Tax Ideas and Insights

most recent tax insights

INSIGHT ARTICLE

Canadian tax integration of private company income

These tables provide an illustration of how the Canadian income tax integration system works. Integration is approximate.

TAX ALERT

2020-2021 Provincial & territorial budgets commentary

A summary of key business and personal tax amendments proposed by the provincial and territorial budgets released this fiscal year.

INSIGHT ARTICLE

2020 – 2021 federal and provincial corporate income tax rates

Corporations residing in Canada are subject to corporate income tax on worldwide income. Review the 2020-2021 corporate income tax rates.

TAX ALERT

Restrictive covenant and the share sale veto right

The Canada Federal Court of Appeals decision in Pangaea raises new considerations on the definition of restrictive covenants.

TAX ALERT

FCA confirms that a space trip is taxable to company shareholders

Find out how shareholder benefits could arise and the potential income tax implications as a result of the In Laliberté vs Canada decision.

TAX ALERT

Tax updates in Canada in response to COVID-19

Our tax alert summarizes the latest tax measures by federal and certain provincial government authorities amid the coronavirus pandemic.