McCarthy Tétrault LLP | Canada | 15 Mar 2024
On February 22, 2024, the British Columbia (“BC”) Finance Minister Katrine Conroy tabled the 2024 provincial budget, which includes various…
Miller Thomson LLP | Canada | 14 Mar 2024
Employers are required to determine the province or territory of employment of their employees to make appropriate source deductions. In recent years…
McCarthy Tétrault LLP | Canada | 5 Mar 2024
Le présent document ne contient que des renseignements généraux et n’est pas destiné à fournir des cons…
Thorsteinssons LLP | Canada | 28 Feb 2024
Tax and industry professionals have been waiting for the Federal Court of Appeal (the “FCA”) to issue its decision in Glencore Canada Corporation v R…
Miller Thomson LLP | Canada | 26 Feb 2024
In November 2023, the Ontario Superior Court of Justice (Divisional Court) released the Caruso v. The Law Society of Ontario, 2023 ONSC 6744…
Miller Thomson LLP | Canada | 12 Feb 2024
Non-residents earning rental income in Canada are generally subject to Part XIII tax, which imposes a 25% withholding tax on every amount that a…
Thorsteinssons LLP | Canada | 12 Feb 2024
In Gestion M.-A. Roy Inc. c Canada (2024 FCA 16), the Federal Court of Appeal agreed with the Tax Court that the corporate holders of two life…
Bennett Jones LLP | Canada | 5 Feb 2024
In 3792391 Canada Inc. v The King, 2023 TCC 37, the Tax Court found a tenant taxpayer to be liable for failure to withhold taxes on rental payments…