Insights Header image
Insights Header image
Insights Header image
post

Budget 2021: Government Targets Hybrid Mismatch Arrangements

Apr 23, 2021

Budget 2021 proposes new legislation to target hybrid mismatch arrangements

post

Budget 2021: Proposed GST/HST Amendments

Apr 23, 2021

Budget 2021 proposes amendments to the GST/HST including the e-commerce regime and the new housing rebate.

post

Budget 2021: CRA to be Granted the Authority to Compel Oral Responses

Apr 23, 2021

Budget 2021 proposes to grant the Canada Revenue Agency the authority to demand oral responses in the course of an audit.

post

Budget 2021: “Registered Investment” Taxation Rules Relaxed

Apr 23, 2021

Budget 2021 announced legislative changes that will provide welcome relief to trusts and corporations that are “registered investments”.

post

Budget 2021: Extension of Wage & Rent Subsidies

Apr 23, 2021

Budget 2021 proposes the extension of both the Canada Emergency Wage Subsidy (“CEWS”) and the Canada Emergency Rent Subsidy (“CERS”).

post

Budget 2021: Expansion of Mandatory Disclosure Rules

Apr 23, 2021

Budget 2021 proposes to significantly expand the mandatory disclosure rules contained in the Income Tax Act.

post

CRA Simplifies Process for Deducting Work from Home Expenses

Dec 22, 2020

The CRA has announced two new permitted approaches for employers to claim deductions in respect of home office expenses incurred in 2020.

post

Finance Releases Draft Legislation to Enact Flow-Through Share Amendments

Dec 21, 2020

The Department of Finance has released draft legislative proposals extending deadlines to expend capital raised through certain flow-through share issuances.

post

Quebec Government Mandates Disclosure of Nominee Agreements

Dec 3, 2020

The Quebec Government has mandated disclosure of nominee agreements and disclosures must be filed beginning December 23, 2020.