One of the most strategically valuable (yet less publicly discussed) motivations of philanthropy is tax management, ...

Neglecting reform means letting inequalities deepen and delaying updates to a system designed for a different economic, ...

A Retirement Compensation Arrangement is defined under subsection 248 (1) of the Income Tax Act as a plan or arrangement under which an employer or former employer makes contributions to a custodian ...

Gary Marshall is partner, emerging and high growth companies, at Osler, Hoskin & Harcourt LLP in Toronto. The choice of ...

The most commonly cited reasons why Canadian founders should incorporate U.S. companies include the following.

If you are interested in learning more about section 231.2, you can refer to our previous article on this topic: Tax Lawyer Analysis: CRA's Broad Powers to Compel Third Party Information Under Section ...

That said, after nearly a decade and counting with the same valuation date, a decision from the Assessment Review Board ("ARB") is sparking debate about how many valuation dates there are in Ontario's ...