Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
Bill on Bankruptcy: Fee Agreement Puts Law Firm In Trustee's Sights
La décision récente rendue dans l’affaire 1164708 B.C. Ltd. v. British Columbia (l’« affaire 1164708 B.C. Ltd. ») traite de l’applicabilité de la taxe supplémentaire sur les transferts de biens (property transfer tax) (la «...more
The recent decision in 1164708 B.C. Ltd. v. British Columbia (1164708 B.C. Ltd.) addressed the applicability of the additional property transfer tax (ATT), commonly known as the “foreign buyer tax,” under British Columbia’s...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER CANADIAN (QUÉBEC) LAW - Unlike the other Canadian provinces and territories, which are all common law jurisdictions, Québec is a civil law jurisdiction. It is governed by the...more
Many Canadian businesses have closed the books on their 2020 fiscal year, having faced an unprecedented economic shock wrought by the pandemic. 2020 fiscal year results will undoubtedly be affected, in many cases to the...more
The NDP government in B.C. handed down its first full budget on February 20, 2018 and there were a number of initiatives that will affect the cost of acquisition and disposition of real property in B.C. Most of these...more
The City of Toronto has increased its municipal land transfer tax rates to match the recent changes to provincial land transfer taxes, effective March 1, 2017....more
On March 17, 2016, the Quebec government (Government) unveiled the 2016-2017 budget (Budget). The Government confirmed that it balanced the books for 2015–16 and anticipates maintaining a balanced budget for 2016–17. The...more
INCREASE IN PROPERTY TRANSFER TAX RATE FOR PROPERTY IN EXCESS OF C$2 MILLION - The Budget introduced a third property transfer rate of three per cent on the portion of fair market value of a property over C$2-million....more
A recent transfer pricing case from the Tax Court of Canada (McKesson Canada Corporation v The Queen) establishes a broad interpretation of the “regular” (non-recharacterization) transfer pricing rule in the Income Tax Act...more