New Measures Relating to the Québec Sales Tax (QST) for Suppliers Located Outside of Québec

The new legislation will have a significant impact on suppliers located outside of Québec.

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Phasing out of restrictions on the granting of input tax refunds (ITRs) to large businesses as of January 2018

2017 Year-End Fiscal Planning

New tax reform for private companies – Update

Important GST/HST Changes Proposed by the Department of Finance Canada for Investment Limited Partnerships

On September 8, 2017, the Department of Finance Canada released legislative proposals to amend the Excise Tax Act (ETA) to encompass Investment Limited Partnerships (ILPs).

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Tax Bulletin: Tax planning using private corporations – proposed legislative changes

On July 18, 2017, Minister of Finance Bill Morneau announced the launch of consultations on tax planning using private corporations. Canadians are invited to submit their comments on the government’s proposals. The deadline for interested parties to submit their comments is October 2, 2017.

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Tax Bulletin: US legislative changes – Filing due dates

In the year 2015, US legislative changes were made through the adoption of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015. Discover our overview of the main changes, effective for taxation years beginning after December 31, 2015.

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Tax Bulletin – Are Inter-Corporate Dividends Always Tax-Free?

Significant changes have been proposed concerning a provision of the Income Tax Act regarding tax-free inter-corporate dividends. As a result of these changes, several inter-corporate dividends, which were previously tax-free, could now be taxed as capital gains.

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Tax Bulletin – RL 31 Slip: New obligation to file an information return for lessors

The RL 31 is a new slip that must be issued by any person or company that is the owner of a residential complex and leases a dwelling in Quebec (other than CHSLD, low-rental housing, hotel establishments or rooming house leased for a period of less than 60 consecutive days) for which rent was paid or was payable on December 31, 2015. (French version only)

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