Budget 2023: An Expanded General Anti-Avoidance Rule is on the Horizon
Mar 31, 2023The Income Tax Act (Canada) contains a General Anti-Avoidance Rule that disallows tax benefits arising from certain tax-motivated transactions
Budget 2023: Alternative Minimum Tax
Mar 31, 2023Budget 2023 proposes the first major changes to the Alternative Minimum Tax (the “AMT”) since its introduction in 1986
Budget 2023: Proposed GST/HST Amendments Affect the Scope of Financial Services
Mar 31, 2023Budget 2023 proposes to amend the Excise Tax Act (the “ETA”) to expressly subject supplies of “payment card network” services to Goods and Services Tax/Harmonized Sales Tax (“GST/HST”).
Budget 2023: Employee Ownership Trust Measures Unveiled
Mar 31, 2023Consistent with the Federal Government’s (the “Government”) prior statements in Budget 2022, Budget 2023 proposes amendments to the Income Tax Act (Canada)
Canada’s Budget 2023: Compromise and Competition – Climate, Carbon and CCfDs
Mar 29, 2023An update on Canada’s Budget 2023 and the future of carbon contracts for differences (CCfDs) in Canada.
Real Estate Fund Capital Raising, Structuring a Real Estate Development Deal, Registration Requirements and Tax Considerations
Join us for a breakfast session discussing key issues for funds, asset managers, developers and exempt market dealers in the real estate industry.
CRA Issues Guidance on Critical Mineral Exploration Tax Credit and Certification Requirements
Oct 19, 2022Canada Revenue Agency Issues Guidance on 30% Critical Mineral Exploration Tax Credit and Certification Requirements
Can they really do that? Understanding the limits of governmental permitting and compliance powers
While every company strives to achieve constructive relations with regulators, sometimes this is not enough. In such cases, understanding the rules that apply to regulators and the limits of their powers can be essential to levelling the playing field.
Budget 2022: Significant Changes to the Administration of Charities are on the Horizon
Apr 12, 2022Significant Changes to the Administration of Charities
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