Yesterday, the CRA announced it will not require bare trusts to file a T3 Income Tax and Information Return (including Schedule 15 Beneficial Ownership Information of a Trust) for their 2024 taxation year, unless the CRA directly requests such…
Subsection 215(1) of the Income Tax Act (the “Act”) imposes on Canadian tenants the obligation to withhold and remit Part XIII tax on residential rent paid to non-resident landlords. The applicable tax rate is 25% of the gross rent paid,…
Vivian is a partner working out of the Vancouver office of Thorsteinssons LLP.
Vivian’s practice focuses on tax dispute resolution with the Canada Revenue Agency and Tax Court of Canada. Her practice also includes tax planning involving individuals, trusts and… more »
