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Results: 1-10 of 44

Manitoba introduces retail sales tax on insurance contracts

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • October 23 2012

The province of Manitoba recently enacted legislation imposing a 7 retail sales tax on premiums payable on taxable insurance contracts, effective as of July 15, 2012

Supreme Court of Canada grants leave in tax case involving contingent liabilities

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • July 4 2012

In a rare oral hearing, the Supreme Court of Canada granted leave in the case of Daishowa-Marubeni International Ltd. v. The Queen

Ontario adopts new wealth tax

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • June 25 2012

On June 20, 2012, Ontario’s legislature passed a bill that introduces a 2 tax increase on the taxable income of individuals in excess of $500,000

Recent developments in Canadian international taxation

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • June 18 2012

The Canadian federal Department of Finance released the federal budget on March 29, 2012

Changes to thin capitalization rules: concern for US finance and non-finance companies with Canadian subsidiaries

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • June 14 2012

An often overlooked change proposed in the Canadian federal budget of March, 2012, may have a significant impact on how Canadian subsidiaries of foreign corporations are financed

Canada Revenue Agency will no longer automatically back date a voluntary GSTHST registration

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • February 15 2012

Registration for the GSTHST is mandatory when a person becomes liable to charge and collect the GSTHST as a supplier of goods or services

M&A in Canada: a 2011 mid-year review

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • October 6 2011

Canada now has one of the lowest corporate tax rates for active business in the G8: the federal 16.5 corporate income tax rate, effective January 11, 2010, will decrease to 15 by January 1, 2012

Clean energy tax incentives current and proposed

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • September 29 2011

Over the last several years, each Federal Budget has proposed a number of tax incentives to encourage clean energy generation and conservation, including gradually expanding the assets that are eligible for an accelerated capital cost allowance and allowing certain intangible project start-up expenses to be treated as “Canadian Renewable and Conservation Expenses” (as defined in the Income Tax Act (Canada) (the “Tax Act”

Alberta Court of Appeal upholds decision that extended warranties are not insurance for tax purposes

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • July 28 2011

On July 21, 2011, the Court of Appeal of Alberta released its decision in Brick Protection Corporation v Alberta (Provincial Treasurer), 2011 ABCA 214 (“Brick Protection”

Department of Finance announces changes to the tax treatment of stapled securities

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • July 22 2011

On July 20, 2011 the Department of Finance (“Finance”) announced proposed changes to the Income Tax Act which would effectively deny tax benefits associated with “stapled securities”