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…
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…
Dentons | Canada | 22 Nov 2023
On November 21, 2023, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, released the Canadian Federal Government’s…
Miller Thomson LLP | Canada | 22 Jun 2023
Gifts of private land are becoming increasingly important to the preservation of Canada's environmental heritage. The federal Ecological Gifts Program…