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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

Are damages awarded to a terminated employee taxable?

  • Davis LLP
  • -
  • Canada
  • -
  • January 29 2014

As an employer, it is sometimes difficult to determine which awarded damages are taxable after an employee is terminated. In general, damages awarded

Top technical bill issues for owner-managers

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • December 2 2013

The Department of Finance released a prolific amount of proposed legislation in the last quarter of 2012 and the first quarter of 2013. More

Doing business in Alberta 2013

  • Davis LLP
  • -
  • Canada
  • -
  • November 30 2013

Except where otherwise noted, this paper is current as of November 2013 and provides preliminary information on Canadian and Alberta legal matters to

The restrictive covenant taxation scheme: killing a fly with a sledgehammer

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 28 2013

The Federal Court of Appeal's decisions in Canada v. Fortino and Manrell v. Canada held that payments for a non-competition agreement were not

NFP Q&A: Tuition assistance now tax free

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • November 14 2013

Some educational institutions and other organizations provide tuition assistance to family members of their employees. Historically, Canada Revenue