CRA requires extensive documentation to support deductions claimed by taxpayers under section 113 in respect of distributions of foreign affiliate surplus.
The Canadian economy has had a year of robust recovery, but now that growth is slowing as economic headwinds set in.
Today’s workforce trends create distinct challenges for middle market businesses. The right strategy can turn challenges into advantages.
Today’s workforce trends create distinct challenges for middle market businesses. The right strategy can turn challenges into advantages.
Canada cannot solve its chronic shortage of workers through natural growth. It needs a policy of robust immigration.
Since “normal accounting practices” is not defined in the legislation, what should an entity do if its practices change?
Canadian-resident investors earning Canadian-sourced income through US LLCs should consider the withholding tax implications.
Why services provided by a foreign affiliate in connection with the purchase or sale of the Canadian parent’s real property inventory would be treated differently from movable property?
After a year of consecutive increases, inflation has finally begun to ease, hitting 7.6% on a year-over-year in July amid declining gasoline prices.
Modernizing business processes has never been more crucial for mission-driven organizations. Key indicators let nonprofits know it may be time to upgrade their technology.
The Supreme Court of Canada found that rescission, a type of equitable remedy, is not available to fix unexpected tax outcomes.
Canada’s economy shed 31,000 jobs in July while the unemployment rate remained at a historic low of 4.9%, confirming what the strong gross domestic product numbers have been showing: The economy ...
