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Tax advisory
Tax Changes in British Columbia and Prince Edward Island
On April 1, 2013, the following will take place: British Columbia will replace its 12% HST with a combination of the 5% GST and the province’s 7% PST; and Prince Edward Island will implement the HST at 14%, replacing the 5% GST and the province’s 10% PST.
Mar 28, 2013
Cross border and international Tax advisory Transfer pricing
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.
Mar 22, 2013
Tax advisory Transfer pricing
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.
Mar 13, 2013
Cross border and international Tax advisory Transfer pricing
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.
Feb 28, 2013
Cross border and international Tax advisory Transfer pricing
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.
Feb 28, 2013
Tax advisory
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).
Feb 22, 2013
Tax advisory
Pooled Registered Pension Plans
With final regulations recently coming into force, the framework for pooled registered pension plans (PRPPs) is now complete.
Jan 30, 2013
Tax advisory
Spousal Trusts as a Tax Planning Tool
Dec 20, 2012
Tax advisory
2012 Year-End Tax Planner: Looking Back to 2012 and Forward to 2013
It’s the most wonderful time of the year! That’s right, time to start your year-end tax planning so any strategies that need to be implemented before key dates in order to be effective can be successfully launched.
Nov 27, 2012
Cross border and international Tax advisory Transfer pricing
U.S. Citizens Living in Canada
Nov 20, 2012
Cross border and international Tax advisory Transfer pricing
Process Change - US Individual Taxpayer Identification Number (ITIN)
Nov 20, 2012
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