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Income Tax
Borden Ladner Gervais LLP
On April 7, 2020, the Internal Revenue Service (IRS) and U.S. Treasury Department released the final regulations and additional proposed regulations under the Tax Cuts and Jobs Act.
Littler - Canada
On May 15, 2020, the Canadian federal government announced several actions relating to the Canada Emergency Wage Subsidy (CEWS) program.
Bennett Jones LLP
The application portal for the CEWS opened on Monday, April 27, 2020 and benefit payments began to be made on May 7, 2020.
Gowling WLG
On April 11, 2020, the Federal Government enacted legislation for its new Canada Emergency Wage Subsidy ("CEWS").
Moodys Gartner Tax Law LLP
The prescribe rate of interest is a tool the Income Tax Act uses as a yardstick for what constitutes "proper" cost of financing. Examples of some of the situations the prescribed rate...
Torys LLP
In MacDonald v. Canada (MacDonald), the majority of the Supreme Court of Canada (SCC) held that a derivative contract entered into by the taxpayer constituted a "hedge" of the taxpayer's...
McCarthy Tétrault LLP
On March 10, 2020, as part of the annual Budget, Québec's Minister of Finance announced several tax measures for individuals and businesses.
McCarthy Tétrault LLP
In challenging financial times, corporations need to evaluate all tools available to restructure their debt obligations to reduce financing costs.
McCarthy Tétrault LLP
Reader Alert: On May 15, 2020, the Government of Canada announced that the CEWS will be extended by an additional 12 weeks to August 29, 2020, and that regulatory changes have been made
Rotfleisch & Samulovitch P.C.
Under the Income Tax Act, the Canada Revenue Agency ("CRA") is permitted to inspect and reassess a taxpayer's personal and or corporate tax returns for any reason.
Rotfleisch & Samulovitch P.C.
Valero is a manufacturer, distributor, and marketer of transportation fuels. In its business, the company paid fees for international shipping services provided by non-resident carriers.
Rotfleisch & Samulovitch P.C.
The federal government has implemented a number of relief programs aimed at businesses to limit the damage caused by the COVID-19 pandemic.
Rotfleisch & Samulovitch P.C.
Canada's federal Income Tax Act contains anti-avoidance provisions that are designed to protect the collection of taxes by the Minister of National Revenue. Two of these provisions are: subsection 160(1) and 227.1(1).
MLT Aikins LLP
The opportunities for taxpayers to put their estates in a better economic position during a financial crisis are few and far between.
Moodys Gartner Tax Law LLP
Our firm has long believed that accountants and lawyers should work together in the delivery of tax services. Both professions bring different skill sets and perspectives to the table when crafting client solutions.
McMillan LLP
The Canada Emergency Wage Subsidy program (the "CEWS") provides qualifying employers with the opportunity to claim a base subsidy of up to 75% of eligible remuneration paid to eligible employees.
Minden Gross LLP
Upon death, an individual is—subject to certain exemptions—deemed to have disposed of his/her assets at fair market value.
Dickinson Wright PLLC
On April 24, 2020, The Canadian Federal Government provided some details about the new Canada Emergency Commercial Rent Assistance program (CECRA) for small businesses and commercial landlords.
Rotfleisch & Samulovitch P.C.
Under Canada's Tax Act, the Canada Revenue Agency ("CRA") may grant relief from penalties or interest where circumstances beyond the taxpayer's control prevented him or her from meeting their tax obligations.
Clark Wilson LLP
We have previously written about how the COVID-19 pandemic has had a significant impact on global trade and the world's economies, and the potential significance of these market changes for trustees who...
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