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Internationale Services de conseils fiscaux Prix de transfert
Financing a U.S. Subsidiary: Debt vs. Equity
Canadian corporations seeking to expand their operations often look southward to grow their business. By expanding into the United States, Canadian corporations can potentially gain access to a much larger market than is available in Canada. For a variety of valid reasons, Canadian corporations often choose a U.S. corporation as a vehicle for expansion into the U.S. But once this structural decision is made, the question becomes, how to finance the U.S. operations?
31 mai 2013
Internationale Services de conseils fiscaux Prix de transfert
Our American Customers: the Watchdogs of the U.S. Tax System
With today’s technology, it is becoming increasingly easy to sell products to individuals and companies all around the world. Many Canadian companies have developed great business relationships with U.S. customers, selling a wide variety of goods.
31 mai 2013
Services de conseils fiscaux
Voluntary Disclosures
There has been much discussion in recent months of tax avoidance and evasion. The March 2013 Federal Budget proposes to introduce the Stop International Tax Evasion Program, which would reward individuals (up to 15% of federal tax collected) who provide tips on significant international tax non-compliance leading to collection of outstanding federal taxes in excess of $100,000.
Kathy Byvelds 15 mai 2013
Services de conseils fiscaux
2013 Ontario Budget Commentary - May 2, 2013
Finance Minister Charles Sousa delivered Ontario’s 2013 Budget, his first as Finance Minister, on May 2, 2013. The Budget is projecting a deficit of $9.8 billion for 2012-13, $5 billion lower than projected a year ago, and increasing to $11.7 billion for 2013-14. The 2010 Budget put forward a plan to cut the deficit in half within five years and to eliminate it in eight years.
2 mai 2013
Tech Central: Privacy for Text Messaging
In late March, the Supreme Court of Canada released a decision that is proving to be a welcome reinforcement of the reasonable expectation of privacy for Canadians in their use of text messaging service
18 avr. 2013
Is it Really a Gift? The Ontario Court of Appeal’s Decision In McNamee v. McNamee
In McNamee v. McNamee (2011 ONCA 533), the Ontario Court of Appeal considered whether common shares received pursuant to an estate freeze qualified as a gift and were thus exempt from a spouse’s net family property.
18 avr. 2013
Social Media and New Business Opportunities
As the legal industry becomes increasingly competitive, legal service providers must expand outside their comfort zones and take a more aggressive – and smarter – approach to marketing. While traditional media relations, websites, advertisements and brochures have become standard components of a firm’s marketing plan, many legal professionals are slow to incorporate one of the most dynamic and cost-effective tools available to them – social media.
18 avr. 2013
Why Are You Growing?
Mergers are tactics that should support a law firm’s strategy. But some firms fall into the trap of using mergers as a substitute for strategy. Before you grow your firm, make sure you know what you hope to achieve.
18 avr. 2013
Business Development and the Comfortable Chair
You've worked long and hard to earn your comfortable chair. It is probably so well made that you can sit in it for the entire day. Clients probably like it. Maybe your staff does too.
18 avr. 2013
2013 Manitoba Provincial Budget
On Tuesday, April 16, 2013, the Manitoba Minister of Finance, Stan Struthers, presented the province’s 2013 Budget. The following is a summary of the Sales Tax highlights from the 2013 Manitoba Budget.
18 avr. 2013
Services de conseils fiscaux
Discretionary Shares: Are they under attack?
Discretionary shares are a popular income-splitting tool for professional corporations and owner-managed corporations. They have gained popularity since the Neuman decision from the Supreme Court of Canada in 1998 (Melville Neuman v. Her Majesty the Queen). Not surprisingly, the Canada Revenue Agency (CRA) is still looking for ways to attack the use of discretionary shares.
15 avr. 2013
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