The Canadian Department of Finance introduced draft legislation in the 2023 Canadian Federal Budget (Budget 2023) to create employee ownership trusts (EOTs) to facilitate the transfer of a business to the employees of the...more
There is a growing international movement to increase employee ownership of businesses. Some jurisdictions such as the United Kingdom and the United States have developed tax rules and incentives to facilitate business...more
Roughly one year after U.S. tax reform, the Department of Finance has introduced amendments to Canada's income tax laws aimed at encouraging investment in Canada. The proposed changes included in the Fall Economic Statement...more
12/5/2018
/ Canada ,
Charitable Donations ,
Corporate Taxes ,
Foreign Investment ,
Incentives ,
Income Taxes ,
Investment Tax Credits ,
Mineral Exploration ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Incentives