Colleen Ma

Sociétaire | Calgary

403.298.2422

Portrait de Colleen Ma

Le report de loyer pendant la pandémie pourrait ne pas réduire la TPS/TVH à payer sur le loyer

La pandémie de la COVID-19 a créé, à la fois, des dilemmes et des opportunités uniques dans toutes les sphères de la société. Bien que de rares entreprises connaissent un succès pendant ce ralentissement économique, la plupart ont besoin d’aide...

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COVID-19: A relief resource for commercial tenants and landlords across Canada

Miller Thomson LLP recognises this is an unprecedented time and we continue to be committed to the well-being and sustainability of our clients. The government and various other institutions have implemented a number of measures aimed at providing economic relief...

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COVID-19: GST/HST remittance deferral measures

On March 27, 2020, Canada’s Department of Finance announced GST/HST remittance relief. Any payments or remittances, including installment payments, that become owing on or after March 27, 2020 and before June 30, 2020 can be deferred until June 30, 2020....

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Problèmes reliés aux taxes à la consommation pendant la COVID-19: Dernières mises à jour

Les entreprises de toutes tailles s’efforcent de s’adapter au monde en constante évolution dans lequel nous nous trouvons. Les propriétaires s’inquiètent des flux de trésorerie. Les opérations commerciales courantes migrent vers le web. De nouvelles sources de revenus sont à...

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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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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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A New Era of Private Corporation Tax Rules – Part III

Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft legislation were released on July 18, 2017, which included amendments to section 120.4 of the Income Tax...

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Priorité du créancier garanti sur la TPS ou la TVH non versée : la Cour suprême du Canada accorde à Callidus Capital Corporation l’autorisation d’interjeter appel

Le 22 mars 2018, la Cour suprême du Canada a accordé à Callidus Capital Corporation (le « créancier garanti ») l’autorisation d’interjeter appel de la décision de la Cour d’appel fédérale dont l’interprétation du paragraphe 222(3) de la Loi sur la taxe d’accise (Canada)...

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A Cautionary Tale Regarding the GST/HST New Housing Rebate

As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit (collectively referred to as a « Home« ) in exchange...

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Budget 2018 : Propositions en matière de taxes de vente et d’accise

Le Budget fédéral 2018 (« Budget 2018 ») contient un certain nombre de propositions et de modifications relatives aux droits d’accise et aux taxes de vente (TPS/TVH) qui concernent autant les inscrits que les fiscalistes. Chacune des propositions abordées ci-après porte sur des...

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A New Era of Private Corporation Tax Rules – Part II

The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much speculation. On July 18, 2017, draft legislation (the « July Proposals« ) was released, which proposed to amend many sections of the...

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A New Era of Private Corporation Tax Rules – Part I

As people start to get back to their normal routines after the holidays and catch up on news they may have missed between school holiday concerts, client or work events and family commitments, they may have noticed that the Department...

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Canadian Tax Ramifications in Connection with Exchanging Cryptocurrency for Cash

There are now over 1,300 cryptocurrencies available online, Bitcoin being the most popular, with new initial coin offerings, or “ICOs”, being announced on what seems like a daily basis. Bitcoin made headlines at the end of 2017 as the price...

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Fiscalité canadienne et échange d’une cryptomonnaie contre de l’argent comptant

On trouve actuellement plus de 1 300 cryptomonnaies en ligne, la plus connue étant le bitcoin, et les nouvelles annonces de premières émissions d’une cryptomonnaie (« PEC ») semblent être quotidiennes. Le bitcoin a fait les manchettes à la fin de 2017 lorsque le...

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Proposed Amendments to the Taxation of Private Corporations – Where Are We Now?

The July 18, 2017 proposals of the Minister of Finance generated a lot of discussion and debate last summer among tax practitioners, professionals, business owners and the general public. Over the course of the consultation period, the Department of Finance...

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