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Income Tax Act changes to taxation for restrictive covenants are now confirmed: beware as consequences could be taxing!

Canada - October 4 2013 Non-competition agreements and other forms of restrictive covenants are common features of employment contracts, as well as a wide variety of other…

Martin J. Thompson.

Budget 2016: Debt Parking Rules Expanded to Address Foreign Currency Denominated Debts

Canada - March 31 2016 In Budget 2016, the Government proposed new anti-avoidance rules to close a loophole that the Government believes permits taxpayers to "park" debt…

Peter Botz, Michael Friedman.

Corporate Directors Beware! Trap Lurks Beneath the Surface of Recent COVID-19 GST/HST/QST Remittance Relief

Canada - March 31 2020 Corporate directors may ultimately be held personally liable for taxes that are not remitted upon the expiry of the GST/HST/QST relief recently…

Peter Botz, Jamie M. Wilks.

Raising Capital in Mining? Practical Considerations for Private Placements

Canada - November 2 2020 Canada has historically been and continues to be a leading international hotspot for mining finance. With the resurgence of precious metals prices in…

Alex Bruvels, Paul Collins.

Tax Withholding Obligations of NonResident Employers: Further Exemption Details Released

Canada - January 28 2016 In its 2015 Budget, the Canadian federal government announced its intention to exempt "certified" non-resident employers from the obligation to…

Michael Friedman, Carl Irvine.