News & Analysis as of September 8, 2025

Corporate Taxes

+ Follow

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Z.A.S v. T.S., Support Payments and the Treatment of Corporate Income

Cozen O'Connor on 5/8/2025

In Z.A.S. v. T.S., 2024 BCSC 2205, the British Columbia Supreme Court (BCSC) provided a detailed analysis of the factors and financial intricacies involved in calculating income for purposes of spousal and child support...more

Canada's Federal Election 2025 — A Tale of Two Tax Policies

Mintz - Tax Viewpoints on 4/17/2025

With the Canadian federal election just under two weeks away, the two major parties leading the current polls, the Liberals (led by Mark Carney) and the Conservatives (led by Pierre Poilievre), have yet to formally release...more

Budget 2025-2026 du Québec : Points saillants en matière de fiscalité

Blake, Cassels & Graydon LLP on 4/1/2025

Le 25 mars 2025, le ministre des Finances du Québec, Eric Girard, a déposé le budget 2025-2026 du Québec (le « budget 2025-2026 »). Intitulé Pour un Québec fort, ce budget est axé sur des investissements ayant pour but...more

Select Tax Highlights of the 2025-2026 Quebec Budget

Blake, Cassels & Graydon LLP on 4/1/2025

On March 25, 2025, Quebec’s Minister of Finance, Eric Girard, tabled Quebec’s 2025-2026 Budget. This year’s budget, titled For a Strong Québec, is focused on investments to help Quebecers build a strong economy and contains...more

Turning Losses Into Gains: Private Equity Tax Strategies With Distressed Businesses

Bennett Jones LLP on 4/1/2025

Private equity (PE) firms play a critical role in revitalizing struggling businesses by providing, among other things, financial support and operational expertise. PE transactions are often driven by a combination of...more

Propositions législatives du 4 août 2023 : Présentation de certaines mesures fiscales

Blake, Cassels & Graydon LLP on 8/29/2023

Le 4 août 2023, le ministère des Finances (le « ministère ») a publié de multiples propositions législatives et notes explicatives connexes (les « propositions du 4 août »). Ces propositions du 4 août comprennent des...more

2023 August 4 Draft Legislation: Selected Tax Measures

Blake, Cassels & Graydon LLP on 8/14/2023

On August 4, 2023, the Department of Finance (Finance) released a significant package of draft legislative proposals and related explanatory notes (August 4 Proposals). The August 4 Proposals include updated legislative...more

Important Tax Changes Coming into Effect in Canada

Miller Canfield on 2/15/2023

The new year has brought with it some important tax changes for businesses and residential property owners in Canada....more

Budget fédéral 2021 – Présentation de certaines mesures fiscales

Blake, Cassels & Graydon LLP on 4/28/2021

Plus de deux ans après le dernier budget fédéral, la ministre des Finances du Canada a présenté le budget fédéral de 2021 (le « Budget 2021 »), le 19 avril 2021 (le « jour de dépôt du budget »). Certains commentateurs ont...more

2021 Federal Budget – Selected Tax Measures

Blake, Cassels & Graydon LLP on 4/23/2021

More than two years after the last federal budget, Canada’s Finance Minister presented the 2021 budget (Budget 2021) on April 19, 2021 (Budget Day). Some commentators speculated that Budget 2021 might include increases in the...more

Spanish Supreme Court opens the door to refunds of withholding taxes borne by non-EU pension funds

Hogan Lovells on 2/15/2021

The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to obtain the refund of the withholding tax...more

International Tax Treaty: Canada

Freeman Law on 11/6/2020

Quick Summary. In 1867, the United Kingdom passed a Parliamentary act establishing what is now known as Canada. Today, Canada, the largest country in the Western Hemisphere, is a federation of ten provinces and three...more

Are You Liable For Another Person’s Unpaid Federal or Provincial Taxes?

Bennett Jones LLP on 4/21/2020

What if you or your business organizations cannot pay your federal or provincial taxes? Canadian federal and provincial taxing statutes impose vicarious or secondary liability on others for certain unpaid Canadian taxes....more

Pre-Budget Analysis of Government Finances

Bennett Jones LLP on 2/20/2019

Governments are currently busy, or will be soon, preparing annual budgets that will be tabled in the months to come. The fiscal health and prospects of the provinces and federal government vary significantly. Whatever...more

The 2018 Federal Fall Economic Statement—Canada's Response to U.S. Tax Reform

Bennett Jones LLP on 12/5/2018

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

Your Daily Dose of Financial News

Robins Kaplan LLP on 8/30/2018

A mix of corporate tax cuts and a strong economy helped propel US corporate profits to a 16.1% year-over-year gain, the best figure in 6 years...more

Rectification in a Tax Context: The Intention Standard Prevails

Blake, Cassels & Graydon LLP on 11/3/2015

A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada (Attorney General) (Baytex), the Court of Queen’s Bench of Alberta (Court)...more

2015 Federal Budget – Selected Tax Measures

Blake, Cassels & Graydon LLP on 4/23/2015

On April 21, 2015, the Minister of Finance presented Canada’s long-awaited 2015 Federal Budget (the 2015 Budget). The 2015 Budget includes a number of taxpayer-friendly measures, including limited relief from Canadian source...more

18 Results

View per page

Page: of 1

Income Taxes › Canada › Corporate Taxes

"My best business intelligence, in one easy email…"