Introduction Delivering on the promise made in the 2017 Budget, Finance Minister Bill Morneau recently announced a number of proposed changes to the rules relating to tax-planning strategies using private corporations. These proposed changes were outlined in the consultation paper issued on July [...]

Importation and exportation issues surrounding HST/GST do not just exist when taxable supplies cross the Canadian border but also when taxable supplies are imported to participating provinces. These issues arise as a result of some of the provinces being participating which means that [...]

The Employer Health Tax Act includes measures that address tax avoidance structures by incorporating the association rules from the Federal Income Tax Act. As a result of the application of the association rules, a group of associated entities is treated as a single [...]