On January 27, 2014, the Minister of Finance (Canada) announced that the 2014 federal budget will be tabled in the House of Commons on February 11, 2014. For more information, please visit: http://www.fin.gc.ca/n14/14-013-eng.asp
Marie-Eve Heming is a partner and practices in the firm’s Toronto office.
Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »
On January 24, 2014, the Government of Canada released legislative proposals relating to the Excise Tax Act (Canada) that would provide an exemption from the GST/HST for hospital parking paid by patients and visitors. Comments on the legislative proposals may…
Marie-Eve Heming is a partner and practices in the firm’s Toronto office.
Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »
The Government of Canada wants to remind businesses that the CRA taxpayer relief provisions are available to those that have been unable to meet their tax obligations because of the recent power outages in Quebec, Ontario and Atlantic Canada. Taxpayer…
Marie-Eve Heming is a partner and practices in the firm’s Toronto office.
Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »
The CRA released on its website the federal and provincial/territorial tax rates applicable to individuals for 2014.
Marie-Eve Heming is a partner and practices in the firm’s Toronto office.
Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »
On January 9, 2014, the Government of Canada released for public comment draft legislative proposals and explanatory notes that would require the reporting of international electronic funds transfers of $10,000 or more to the Canada Revenue Agency. Comments on the…
Marie-Eve Heming is a partner and practices in the firm’s Toronto office.
Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »
On December 17, 2013, the amending protocol to the Barbados – Canada Income and Capital Tax Treaty (1980) entered into force. The protocol was signed on November 8, 2011. The protocol is generally effective from January 1, 2014, except for…
Marie-Eve Heming is a partner and practices in the firm’s Toronto office.
Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »
The automobile expense deduction limits and prescribed rates for the automobile operating expense benefit will remain unchanged for 2014. More details can be found at the Department of Finance Canada.
Prepared by:
Kim Ho
Kim Ho received a B.A.(Honours) in economics from Queen’s University and a LL.B from the University of Victoria.
While at the University of Victoria, he was awarded the 2008 Stikeman Elliot/Carswell National Tax Award, the British Columbia Superior Court Judges… more »
McKesson Canada Corp v. The Queen, 2013 TCC 404 is the latest decision from the Tax Court of Canada on transfer pricing. The taxpayer was unsuccessful in its appeal. You can read the 100-page reasons for judgment here.
Prepared by:
Kim Ho
Kim Ho received a B.A.(Honours) in economics from Queen’s University and a LL.B from the University of Victoria.
While at the University of Victoria, he was awarded the 2008 Stikeman Elliot/Carswell National Tax Award, the British Columbia Superior Court Judges… more »
In 2013-0473771E5, the CRA confirmed its view that members of a non-profit corporation without share capital are considered shareholders for the purposes of subsection 15(1) of the Income Tax Act.
Prepared by:
Kim Ho
Kim Ho received a B.A.(Honours) in economics from Queen’s University and a LL.B from the University of Victoria.
While at the University of Victoria, he was awarded the 2008 Stikeman Elliot/Carswell National Tax Award, the British Columbia Superior Court Judges… more »
The Government of British Columbia released a new PST Bulletin on Partnerships.
Prepared by:
Kim Ho
Kim Ho received a B.A.(Honours) in economics from Queen’s University and a LL.B from the University of Victoria.
While at the University of Victoria, he was awarded the 2008 Stikeman Elliot/Carswell National Tax Award, the British Columbia Superior Court Judges… more »
