These amendments broaden the scope of requests that can be made under section 231.1. Courts have generally taken a liberal view of what CRA is permitted to request of a taxpayer during a tax audit.

The new eight per cent tax bracket was announced as part of Budget 2025, which applies to income up to $60,000, down from the ...

CANMORE, AB, June 3, 2025 – The Building Industry and Land Development (BILD) Alberta Association is asking the Government of Alberta to review Canmore’s vacancy tax bylaw, citing concerns about the ...

The last comprehensive review of Canada's tax system was in 1967, with the Royal Commission on Taxation chaired by Kenneth Carter. Since then, every major party has promised to tackle this complex ...

Introduction: What is a Retirement Compensation Arrangement? Retirement planning is a cornerstone of long-term financial security, especially for high-income earners and corporate executives whose ...

FOLLOWING a sharp drop in Tesla’s share price, outlets reported that the world’s richest person, Elon Musk, had “lost” US$34 billion (£25 billion) in a single day. That figure exceeds the annual GDP ...

Corporate Law Gary Marshall is partner, emerging and high growth companies, at Osler, Hoskin & Harcourt LLP in Toronto.

Reasons to incorporate in Canada Many of the reasons for Canadian founders to use a Canadian entity are tax-related. Specifically, Canadian companies that qualify as a "Canadian-controlled private ...