Corporate Tax

CRA information collection: New rules expected in 2025: Consequences could be significant

The end of the GST/HST break on “holiday essentials” and other recent Canadian sales tax...

Government of Canada reverses course: Deferral of the increase to capital gains inclusion rate to...

Part I of II – Prorogation and the proposed capital gains inclusion rate increase: Transactions...

Prorogation of Parliament leaves previously announced tax measures in a precarious position

GST/HST “holiday” tax break starts December 14th: What retailers, manufacturers, wholesalers,...

Asset Drop-Down transactions: What happens when a third-party sale falls through?

Harvard Properties Inc. v. The King: Vendor liable on a tax-structured sale to an unrelated...

Understanding bare trust reporting rules: Key updates for the 2025 taxation year

Government announces GST/HST break on certain holiday essentials

Foreign entity classification for Canadian income tax purposes: Canada Revenue Agency’s recent...
