Canada’s Foreign Transaction Reporting Rules
Canada’s Foreign Transaction Reporting Rules—A Canadian Tax Lawyer Analysis Introduction…
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A Toronto Tax Lawyer Helps You Know the Difference: Management Fees and Personal Service Businesses under the Employer Health Tax Act and Income Tax Act
Introduction – Employee Remuneration or Commericial Partner? When the provincial…
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Neuman- rules on income splitting
Income Splitting - Toronto Tax Lawyer Commentary The common income…
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Important Income Tax Deadlines for Canadians: Tax Returns, Tax Payments, Objections, and Appeals — A Canadian Tax Lawyer’s Tax Guide
Introduction: Deadlines for Tax Returns, Tax Payments, Tax Objections, and…
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Dividend Gross-Up and a Dividend Tax Credit Mechanism
Dividend Gross-Up and Dividend Tax Credits – A Toronto Tax…
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Documents To Claim Abil
If CRA (the Canadian Income Tax Department) has challenged any…
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Capital Gains on Death
There is a deemed disposition of all capital assets on…
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Subsection 55(2): The New “Purpose” Test – A Canadian Tax Lawyer’s Analysis
Taxation of inter-corporate dividends has been expanded by amendments to…
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Back-to-Back (B2B) Loans – Withholding Tax Rates on Interest, Rents, and Royalties
Introduction – Non-Resident Withholding Tax For individuals or corporations that…
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Central Springs Limited – Limitations on CRA Collections Abilities
Central Springs Limited et al v. The Queen – Limitations…
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