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Transfrontalière et internationale Services de conseils fiscaux Prix de transfert
2013 Federal Budget Commentary: “Jobs, Growth and Long-Term Prosperity” - March 21, 2013
The Honourable Jim Flaherty, Minister of Finance, today tabled Canada’s Economic Action Plan 2013, a budget focused on balancing the budget during this Parliament. This budget introduces skills training initiatives, a federal infrastructure plan and new investments to support manufacturing and innovation in Canada.
22 mars 2013
Services de conseils fiscaux Prix de transfert
Transfer Pricing: the T106 Form and Related Penalties
The T106 Summary and corresponding Slips (collectively, the T106 Form) represent the annual information return used to report non-arm’s length transactions between reporting persons or partnerships and non-residents, in accordance with section 233.1 of the Income Tax Act.
13 mars 2013
Transfrontalière et internationale Services de conseils fiscaux Prix de transfert
U.S. Tax Treatment of Certain Canadian Tax-Deferred Accounts
While many U.S. citizens living in Canada have recently become aware of the requirement to file annual U.S. individual income tax returns, they may not be aware of the specific filing requirements in regard to certain registered investment plans held in Canada.
28 févr. 2013
Transfrontalière et internationale Services de conseils fiscaux Prix de transfert
U.S. Tax Changes Resulting from Fiscal Cliff Legislation
On January 1, 2013, the long-anticipated American Taxpayer Relief Act of 2012, commonly known as the Fiscal Cliff Legislation (FCL), was passed into law. The FCL addressed looming reversions to old tax rules that could have affected up to 98% of American taxpayers.
28 févr. 2013
Services de conseils fiscaux
Interest Deductibility
At some point in the lives of most individuals and business enterprises, loan interest becomes a significant annual expenditure. Not surprisingly, its deductibility in computing income has been the subject of many disputes between taxpayers and the Canada Revenue Agency (CRA).
22 févr. 2013
Services de conseils fiscaux
Pooled Registered Pension Plans
With final regulations recently coming into force, the framework for pooled registered pension plans (PRPPs) is now complete.
30 janv. 2013
Technical Bulletin - January 2013
This technical bulletin covers the various accounting and assurance developments from November 2012 to December 2012. Collins Barrow regularly publishes Technical Bulletins for the general interest of its clients and friends to highlight the continually changing accounting and assurance standards, and the interpretations thereof, in Canada.
18 janv. 2013
Using partnerships in your farming business
15 janv. 2013
Corporate owned buildings on land owned by shareholders
10 janv. 2013
Marchés publics
Variety of capital options in Canadian public markets
Attaining and sustaining growth within the US oil and gas industry requires considerable capital. While attracting investor support within the United States may be the preferable choice, pursuing such capital within the Canadian public markets may also merit consideration.
31 déc. 2012
Services de conseils fiscaux
Spousal Trusts as a Tax Planning Tool
20 déc. 2012
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