Règlement de différends fiscaux

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Nouveaux plafonds concernant les déductions pour options d’achat d’actions des employés

Introduction La tradition de longue date, qui consiste à utiliser les options d’achat d’actions des employés pour récompenser et retenir des employés au Canada, pourrait être modifiée en raison des limites proposées par le gouvernement fédéral au traitement fiscal préférentiel...

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Interjurisdictional Road Carriers – Registration Under the Greenhouse Gas Pollution Pricing Act

On April 1, 2019, the Greenhouse Gas Pollution Pricing Act (the “Act”) came into force in Manitoba, New Brunswick, Ontario and Saskatchewan, and it will come into force on July 1, 2019 for each of Nunavut and the Yukon (the...

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Analyse du budget fédéral de 2019 par Miller Thomson

Available in English: 2019 Miller Thomson Federal Budget Review Dans le budget fédéral déposé aujourd’hui (le « budget de 2019 »), le gouvernement fédéral (le « gouvernement ») a réitéré sa volonté d’investir dans la classe moyenne du Canada (et d’appuyer les personnes qui aspirent...

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A New Era of Private Corporation Tax Rules – Part V

It has been just over a year since the federal Department of Finance (“Finance”) released revised draft amendments to the tax on split income (“TOSI”) rules in section 120.4 of the Income Tax Act (Canada) (the “Act”) that “simplified” the...

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Callidus Capital Corporation v Her Majesty the Queen SCC Appeal Granted

In a rare move, the Supreme Court of Canada has allowed the Callidus Capital Corporation appeal from the bench. This appeal involved the priority between secured creditors and the Canada Revenue Agency under the Excise Tax Act once a tax...

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Highlights of the USMCA

On September 30, 2018, the United States, Mexico and Canada reached a new trade agreement, the United States–Mexico-Canada Agreement (“USMCA”). This agreement maintains a free-trade zone between the three countries and could be signed prior to December 1, 2018. The...

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Excise Tax Act Amendments Released July 2018

On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...

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A New Era of Private Corporation Tax Rules – Part IV

On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...

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John Grant shares insights on his career as a tax litigator with CBA National

CBA National, Summer 2018

Tax litigators in private practice often assume the government is all-knowing and all-powerful, with “a massive amount of resources and manpower to throw at litigation,” says John Grant, a former Department of Justice (DOJ) litigator. But that’s simply not true....

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Canada-U.S. Trade War? Canada Retaliates with New Tariffs on U.S. Goods

On June 29, 2018, the Canadian Government announced that it would implement countermeasures in response to what it called “unjustified tariffs on Canadian steel and aluminum products.” These countermeasures are in direct response to the United States imposing tariffs on...

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Avocat de premier plan en droit fiscal

Nous sommes fiers d’annoncer que David Chodikoff, associé de notre cabinet, a été reconnu en tant « qu’avocat de premier plan » dans le domaine du litige fiscal par la publication International Tax Review dans le répertoire Tax Controversy Leaders: Guide to the World’s Leading Tax Controversy Advisers.

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Analyse du budget fédéral

Consulter la dernière édition de l’infolettre.

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