The Canada Revenue Agency (CRA) recently announced a change in the treatment of U.S. limited liability limited partnerships and U.S. limited liability partnerships (the “Entity Types”) for Canadian tax purposes. For Canadian...more
Governor Ducey signed SB1350 on June 12, 2016, and it becomes effective January 1, 2017. The bill prohibits municipalities from restricting or regulating the ability of homeowners to use their property as vacation rentals...more