Kathleen S.M. Hanly

Fasken

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Budget 2015 - Canada

Canada - April 22 2015 The Minister of Finance (Canada), the Honourable Joe Oliver, presented the Government of Canada's 2015 Federal Budget ("Budget 2015") on April 21…

Frédéric Barriault, François Barette, Jérôme Bernèche, Howard M. Carr, L. David Fox.

Wait until January 1, 2014 to lock in 1% interest rate on family loans

Canada - December 16 2013 The prescribed rate for family income-splitting loans is currently 2%. This rate will decrease from 2% to 1% on January 1, 2014 for the first…

Frédéric Barriault, Kevin H. Yip.

Lock in 1% interest rate on family loans by September 30

Canada - September 19 2013 The prescribed rate for family income-splitting loans has been 1%, the lowest possible rate, since April 2009. This rate will increase from 1% to…

Frédéric Barriault, Kevin H. Yip.

UK Prudential case: accountants’ tax advice not privileged

Canada - March 7 2013 The UK Supreme Court has held in the recent case of R (on the application of Prudential plc and another) v. Special Commissioner of Income Tax and…

Thomas Brook, Alan M. Schwartz.

Changes to thin capitalization rules

Canada - January 16 2013 The thin capitalization rules limit the ability of a Canadian corporation to deduct interest paid to a non-resident parent, a non-resident affiliate…

Kevin H. Yip.