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Selected Tax Measures in the Federal Budget 2017 - Canada

Canada, OECD - March 22 2017 The Minister of Finance (Canada), the Honourable Bill Morneau, presented the Government of Canada's 2017 Federal Budget ("Budget 2017") on March 22…

Alain Ranger, Brittany Sud, Clarke Barnes, Frédéric Barriault, Hardeep Gill, Kevin H. Yip, M. Elena Hoffstein, Paul Cabana, Paul V. Casuccio, Ronald Nobrega.

Canadian Federal Budget 2016 - Selected Tax Measures

Canada, OECD - March 23 2016 The Minister of Finance (Canada), the Honourable Bill Morneau, presented the Government of Canada's 2016 Federal Budget ("Budget 2016") on March 22…

Clarke Barnes, Corum Van Esch, Frank S. Schober, Mitchell L. Thaw, Paul V. Casuccio.

Tax Residency of Trusts in Canada: Application of the Central Management and Control Test Post-Garron

Canada - February 18 2016 Canadian and provincial income taxes are assessed on worldwide income on the basis of a taxpayer's residence. Subsection 104(2) of the Income Tax Act…

Alan M. Schwartz.