Refine your search
1,218 results found
Dentons | Canada | 22 Nov 2023
Down but not out: rectification granted by the Ontario Superior Court to correct trust deeds
Rectification is an equitable remedy that allows a court to correct errors in a written document, such as a contract or legal instrument, when the…
Lavery Lawyers | Canada | 21 Nov 2023
Règles de divulgation obligatoire en matière d’ententes de fin d’emploi : prise deux!
Le 2 novembre dernier, en réaction à une certaine polémique, l’Agence du revenu du Canada (l’« ARC ») a cherché à clarifier l’application des…
Lavery Lawyers | Canada | 21 Nov 2023
Clarifications regarding the application of mandatory disclosure rules to severance agreements
On November 2, 2023, in response to certain controversy, the Canada Revenue Agency (“CRA”) sought to clarify the application of the new disclosure…
Dentons | Canada | 17 Nov 2023
Bill C-32: The expanded powers of the Canada Revenue Agency
In response to the Fall Economic Statement of 2022, the federal government has taken steps to reinforce the Canada Revenue Agency’s ability to…
Miller Thomson LLP | Canada | 13 Nov 2023
Breaking News: Charities do not need to file T3 returns for internal trusts
The Federal Department of Finance introduced new trust reporting rules that generally apply to trusts having a taxation year ending after December 31…
Miller Thomson LLP | Canada | 13 Oct 2023
Reportable uncertain tax treatment rules
The mandatory disclosure rules contained in Bill C-47 are now in effect. While there has been a great deal of discussion regarding the reportable and…
Miller Thomson LLP | Canada | 3 Oct 2023
The new trust reporting rules’ potential impact on internal charitable trusts, endowments, and donor advised funds
Bill C-32 added new trust reporting requirements to the Income Tax Act (the “ITA” or the “Act”) which will come into force for trusts having a…
Dentons | Canada | 29 Sep 2023
The Canada Revenue Agency’s expanded audit powers: What taxpayers need to know Part II: Demands for information
Prior to December 15, 2022, Paragraph 231.1(1)(a) of the Income Tax Act (Act) permitted the CRA to request documents or records of a taxpayer that…
Dentons | Canada | 19 Sep 2023
What do you mean my contractor is really an employee?
Many companies use the services of independent contractors to fill operational gaps within their business. However, employers should carefully…
Dentons | Canada | 18 Sep 2023
Taxpayer loses appeal rights due to Canada Revenue Agency’s misguidance
This summer, the Tax Court of Canada (the Tax Court) dismissed a taxpayer’s appeal in a decision that highlights the importance of strictly complying…
