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HTMLElectronic Services - VAT
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
November 25, 2014, previously published on October 21, 2014
Electronic services are services delivered in an essentially automated way, with no real human intervention. Typically they involve downloading text or sound/vision files.

 

HTMLDonor Benefits - VAT
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
November 25, 2014, previously published on October 21, 2014
It is not unusual for charities, particularly those in the heritage, education, and culture sectors, to attract donations by means of minor benefits in return for specific suggested donations. They are usually called 'committed giving schemes', or perhaps 'friends' schemes'.

 

HTMLCharities and VAT 'abuse'
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
November 25, 2014, previously published on October 21, 2014
There is a common misunderstanding in the charity world that tax avoidance, and its ugly sister - tax abuse, cannot be regarded as applying to charities except where charities are 'hijacked' to line the pockets of wealthy ostensible donors. But that is simply not the case. A charity which seeks to...

 

HTMLStates Approve Numerous Tax-Related Measures in the Midterm Elections 2014
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
November 22, 2014, previously published on November 13, 2014
Several states approved tax-related measures in this midterm election. These include a constitutional ban on income tax, an income tax cap, and a millionaire tax.

 

HTMLWhose Mistake? Ontario Sup. Ct. Rectifies Trust Deed
Timothy Fitzsimmons; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 8, 2014
Most tax rectification cases address situations in which a professional advisor has made a mistake in the planning and execution of a transaction with the result that an unintended tax consequence follows (i.e., payment of a capital dividend at a time when the company did not have a sufficient...

 

HTMLA Clarifying Development - “Canadian Content” Tax Credit Regulations Amended
Bob Tarantino; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 8, 2014
The October 4, 2014 Canada Gazette (being vol. 148, no. 40), contained something of note for Canadian film and TV lawyers: amendments to the Income Tax Act regulations which govern the “Canadian content” tax credits for audio-visual productions.

 

HTMLTax Court: Mini Storage Not a “Small Business”
Jesse Brodlieb; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 20, 2014
The small business deduction (“SBD”) is a tax-preference provided to certain privately-held Canadian corporations, and only in respect of certain types of income. More specifically, the SBD provides for a reduction of the rate of federal income tax on the first $500,000 of active...

 

HTMLBritish Columbia’s Liquefied Natural Gas Income Tax Act: Certainty for Industry ... at a Cost
Marie-Claire Dy, Ron Stuber; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 27, 2014
British Columbia (BC) is developing a liquefied natural gas (LNG) industry. A key step in furthering the progress of LNG projects is the introduction of an LNG tax regime.

 

HTML1057513 Ontario Inc.: The Clear Meaning of Subsection 129(1)
Jesse Brodlieb; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 6, 2014
At the heart of tax integration in Canada is the refundable tax and dividend refund mechanism in subsection 129(1) of the Income Tax Act (the “Act”).

 

HTMLForeign Charities and the Changing Landscape of CRA Charity Audits
Alessandro Bozzelli; Dentons Canada LLP;
Legal Alert/Article
November 21, 2014, previously published on October 22, 2014
There has been a flurry of recent scrutiny and activity in the areas of foreign and domestic charities - few foreign charities remain on the list of qualified donees since the changes to the definition of “qualified donee” in the Income Tax Act, and the CRA’s Charities Directorate...

 


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