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Transactions to minimize the tax implications of the twenty-one-year rule for trusts

Fasken Martineau DuMoulin LLP
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Canada
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April 30 2013

For income tax purposes, trusts are generally deemed to dispose of their capital property every 21 years following their creation, resulting in the

Making sense of the penny's demise

Baker & McKenzie
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Canada
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March 29 2013

As part of the Economic Action Plan 2012, the government of Canada announced that it will phase out the penny (i.e., the one cent coin) from Canada's

Budget 2013 a new federal consumer code

McCarthy Tétrault LLP
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Canada
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March 22 2013

As part of its 2013 Budget tabled in Parliament yesterday, the federal government has indicated its intention to develop a "comprehensive financial

Mortgage investment corporations

Miller Thomson LLP
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Canada
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December 19 2012

A mortgage investment corporation (“MIC”) is a type of corporation that is entitled to special non-taxable status (as a conduit for flowing interest

Minister of Finance announces proposed changes to the foreign accrual property income rules applicable to Canadian banks

Fasken Martineau DuMoulin LLP
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Canada
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December 13 2012

On November 27, 2012, the Minister of Finance (Canada) released draft legislative proposals relating to the income tax rules that apply to Canadian banks with foreign affiliates

Pertinent Loan or Indebtedness Regime

Miller Thomson LLP
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Canada
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November 14 2012

As discussed above, PLOI is excepted from the adverse application of section 212.3

2012 so far: Bill C-45 and amendments to financial services legislation

Blake Cassels & Graydon LLP
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Canada
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November 13 2012

On October 18, 2012, the Honourable Jim Flaherty, Minister of Finance, introduced in Parliament the Jobs and Growth Act, 2012 (Bill C-45), the second omnibus legislation in 2012 implementing the provisions of the federal Budget tabled on March 29, 2012

CRA begins issuing Tax-Free Savings Account (TFSA) reassessments

Thorsteinssons LLP
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Canada
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November 1 2012

The Canada Revenue Agency (CRA) has begun issuing assessments to holders of Tax-Free Savings Accounts (TFSAs

Doing business in British Columbia 2012

Davis LLP
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Canada
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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

Doing business in Canada

Gowling Lafleur Henderson LLP
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Canada
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September 17 2012

Unlike the United States, Canada was not created by a unilateral declaration of independence from the colonial occupation of England

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Search results

Transactions to minimize the tax implications of the twenty-one-year rule for trusts

Making sense of the penny's demise

Budget 2013 a new federal consumer code

Mortgage investment corporations

Minister of Finance announces proposed changes to the foreign accrual property income rules applicable to Canadian banks

Pertinent Loan or Indebtedness Regime

2012 so far: Bill C-45 and amendments to financial services legislation

CRA begins issuing Tax-Free Savings Account (TFSA) reassessments

Doing business in British Columbia 2012

Doing business in Canada

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