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Submission to Finance Department on Implementation of FATCA in Canada
Christians, Allison - 2015
The United States enacted a tax reform in 2010 known as the Foreign Account Tax Compliance Act (FATCA), which will impose an extensive third-party monitoring and disclosure regime on financial institutions around the world in an effort to “smoke out” American tax cheats and expose their...
Persistent link: https://www.econbiz.de/10013034019
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Accounting for Behavioral Considerations in Business Tax Reform : The Case of Expensing
Batchelder, Lily L. - 2017
One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...
Persistent link: https://www.econbiz.de/10012964796
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The Canadian Digital Services Tax
Cui, Wei - 2023
The Digital Services Tax (DST) may never be enacted in Canada. At least that seems to be what most Canadian tax professionals hope for: the draft Digital Services Tax Act (DSTA), released by the federal government in December 2021, has received little meaningful commentary; likely few Canadian...
Persistent link: https://www.econbiz.de/10014254213
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Taxation of private corporations and their shareholders : a Canadian Tax Foundation publication. Ed., Paul Bleiwas ...
Bleiwas, Paul (contributor) - 2010 - 4. ed.
Persistent link: https://www.econbiz.de/10008909868
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Taxation of private corporations and their shareholders
Kellough, Howard J.; McQuillan, Peter E. - 1983
Persistent link: https://www.econbiz.de/10003200044
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Taxation of private corporations and their shareholders
Gervais, Rachel (ed.); Sorensen, John (ed.);  … - 2020 - Fifth edition
to private corporations and their shareholders. Contributors from BDO Canada LLP and Gowling WLG (Canada) LLP offer … family members, the acquisition and disposition of assets, the drafting of shareholders’ agreements, the purchase and sale of … a business, the consequences of a shareholder’s death, and the most tax-effective structuring of a business. The fifth …
Persistent link: https://www.econbiz.de/10012382196
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Business Tax Burdens in Canada's Major Cities : The 2015 Report Card
Dachis, Benjamin - 2017
Saint John, Charlottetown, and Montreal have the highest tax burdens on new business investment amongst major Canadian cities, according to a new C.D. Howe Institute report. In “Business Tax Burdens in Canada's Major Cities: The 2015 Report Card,” authors Adam Found, Peter Tomlinson and...
Persistent link: https://www.econbiz.de/10012970578
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Business Tax Burdens in Canada's Major Cities : The 2016 Report Card
Found, Adam - 2016
Calgary is increasingly lagging behind Saskatoon, which has the most competitive overall business tax environment among the largest cities in each Canadian province, according to a new C.D. Howe Institute report. In “Business Tax Burdens in Canada's Major Cities: The 2016 Report Card,”...
Persistent link: https://www.econbiz.de/10012977002
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The Economics of Corporate and Business Tax Reform
Dharmapala, Dhammika - 2016
The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax reform, addressing both international and domestic...
Persistent link: https://www.econbiz.de/10012992445
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The Economics of Corporate and Business Tax Reform
Dharmapala, Dhammika - 2016
The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax reform, addressing both international and domestic...
Persistent link: https://www.econbiz.de/10012998153