) and whether it may be possible to obtain an exemption from taxes that would otherwise apply to such income

United States extends estate tax

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • May 1 2011

In the weeks and months leading up to December 2010, there was great uncertainty in the United States regarding the fate of the politically divisive 'estate tax.'

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