The new eight per cent tax bracket was announced as part of Budget 2025, which applies to income up to $60,000, down from the ...

CANMORE, AB, June 3, 2025 – The Building Industry and Land Development (BILD) Alberta Association is asking the Government of Alberta to review Canmore’s vacancy tax bylaw, citing concerns about the ...

These amendments broaden the scope of requests that can be made under section 231.1. Courts have generally taken a liberal ...

François Brouard, DBA, FCPA, FCA is professor of taxation at the Sprott School of Business, Carleton University. Bertrand Lemieux, MBA, M.Fisc, MSc, CPA (auditor), CPA (US) is a doctoral candidate in ...

One of the most strategically valuable (yet less publicly discussed) motivations of philanthropy is tax management, ...

A Retirement Compensation Arrangement is defined under subsection 248 (1) of the Income Tax Act as a plan or arrangement under which an employer or former employer makes contributions to a custodian ...

Gary Marshall is partner, emerging and high growth companies, at Osler, Hoskin & Harcourt LLP in Toronto. The choice of ...

The most commonly cited reasons why Canadian founders should incorporate U.S. companies include the following.

If you are interested in learning more about section 231.2, you can refer to our previous article on this topic: Tax Lawyer Analysis: CRA's Broad Powers to Compel Third Party Information Under Section ...