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Results: 1-10 of 1,669

No consolidated taxation of corporate groups in Canada

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • May 22 2013

Canada does not have a formal system of corporate group taxation like the United States and other jurisdictions. Although Canadian corporate groups

Tax Court of Canada issues a comprehensive ruling on privilege issues and the appropriate exercise of remedies to address deficient lists of documents

  • Dentons
  • -
  • Canada
  • -
  • May 21 2013

In a recent Tax Court of Canada ruling on a motion heard in Imperial Tobacco Canada Limited v. The Queen, 2013 TCC 144 the Court considered a motion

Leaked documents suggest some taxpayers should consider voluntary disclosures

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 16 2013

On April 3 2013 several media outlets, including the Canadian Broadcasting Corporation (CBC), revealed the existence of leaked financial documents

Issuing official tax receipts

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 16 2013

Canadian Registered Charities - Do you ever wonder what you can issue a tax receipt for, and in what amount? The CRA is aware of these questions and

Revision of the Québec mining tax regime

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • May 15 2013

Last May 6, the Québec ministère des Finances tabled information bulletin 2013-4 (the "Bulletin") exposing the amendments that will be

Québec announces new mining tax regime

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • May 15 2013

The government of the Province of Québec announced changes to its mining tax regime on May 6, 2013. This follows months of debate relating to

Federal Court of Appeal strikes out a pleading alleging that expenses are non-deductible in light of “egregious and repulsive” conduct by a taxpayer

  • Dentons
  • -
  • Canada
  • -
  • May 13 2013

In a ruling handed down May 6, 2013, the Federal Court of Appeal ordered that portions of a Crown pleading be struck out for suggesting that a

Employer's tax equalization policy for international employees continues past retirement

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • May 10 2013

In a recent decision, the Ontario Superior Court of Justice (Court) held that deferred compensation amounts paid to a retired executive employee were

Information-gathering and tax audits by a revenue authority could there be an ulterior purpose?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Canada
  • -
  • May 10 2013

The Canadian Federal Court of Appeal's (FCA) recent judgment in MNR v RBC Life Insurance Co, 2013 FCA 50 (decided on 21 February 2013) condemned the

Plan Nord Québec’s new mining royalty regime

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • May 9 2013

On May 6, 2013, the Québec government revealed its long-awaited mining royalty and tax regime in an official document titled “A New Mining Tax