Tax Alert Archives September 2014

On September 11, 2014, the Minister of Finance announced the introduction of the Small Business Job Credit. The credit, worth $0.39 per $100 of insurable earnings paid, will be available to employers that pay $15,000 or…

On September 16, 2014, the OECD released its first recommendations as part of the Base Erosion and Profit Shifting Project (“BEPS”), covering the following topics:

1. Addressing the tax challenges of the digital economy;
2. Ensuring the coherence of corporate income

…

On August 29^th, the Department of Finance released draft legislative amendments to the Income Tax Act (Canada) and the Income Tax Regulations (Canada) for consultation. The proposals implement measures announced as part of the Economic Action…