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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

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

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

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

Toronto Financial Services Alliance calls for changes to canadian law to facilitate islamic finance

Borden Ladner Gervais LLP
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Canada
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February 2 2012

The Toronto Financial Services Alliance (TFSA), a public private partnership of federal, provincial and municipal governments and leading financial institutions and entities, has made submissions to the federal and provincial governments as part of the annual pre-budget consultation process

U.S. FATCA creates potential compliance issues for Canadian financial institutions

Stikeman Elliott LLP
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Canada, USA
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August 2 2011

Our insurance group colleague Stuart Carruthers recently authored an article regarding the potential compliance issues emanating from certain provisions of the U.S. Hiring Incentives to Restore Employment Act known as the Foreign Account Tax Compliance Act

Department of Finance responds to HST concerns of financial services industry

Borden Ladner Gervais LLP
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Canada
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January 31 2011

On January 28, 2011, the Department of Finance released its initial response to industry calls for clarification and modification of proposed draft legislation and regulations in respect of the harmonized sales tax ("HST") by financial institutions

Search results

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

Budget 2013 a new federal consumer code

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

Doing business in Canada

Toronto Financial Services Alliance calls for changes to canadian law to facilitate islamic finance

U.S. FATCA creates potential compliance issues for Canadian financial institutions

Department of Finance responds to HST concerns of financial services industry

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