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Major GSTHST changes affecting investment limited partnerships
  • Dentons
  • Canada
  • September 19 2017

On September 8, 2017, the Department of Finance Canada released proposed amendments to the Excise Tax Act (“ETA”) that could deem certain payments


Limited Partnership Distributions May be Subject to GSTHST
  • Torkin Manes LLP
  • Canada
  • September 15 2017

The Department of Finance (Canada) released draft legislation to the Excise Tax Act (Canada) to, essentially, make certain distributions to a general


Can a "Non-Party" Director of a Corporation be held Personally Liable for litigation costs?
  • Torkin Manes LLP
  • Canada
  • September 14 2017

Where a corporation is a party to litigation, Courts will very rarely award the costs of the action against the non-party directors, shareholders or


Finance Canada Seeks Comments on New Tax Proposals Regarding Investment Limited Partnership Rules
  • Blake Cassels & Graydon LLP
  • Canada
  • September 13 2017

On September 8, 2017, Canada’s Department of Finance released draft legislation to amend the Excise Tax Act (Canada) with regards to “Investment


Proposed Draft Legislation for Investment Limited Partnerships
  • Osler Hoskin & Harcourt LLP
  • Canada
  • September 12 2017

On September 8, 2017, the Department of Finance released draft legislation to amend the Excise Tax Act (Canada) (“ETA”), including amendments to (a


Proposed Tax Changes Impacting Professional Corporations
  • AUM Law
  • Canada
  • September 11 2017

We are reaching out to you as courtesy with respect to various changes to the Income Tax Act proposed by the federal government with respect to


Annual Returns Due Date Approaching for Ontario Health Service Providers
  • Miller Thomson LLP
  • Canada
  • September 6 2017

Under the Corporations Information Act (Ontario), corporations are required to file an Annual Return with the Ministry of Government and Consumer


CRA confirms s. 80(15) election is available in tiered-partnership structure
  • Thorsteinssons LLP
  • Canada
  • August 28 2017

Where a partnership's debt obligation is settled for less than the amount owing, the result can be an income inclusion at the partnership level under


Growing Concerns with Proposed Amendments Affecting Private Businesses and their Shareholders
  • Bennett Jones LLP
  • Canada
  • August 10 2017

On July 18, 2017, Minister of Finance Bill Morneau announced sweeping changes to the way private businesses and their shareholders are taxed. The


Owners of Private Corporations - Be Aware
  • McCarthy Tétrault LLP
  • Canada
  • July 24 2017

On July 18, 2017, the Department of Finance released its much-anticipated consultation paper, “Tax Planning Using Private Corporations”, announced in