Miller Thomson LLP | Canada | 14 Mar 2024
Employers are required to determine the province or territory of employment of their employees to make appropriate source deductions. In recent years…
Torkin Manes LLP | Canada | 7 Mar 2024
As we reported at the end of last year, on December 19, 2023, the Canada Revenue Agency (“CRA”) published the long-awaited new Guidance…
Miller Thomson LLP | Canada | 5 Mar 2024
In a previous article, we wrote about the key highlights of the Canada Revenue Agency’s Guidance CG-032 Registered charities making grants to…
Dentons | Canada | 15 Feb 2024
On January 23, 2024, the CRA issued a new Form T2200 Declaration of Conditions of Employment for Working at Home for the 2023 taxation year…
Mintz | Canada | 31 Jan 2024
It is undoubtedly true that the employment relationship has changed because of the pandemic. The era of hybrid and remote workers is likely here to…
Emond Harnden | Canada | 17 Jan 2024
The employee physically reports for work at an establishment of the employer for any amount of time (i.e., no minimum attendance requirement), or A…
Lexology PRO | Asia-Pacific | 16 Jan 2024
A look at what is on the horizon for employers in Q1 2024 including key deadlines and upcoming legislative changes.
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Gowling WLG | Canada | 15 Jan 2024
With the Canada Revenue Agency (CRA) deploying massive resources to crack down on perceived tax avoidance, it’s now more important than ever to stay…
Miller Thomson LLP | Canada | 26 Dec 2023
Guidance Document CG-032 (“Registered charities making grants to non-qualified donees”) first appeared in draft form a little over a year ago, on…
Miller Thomson LLP | Canada | 15 Dec 2023
Today’s world is unquestionably moving online. This reality has changed the way Canada’s not-for-profits and charities operate. The Canada Revenue…