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Searching Content indexed under Capital Gains Tax by Stikeman Elliott LLP ordered by Published Date Descending.
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The Stikeman Elliott Federal Budget Commentary 2019
New annual cap of $200,000 on options granted by large, mature companies that will be eligible for the 50% tax deduction
Canada
29 Mar 2019
2
Alta Energy Luxembourg - La Cour Canadienne De L'impôt Réaffirme Le Droit Du Contribuable À Se Prévaloir Des Avantages De La Convention
La Cour canadienne de l'impôt a décidé dans la décision Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen qu'une société résidente du Luxembourg peut se prévaloir des avantages...
Canada
27 Nov 2018
3
Alta Energy Luxembourg - Tax Court (Again) Affirms Taxpayer's Right To Access Treaty Benefits
The Tax Court of Canada has decided in Alta Energy Luxembourg S.A.R.L. v. Her Majesty the Queen that a Luxembourg resident corporation may avail itself of the benefits of the Canada-Luxembourg Income Tax Convention...
Luxembourg
3 Oct 2018
4
The Stikeman Elliott Federal Budget Commentary 2018
On July 18, 2017, the government indicated that there were three aspects of the taxation of private corporations that, while legal, were unfair to the undefined "middle class".
Canada
1 Mar 2018
5
The 2017 Federal Budget: Three Things Every Executive Needs To Know
On March 22, 2017, the Trudeau Government unveiled its second budget, continuing the Liberal Party theme of job creation and helping the middle class.
Canada
27 Mar 2017
6
Tax Considerations For Foreign Investors – Financing Acquisitions In Canada
Cross-border investments often provide opportunities to shift tax deductions and income between jurisdictions in order to maximize global tax efficiency.
Canada
20 Jun 2016
7
Acquiring Canadian Businesses: Tax Considerations For Foreign Investors
In acquiring or investing in a Canadian business, finding a tax-efficient transaction structure and working through the tax consequences of potential financing arrangements are critical steps.
Canada
18 Apr 2016
8
No Changes To Taxation Of Stock Options
On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class.
Canada
6 Apr 2016
9
The Liberal Budget: No Changes To The Taxation Of Stock Options
On March 22, 2016, the Liberal Government delivered its first budget which focuses on the growth of the middle class.
Canada
1 Apr 2016
10
Country-By-Country Reporting For Parent Entities Of Large U.S.-Based Multinational Groups Proposed By The IRS
On December 21, 2015, the Internal Revenue Service (IRS) and the U.S. Treasury Department released proposed regulations (REG-109822-15) on country-by-country reporting.
Canada
13 Jan 2016
11
Ontario Issues Comfort Letter To Address Effects Of Provincial Surtax On Mutual Fund Trusts
Ontario’s Ministry of Finance addressed the unintended effects of the new provincial surtax which has caused a mismatch of a mutual fund trust’s capital gains refund and the Ontario surtax payable on capital gains.
Canada
6 Jan 2015
12
Federal Budget Offers Some Indirect Taxation And Customs Relief For Businesses
The 2013 federal budget, tabled on March 21, 2013, includes various measures relating to indirect taxation and customs that may provide relief to businesses.
Canada
15 Apr 2013
13
Supreme Court Of Canada Renders Decision On Trust Residency
This case involved a reorganization of the capital of a private Canadian operating corporation, the shares of which were indirectly held by Canadian individuals through two Canadian holding corporations.
Canada
25 May 2012
14
Trust Validity and Residency: Antle and Garron (St. Michael Trust Corp)
On October 21st, 2010 and November 17th, the Federal Court of Appeal released its decisions, respectively, in "Paul Antle v. Her Majesty the Queen" (2010 FCA 280) and "St. Michael Trust Corp. v. Her Majesty the Queen" (2010 FCA 309) (often referred to as the "Garron" case).
Canada
8 Dec 2010
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