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Results: 1-10 of 53

BCCA finds limited partners not purchasers of property sold to limited partnership

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • February 27 2013

When a limited partner sells property to the limited partnership, is the limited partner itself a purchaser of that property, or is the only

Denial of Canadian R&D tax credits not a CCPC based on de facto control

  • Norton Rose Canada LLP
  • -
  • Canada
  • -
  • February 22 2013

Under subsection 127(10.1) of the Income Tax Act (the Act), a Canadian-controlled private corporation (CCPC) may benefit from an additional 15

CRA comments on US company holding inventory in Canada

  • Thorsteinssons LLP
  • -
  • Canada, USA
  • -
  • January 7 2013

In 2012-0438691E5, the Canada Revenue Agency (CRA) considered a US corporation (US Co) that shipped inventory to an unaffiliated customer's warehouse in

CRA considers US LLC and Canadian branch tax

  • Thorsteinssons LLP
  • -
  • Canada, USA
  • -
  • January 7 2013

The CRA does not consider a US limited liability company (LLC) itself to be a resident of the US for purposes of benefits under the Canada-US tax treaty

CRA comments on late eligible dividend designations

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • January 7 2013

The Canadian tax system generally seeks to eliminate double tax in respect of dividends to Canadian individuals out of corporate income that was subject

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Finance confirms shareholders’ resolutions not relevant for functional currency election

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • December 10 2012

In 2012-0453071I7, Finance confirmed that a corporation could maintain its shareholders’ resolutions in a currency other than its elected functional currency without affecting the validity of the functional currency election

Fall Economic Update

  • Dentons
  • -
  • Canada
  • -
  • November 13 2012

The Honourable Jim Flaherty, Canada’s Minister of Finance, delivered the annual Fall Economic Update, or more formally; the Update of Economic and Fiscal Projections, to a business luncheon in Fredericton, New Brunswick on November 13, 2012

Share the wealth and the costs

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • October 16 2012

Manufacturers are increasingly expanding their manufacturing facilities or distribution operations into other countries

Doing business in British Columbia 2012

  • Davis LLP
  • -
  • Canada
  • -
  • October 12 2012

Except where otherwise noted, this paper is current as of September, 2011 and provides preliminary information on Canadian and British Columbia legal matters to assist you in establishing a business in British Columbia and provides general guidance only

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