Blogue : Exploiter une entreprise au Canada pour les non-résidents

Représentation abstraite de gens d’affaires marchant dans la rue

Les blogues de Miller Thomson abordent des points de droit canadien sous un angle plus informel. Découvrez les diverses perspectives de nos avocats.

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Regulation 105 and Waivers

30 août 2013

This posting was authored by Graham Purse, an Associate in the Regina office of Miller Thomson LLP. General Every person paying to a non-resident person a fee, commission, or other amount in respect of services rendered in Canada must withhold 15%...

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2013 Corporate Tax Rates for Non-Residents Carrying on Business in Canada

8 juillet 2013

This posting was authored by Crystal Taylor, a Partner in the Saskatoon office of Miller Thomson LLP Foreign companies that want to carry on business in Canada generally do so through a Canadian branch or a Canadian subsidiary.  This BLOG...

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No Consolidated Taxation of Corporate Groups in Canada

22 mai 2013

No Consolidated Taxation of Corporate Groups in CanadaThis posting was authored by Crystal Taylora Partner in the Saskatoon Office ofMiller Thomson LLP Canada does not have a formal system of corporate group taxation like the United States and other jurisdictions....

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New Budget Rules for Non-Residents Carrying on Business in Canada

18 avril 2013

This posting was authored by Crystal Taylor, a Partner in the Saskatoon Office of Miller Thomson LLP On March 21, 2013, the Minister of Finance, Jim Flaherty, tabled the 2013 Federal Budget (the “Budget”) entitled Jobs, Growth and Long-Term Prosperity...

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Important Considerations in Corporate Immigration to Leap the LMO Hurdle

28 mars 2013

This posting was authored by Haidah Amirzadeh and Kit McGuinness, Miller Thomson LLP. With a hot provincial economy, young work force, and comparatively low corporate and personal tax rates, Saskatchewan has become a very popular province for foreign investment. While foreign...

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Withdrawal of General Preferential Tariff (GPT) Treatment for Certain Countries

12 février 2013

This posting was authored by Katherine Xilinas, Miller Thomson LLP. In the early 1970s, the United Nations Conference on Trade and Development recommended that developed nations grant non-reciprocal duty reductions in respect of importations of goods originating in developing countries in...

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Canadian Thin Capitalization Regime

11 janvier 2013

This posting was authored by Lyne M. Gaulin and John M. Campbell Miller Thomson LLP Existing Canadian Thin Cap Regime The existing Canadian thin cap regime protects the Canadian tax base from excessive interest deductions by limiting the amount of...

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Cross-Border Consequences of Secondment

23 novembre 2012

Cross-Border Consequences of Secondment This posting was authored by Cheryl Teron and Stephen Rukavina Miller Thomson LLP. Secondment often involves one company (the “Lending Employer”) lending its employees to another related company in another country (the “Receiving Employer”) for the...

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Carrying on Business in Canada

30 octobre 2012

This posting was authored by Crystal Taylor, a Partner in the Saskatoon office of Miller Thomson LLP. As a general rule, a non-resident is prima facie liable to pay Canadian income tax on business income earned in Canada if the non-resident...

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What you Need to Know to Incorporate a Canadian Subsidiary Corporation

4 septembre 2012

General One option for a foreign entity seeking to do business in Canada is to create a Canadian Subsidiary Corporation. An advantage of a subsidiary over a branch structure is that a subsidiary allows the foreign entity to portray a...

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Avis de non-responsabilité

Les renseignements affichés sur ce blogue contiennent des points de droit variés fournis uniquement à des fins informatives et non commerciales. Ces renseignements ne constituent pas un avis juridique de la part de l’auteur. Nous mettons en garde les lecteurs de ne pas prendre de décision particulière sans avoir préalablement obtenu l’avis juridique d’un professionnel qualifié. Toute personne qui décide de prendre une décision en s’appuyant sur ces renseignements le fait à ses propres risques.