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Results: 1-10 of 73

How to calculate the distance when claiming moving expenses

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • November 21 2014

The recent decision of Hauser v. R. 2014 TCC 328 is an illustration of the principles to be applied when determining whether moving expenses are

CRA on cross border secondment

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • November 20 2014

In 2013-0508651E5, the CRA considered a situation where Canco hired USco to provide services and equipment in Canada. The CRA opined that even if the

Employment income not substantively connected to a reserve is taxable

  • Bennett Jones LLP
  • -
  • Canada
  • -
  • November 18 2014

In Baldwin et al v the Queen, 2014 TCC 284, the Tax Court of Canada had an opportunity to consider section 87 of the Indian Act and when employment

Minister of Finance announces introduction of Small Business Job Credit

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • September 18 2014

On September 11, 2014, the Minister of Finance announced the introduction of the Small Business Job Credit. The credit, worth $0.39 per $100 of

Hot off the press

  • Borden Ladner Gervais LLP
  • -
  • Canada, USA
  • -
  • September 5 2014

Beginning June 30, 2014, Canada and the U.S. implemented a new joint initiative to share information with each other about when individuals cross a

CRA considers employee association dues deductible as trade union dues

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • June 19 2014

In 2013-0513751E5, the CRA responded that they considered that annual dues paid to an employee association could likely be deductible under

The CRA provides guidelines on the taxation of Indian employment income and opines on the taxation of certain Indian investments

  • Thorsteinssons LLP
  • -
  • Canada, India
  • -
  • May 1 2014

In 2014-0518771E5 the Canada Revenue Agency summarized its views regarding when employment income earned by Indians (as such individuals are defined

Avoid a border dispute: know the tax implications of cross-border employment and assignments

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • March 31 2014

In the increasingly "borderless" world in which business operates, it's common for Canadian businesses to engage individuals from other countries to

Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 23

  • Lavery de Billy LLP
  • -
  • Canada
  • -
  • March 27 2014

First, the 2014 Federal Budget Plan (the “Budget”) ends the possibilities for splitting the income of trusts and partnerships in respect of business

An eye on collective bargaining and the taxpayer, part 3: an update

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • February 5 2014

When we last reviewed fiscal pressures on governments to look for sources of cost-containment and restraint, the pressures were many. In looking for