Canada: Family tax cut to be effective instantly

31 October, 2014

The Prime Minister of Canada has announced tax changes on 30 October 2014 that would give tax savings to families starting in 2014. The initiation of this new family tax cut credit would outcome in tax savings of up to $2,000 for families with

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Canada: New business tax reminder mobile app introduces

20 October, 2014

The Canada Revenue Agency (CRA) has created new business tax reminder mobile app by which small and medium-sized businesses get alert about their tax deadlines. It costs no charge for Apple iOS, Google Android, and Blackberry mobile platforms for

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Spanish Cabinet authorizes the signing of the protocol between Spain and Canada

17 October, 2014

The Spanish Cabinet authorized the signing of the Protocol between the Kingdom of Spain and Canada, amending the agreement between the two countries to avoid double taxation and prevent fiscal evasion with respect to taxes on income and on capital,

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Canada: Income tax rate reduction for small business in New Brunswick

17 October, 2014

New Brunswick declared that the State will reduce its small-business income tax rate from 4.5% to 4% and will start from 1 January 2015. Any business whose taxable income is less than CAD500, 000 per year would apply this rate. Government has a plan

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Canada: Relief for US persons with Canadian retirement plans

13 October, 2014

The Internal Revenue Service (IRS) has issued direction announcing that it is removing the official requirements that U.S. taxpayers had to abide by every year by the time of filing their U.S. tax returns. This return uses to claim a deferral of

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Canada-Korea (Rep.) Free Trade Agreement signs

24 September, 2014

The Free Trade Agreement (FTA) between Canada and Korea (Rep.) (CKFTA) has been signed on 22 September 2014 that will remove duties on all but all tariff lines. After the CKFTA's entry into force, Korea republic will instantly eliminate duties on

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New Zealand- Canada: Second protocol to tax treaty

23 September, 2014

New Zealand and Canada signed a second protocol to income tax treaty on 12 September 2014.  This protocol delivered specific right to tax to New Zealand regarding pensions. This specific right to tax uses on only to pensions under a government

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Canada: Impact of FTOs in Brazil for Canadian companies

18 September, 2014

The tax authority for Brazil verifies how to manage foreign tax offsets (FTO) and how to apply income tax treaty provisions for cross-border payments for services fees and described that under the presumed profit method, companies that are taxed are

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Canada: Income tax cuts prioritization

18 September, 2014

The Prime Minister of Canada has declared that tax cuts may be feasible for families while the Government has balanced the budget. The Government's recent declaration on tax relief in payroll as an example of the Government's commitment to reducing

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Canada: Legislative proposals regarding thin-capitalization, loans, other items

08 September, 2014

The Finance Department has published a draft legislative proposal to implement certain exceptional measures actually declared in the 2014 federal budget. The proposals contained 105 pages of draft legislation and 128 pages of explanatory notes,

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Canada: New CRA tax compliance agenda for SMEs

05 September, 2014

The Canada Revenue Agency (CRA) has taken a new approach for developing tax compliance among small- and medium-sized enterprises (SMEs). This approach is proposed to help for preventing errors in business tax returns after they are filed. In

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Canada: Payroll tables has reflected tax raises

05 September, 2014

The Canada Revenue Agency has published updated Ontario payroll deduction tables that are effective from September 1, 2014. This table includes raises to individual income tax rates according to the Ontario budget of July 2014 and the tables are

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Canada: Draft international tax measures has been released

03 September, 2014

The Finance department in Canada has published a draft international tax measures for consultation revised legislative proposals for implementing measures declared in Economic Action Plan 2014, as well as certain other measures on August 29, 2014.

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Canada: A case regarding transfer pricing adjustments

02 September, 2014

In subsection 247(2) of the Income Tax Act, the transfer pricing adjustment rules apply if transactions undertaken by non-arm's length parties do not reflect arm's length terms and conditions. In “McKesson Canada Corporation v. The Queen”, Tax

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Canada: Ontario aviation tax on fuel will increase

27 August, 2014

The Ontario aviation fuel tax will raise by 1 cent per liter and it will effective from September 1, 2014. It will also carry on increasing by 1 cent per liter on April 1 for the next three

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Canada: Announcement of mobile app for SMEs

25 August, 2014

The Canada Revenue Agency (CRA) has announced a mobile application for small- and medium-sized businesses (SMEs) that will let users to make reminders for key tax dates. After consulting with SMEs, the Government has developed the app to reduce red

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Canada: Online Tax Administration

22 August, 2014

Under Canada's Business Accounts program, business owner will be capable of paying online taxes for the first time through the platform from October. From October 2014, it will also be feasible for taxpayers to find a way in detailed payment history

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Canada: Budget to feature income tax cut

15 August, 2014

The Ministry of Finance could include federal income tax rates cuts. According to the Finance Minister, there will be a budgetary extra next year. For this reason, the Government will focus on reducing taxes to individuals and it will involve tax

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