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Canada: Directors’ Liability for Tax

taxpage.com/articles-and-tips/directors-liability-for-tax/ goo.gl/LpSs6A See also: Tax Court of Canada Sides with Resigning Director in Contentious Directors’ Liability Case on the Basis of Indirect and Verbal Evidence Update: www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/january-17-2023/checking-the-box-not-enough-avoid-directors-liability-outside-director/ 0
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Canada, Corporate Law, Corporate Taxation, Tax

Canada: OSFI releases final updated Corporate Governance Guideline

www.stikeman.com/en-ca/kh/insurance-law/OSFI-Releases-Final-Updated-Corporate-Governance-Guideline goo.gl/ciyMRm www.osler.com/en/blogs/risk/february-2019/new-guidance-from-osfi-on-technology-and-cybersecurity-incident-reporting blg.com/en/News-And-Publications/Publication_5425?utm_campaign=Pith%20%26%20Substance&utm_medium=email&utm_source=Revue%20newsletter 0
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Canada, Regulatory

Canada: CRA provides Tax Relief for losses from fraudulent Investment Schemes

gowlingwlg.com/en/insights-resources/articles/2018/cra-provides-relief-for-losses/ goo.gl/b1VhXJ www.mnp.ca/en/posts/cra-guidance-on-fraudulent-investment-schemes See also: Paletta Estate – Federal Court of Appeal Overturns Tax Court on Source of Income Test www.canlii.org/en/ca/fca/doc/2022/2022fca86/2022fca86.html?autocompleteStr=2022%20fca%2086&autocompletePos=1 Minimizing tax losses: The TerraUSD and LUNA collapse | Miller Thomson LLP www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-9-2023/minimizing-tax-losses-the-solana-hack/ 0
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Canada, Tax Canada, Residency

Canada: Tax-Loss Selling Tips And Tactics

www.fundlibrary.com/features/columns/page.asp?id=16722 www.fundlibrary.com/features/columns/page.asp?id=16731 See also: Paletta Estate – Federal Court of Appeal Overturns Tax Court on Source of Income Test www.canlii.org/en/ca/fca/doc/2022/2022fca86/2022fca86.html?autocompleteStr=2022%20fca%2086&autocompletePos=1 Minimizing tax losses: The TerraUSD and LUNA collapse | Miller Thomson LLP 0
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Canada, Tax, Tax Planning

Canada: Tax-Deferred Capital distributions from Discretionary Family Trusts

www.collinsbarrow.com/en/cbn/publications/taxalert-deferred-capital-distributions-from-discretionary-family-trusts goo.gl/KprQrx Valuing Discretionary and Non-Discretionary Trusts www.blaney.com/articles/family-trusts-weighing-the-true-value-of-a-discretionary-interest?ipl=1 See also: headtopics.com/ca/discretionary-trusts-prove-problematic-when-it-comes-to-dividing-assets-4966389 0
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Canada, Tax, Tax Planning, Trusts Canada, Information Exchange, Transparency Canada, Real Estate, Tax

Canada: New draft trustee reporting legislation

goo.gl/amCq8F goo.gl/bfMQsQ www.mindengross.com/docs/default-source/publications/the-taxletter-trusts—new-requirements.pdf?sfvrsn=4 www.fin.gc.ca/n18/18-065-eng.asp www.fin.gc.ca/drleg-apl/2018/ita-lir-0718-eng.asp www.mindengross.com/docs/default-source/publications/the-taxletter-trusts—new-requirements.pdf?sfvrsn=4 Update: www.osullivanlaw.com/blog/2019/11/getting-ready-for-the-new-trust-reporting-and-disclosure-rules.shtml www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/november-10-2022/implementation-enhanced-trust-reporting-requirements-delayed/ www.blaney.com/getpdf.aspx?show=15667&type=publication&ipl=1 0
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Canada, Transparency, Trusts

Canada: Canada Revenue Agency’s fourth tax gap study

markets.businessinsider.com/news/stocks/minister-lebouthillier-announces-the-release-of-the-canada-revenue-agency-s-fourth-tax-gap-study-1027327851 www.canada.ca/en/revenue-agency/news/2018/06/minister-lebouthillier-announces-the-release-of-the-canada-revenue-agencys-fourth-tax-gap-study.html www.canada.ca/en/revenue-agency/news/2018/06/minister-lebouthillier-announces-the-release-of-the-canada-revenue-agencys-fourth-tax-gap-study.html 0
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Canada, Tax