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Tax Liability Income Taxes Canada

Blake, Cassels & Graydon LLP

Taxe sur les reventes précipitées en Colombie-Britannique : Ce que les propriétaires immobiliers devraient savoir

Lors de la plus récente session parlementaire (et la dernière avant les prochaines élections provinciales), le gouvernement de la Colombie-Britannique a démontré qu’il était toujours résolu à mettre en œuvre son plan intitulé...more

Blake, Cassels & Graydon LLP

B.C.’s Home “Flipping Tax”: What Property Owners Need to Know

The recently concluded legislative session (and the last before the upcoming provincial election) saw continued efforts from the B.C. government to deliver on its “Homes for People” plan, which lays out various government...more

Blake, Cassels & Graydon LLP

Budget fédéral 2024 : Présentation de certaines mesures fiscales

Le 16 avril 2024 (le « jour du Budget »), le gouvernement du Canada a présenté son budget fédéral de 2024 (le « Budget 2024 »). Bien que le principal élément du Budget 2024 soit une proposition visant à faire passer le taux...more

Blake, Cassels & Graydon LLP

2024 Federal Budget: Selected Tax Measures

On April 16, 2024 (Budget Day), the Government of Canada released its 2024 federal budget (Budget 2024). While the biggest headline item in Budget 2024 is a proposal to increase the capital gains inclusion rate from one-half...more

Blake, Cassels & Graydon LLP

Fiscalité internationale : Décisions de la Cour suprême du Canada

La Cour suprême du Canada (la « CSC ») a récemment rendu d’importantes décisions dans deux différends qui portaient sur des questions de fiscalité internationale. Dans l’affaire Canada c. Alta Energy Luxembourg S.A.R.L., 2021...more

Blake, Cassels & Graydon LLP

International Tax Issues at the Supreme Court of Canada

The Supreme Court of Canada (SCC) recently released two important decisions relating to international tax issues. The SCC provided meaningful guidance on the interpretation of one of Canada’s bilateral tax treaties and the...more

Bennett Jones LLP

Income Tax Update from the Supreme Court of Canada: The GAAR Does Not Apply to Treaty Shopping

Bennett Jones LLP on

The Duke of Westminster Principle Still Lives On for Tax Planning - On November 26, 2021, the Supreme Court of Canada released its decision and reasons in Her Majesty the Queen and Alta Energy Luxembourg S.A.R.L., 2021 SCC...more

Davies Ward Phillips & Vineberg LLP

Taxpayers Must Pay Interest on Non-Existent Tax Debts

In The Bank of Nova Scotia v The Queen, the Tax Court of Canada (TCC) considered how to calculate arrears interest on an audit adjustment that is offset by a loss carryback. ...more

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