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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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Federal-Provincial Business Tax Reforms : A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities
Mintz, Jack - 2013
As the federal and provincial governments look to create jobs and attract business investment, productivity-enhanced business tax structures are in high order. Tax structures that combine internationally competitive tax rates on neutral tax bases foster long-term economic growth and generate...
Persistent link: https://www.econbiz.de/10013092470
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Business Tax Burdens in Canada’s Major Cities : The 2019 Report Card
Found, Adam - 2020
The best and worst major Canadian cities for business investment as measured by overall tax burden are identified in a new report by authors Adam Found and Peter Tomlinson.Before a business decides to locate or expand in a given jurisdiction, it must consider the tax implications of such an...
Persistent link: https://www.econbiz.de/10012836048
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Business Tax Burdens in Canada’s Major Cities : The 2018 Report Card
Found, Adam - 2018
The best and worst major cities for business investment are identified in a new report from the C.D. Howe Institute. In “Business Tax Burdens in Canada's Major Cities: The 2018 Report Card” authors Adam Found and Peter Tomlinson compare business tax burdens in 10 Canadian cities, the largest...
Persistent link: https://www.econbiz.de/10012906621
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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