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Results: 1-10 of 723

CRA confirms that Reg. 105 withholding does not apply to secondment arrangement
  • Thorsteinssons LLP
  • Canada
  • May 20 2016

In 2014-0542411R3 (recently released), a Canadian subsidiary in a foreign-controlled group (Canco) entered into a secondment arrangement with a


Applications for leave to appeal dismissed - 19 May 2016
  • Gowling WLG
  • Canada
  • May 19 2016

Police observed the applicant driving a convoluted route in tandem with a truck to an apartment building and parked in front. The applicant used a


Applications for leave to appeal dismissed - 5 May 2016
  • Gowling WLG
  • Canada
  • May 5 2016

In the context of ongoing Nortel CCAA proceedings and parallel proceedings under Chapter 11 of the United States Bankruptcy Code, the applicant


New Rules Provide Relief From Canadian Withholding on Salary Paid to Cross-Border Employees
  • Dickinson Wright PLLC
  • Canada
  • May 2 2016

Proposed amendments to the Income Tax Act (Canada) (the "ITA") will provide relief from Canadian payroll withholdings for many non-resident employers


Regulation 102 withholding: the new exemption
  • Gowling WLG
  • Canada
  • April 26 2016

Non-resident employers often send employees to Canada to provide services to Canadian clients, to assist a Canadian affiliate, or to attend


Applications for leave to appeal dismissed - 21 April 2016
  • Gowling WLG
  • Canada
  • April 21 2016

The Alberta Utilities Commission held a Utilities Asset Disposition proceeding and addressed risk for stranded assets; assets no longer used to


Retenues en vertu de l'article 102 du réglement : la nouvelle dispense
  • Gowling WLG
  • Canada
  • April 18 2016

Les employeurs non-résidents envoient souvent des employés au Canada pour fournir des services à des clients canadiens, pour aider une société


Applications for leave to appeal dismissed - 7 April 2016
  • Gowling WLG
  • Canada
  • April 7 2016

The applicant was charged with 21 counts in connection with allegations of bodily injury to and physical abuse of his minor children. The alleged


Canada’s Federal Budget 2016: Labour market issues
  • Gowling WLG
  • Canada
  • April 1 2016

Canadian Finance Minister Bill Morneau tabled the new Liberal Government's first Budget on March 22, 2016. Entitled "Growing the Middle Class" the


New Québec Tax Certificate Requirement for Québec Construction Contractors and Employee Placement Agencies
  • McMillan LLP
  • Canada
  • March 31 2016

In recent years the Québec government has expended considerable effort to fight tax evasion, particularly within the employee