Bulletin fiscal

Stylo numérique sur un graphique projeté sur un écran

12 mai 2022

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( Disponible en anglais seulement )

Post-COVID emigration: Don’t forget the tax!

Carolyn S. Inglis

As COVID-19 travel restrictions are lifted, individuals who are usually resident in another country but sheltered in place in Canada during the pandemic may decide to return to their countries of residence. Those individuals who are planning to leave Canada...

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( Disponible en anglais seulement )

Recent changes to pertinent loan or indebtedness (PLOI) elections

Victoria Rodrigues

On March 25, 2022, the Canada Revenue Agency (the « CRA« ) issued a notice to tax professionals outlining certain changes to « pertinent loan or indebtedness » (« PLOI« ) elections, including PLOI elections made in respect of cross-border shareholder loans under subsection 15(2.11) of...

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