Tax Alerts

Cross-border debt financing - an overview of Canadian tax implications

Our authors highlight tax rules that businesses often overlook during cross-border debt financing via shareholder loans.

Annulment or rectification - what can taxpayers do to address an error

A recent case signals how opting to annul versus rectify an error may affect the outcome, cost and timeliness of the tax dispute process.

How OECD Pillar One could change international tax processes for MNCs

The OECD’s proposal to combat taxation challenges arising from the digital economy could have drastic implications for multinational firms.

Federal fuel charge: Impact on energy sector and Alberta businesses

The federal fuel charge and the TIER program aim to work in harmony and will become effective on various taxable fuels on January 1, 2020.

2019 year-end tax planner

An overview of certain key tax planning issues for business owners, individuals, employees, and corporations in preparation for year end.

Tax primer on asset versus share sale

This article highlights key considerations for the sale of a Canadian private business from both the seller’s and buyer’s perspective.

Increasing assessments and exposure under section 160

Recent court cases suggest that the CRA is using section 160 – which entails assessing a person for another’s tax debt – more aggressively.

Tax consequences of demolition costs in the real estate sector

Tax treatment of demolition costs is fact-sensitive and requires an in-depth analysis of the taxpayer’s intent and business considerations.