Yesterday, the Department of Finance released draft legislative amendments to the Income Tax Act (Canada) and the Income Tax Regulations relating to the taxation of Canadian banks with foreign affiliates. The new proposals contain modifications to those released for consultation…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
The Canada Revenue Agency (CRA) announced today transitional rules in respect of the specified foreign property reporting form (T1135), a new version of which was released in June of 2013. The new T1135 asks for considerable more detail than its…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
In Canada v. ACI Properties Ltd., 2014 FCA 45, the Federal Court of Appeal clarified the application of section 174 of the Income Tax Act (Canada), which allows the Minister to ask the Court for a binding determination of a…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
A reminder that RRSP contributions must be made by March 3, 2014 to be deducted against 2013 income. As the normal deadline of March 1st falls on a Saturday, the time limit was extended until the following Monday. More information…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
British Columbia’s Minister of Finance, the Honourable Michael de Jong, presented the B.C. government’s 2014 Budget today in the provincial legislature. Among other tax measures, the Budget announced the government’s intention to levy a new income tax on liquefaction at…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
In a recent decision, Justice Boyle of the TCC awarded a staggering $410,000 cost award to a group of taxpayers who were successful at trial. Boyle J. stated that the importance and complexity of the issues under review (including whether…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
The federal government tabled its 2014-2015 Budget in Parliament today. The budget contains a number of proposals designed to “close tax loopholes and improve the fairness and integrity of the tax system.” A full copy of the budget materials can…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
The Canada Revenue Agency has announced the launch of the Self-Assessment Learning Tool (SALT) and the First-Time Claimant Advisory Service (FTCAS) in order to assist potential claimants understand the Scientific Research and Experimental Development (SR&ED) program. SALT is an online…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »
On February 5, 2014, the Canadian government announced that Canada and the United States have signed an intergovernmental agreement under the Canada-U.S. Tax Convention respecting the scope and application of the Foreign Account Tax Compliance Act (FACTA). Amongst other things,…
Alexander is a partner practicing in the firm’s Vancouver office.
Alexander’s practice covers several areas of taxation, including estate planning, pre-sale and divestiture structuring, owner-manager remuneration, taxpayer representation, and tax litigation. Alexander routinely advises on and implements reorganizations for individuals,… more »