Taxation

Taxation
Canada among low corporate tax jurisdictions as global average falls
New trend of rising rates has already begun, says international accounting network
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Thought Leaders
Substantive CCPCs: Is the tax deferral game over?
Allan Lanthier: Ottawa’s new substantive Canadian-controlled private corporation rules should end tax planning that seeks to manipulate non-CCPC status
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Practice
How contract agreements impact SR&ED claims
Canadian accountants filing SR&ED claims should be careful when their client companies use subcontractors, explains Richard Hoy of Catax Canada
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Profession
Sunday News Roundup 22.04.24: Come-from-away taxes, truck taxes, and more
Wrapping up the odds and ends from the past week in Canadian accounting news
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Practice
Transferring cryptocurrency to a bare trustee or holding cryptocurrency as a bare trustee
Tax lawyer and accountant David Rotfleisch on Canadian cryptocurrency tax planning through the use of bare trusts
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- VIEWS 160

Thought Leaders
The federal budget hits private corporations with foreign affiliates
Allan Lanthier: Why Canada’s federal budget included tax measures against CCPCs with CFAs earning foreign accrual property income
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Profession
Sunday News Roundup 22.04.10: Budget tough on tax avoidance, ISSB Montreal, SR&ED warning and more
Wrapping up the odds and ends from the past week in Canadian accounting news
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- VIEWS 160

Thought Leaders
The Des Groseillers decision: Charitable donations of stock options
Allan Lanthier: The resolution of a Quebec tax dispute is now in the hands of the Supreme Court, which has recently been taxpayer-friendly
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- VIEWS 160

Practice
A Canadian tax lawyer's guide on net worth assessments – Halls v The Queen, 2022 TCC 14
Canadian accountant and tax lawyer David Rotfleisch on a net worth assessment win for the CRA involving a taxpayer's record keeping
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- VIEWS 160

Profession
Sunday News Roundup 22.03.27: Liberal NDP tax deal, carbon tax, acting senior and more
Wrapping up the odds and ends in this week’s Canadian accounting news
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Thought Leaders
The economic case for the mining industry to support carbon taxation
Rather than opposing carbon taxes, the mining sector should become a global advocate for aggressive carbon targets
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Thought Leaders
The OECD corporate minimum tax: a disaster in the making
Allan Lanthier says it's time for accounting firms, bodies and industry groups to challenge the flaws in the OECD global corporate minimum tax plan
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- VIEWS 160