Capital Gains Confusion: Navigating the Options for Reporting Employee Stock Option Benefits
Jan 21, 2025This bulletin discusses proposed tax changes that will increase certain source withholding obligations for stock option benefits.
Capital Gains Confusion: The Reporting Conundrum for Investment Funds
Jan 10, 2025Considerations when determining whether to complete T3 returns on the basis of the proposed capital gains tax changes that have yet to be enacted.
Federal Court of Appeal Upholds Arrears Interest on Non-Existent Tax Debts: Bank of Nova Scotia v Canada, 2024 FCA 192
Nov 27, 2024The Federal Court of Appeal upheld the charging of "arrears interest" on notional income tax liabilities that are completely offset by carry-backs.
Towards a Shared Understanding: Canada’s New Sustainable Investment Guidelines & Mandated Climate Disclosures
Nov 4, 2024Canada’s New Sustainable Investment Guidelines (Taxonomy) & Mandated Climate Disclosures
The United States Challenges Canada’s Digital Services Tax
Sep 18, 2024On August 30, 2024, the United States challenged Canada’s Digital Services Tax under CUSMA. The dispute implicates billions of dollars in Canada-US trade.
Federal Court Orders CRA to “Reconsider” an Assessment: Milgram Foundation v Canada (Attorney-General), 2024 FC 1405
Sep 11, 2024Comment on Federal Court decision in Milgram Foundation—a remarkable victory by a taxpayer against the Canada Revenue Agency.
What Canadian Businesses Need to Know About the New Tariffs on Chinese Steel, Aluminum and Electric Vehicles (or: Why Your Next EV May Come with a Side of Surtax)
Aug 28, 2024On August 26, 2024, the Government of Canada announced trade measures targeting Chinese imports such as electric vehicles and steel & aluminum.
No “One-Stop Shopping” to Resolve Tax Disputes: SCC Decisions in Dow Chemical and Iris Technologies
Jul 30, 2024The Supreme Court of Canada rejects a bid to expand the jurisdiction of the Tax Court of Canada, holding that any reform will have to come from Parliament.
Court Upholds Shareholder-Employee Loan to Acquire a Residence
Jun 19, 2024Discussion of a recent Court decision that a loan to an owner-manager to refinance his home was not a "shareholder benefit".
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