Sweeping changes proposed to the taxation of small businesses and their shareholders

July 26, 2017

On July 18, 2017, the Ministry of Finance released a Consultation Paper and draft legislation to curtail certain private company tax planning structures that are widely used by closely-held corporations […]

Supreme Court of Canada Upholds Global Take-Down Order Against Google

July 14, 2017

In a decision that will have far-reaching impacts across the Internet and the world, the Supreme Court of Canada confirmed that Google had to takedown both Canadian and foreign website […]

Canadian Residency Requirements for Directors: What it Means to be “Ordinarily Resident”

July 14, 2017

For corporations incorporated federally or in Ontario, at least 25 percent of the directors must be resident Canadians. Where a corporation has fewer than four directors, then at least one […]

Don’t sue the messenger? CASL’s private right of action coming July 1, 2017

May 11, 2017

By now most Canadian businesses have had at least some exposure to Canada’s Anti-Spam Legislation (CASL), which came into force in 2014. However, one key aspect of CASL that is […]

Can You Invest in a SAFE Through an RRSP or TFSA?

April 11, 2017

We have been fielding numerous questions lately about whether or not a SAFE can be a qualified investment for an RRSP or a TFSA. A SAFE (“simple agreement for future […]

Recent De Facto Control Decisions

March 29, 2017

Canadian tax laws favour Canadian controlled private corporations (CCPCs) by granting them exclusive access to refundable scientific research and experimental development (“SR&ED”) tax credits and lower tax rates on business […]

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