CRA Releases Treaty Guidelines For US-Owned UlCs But Planning Is Required.(Canada. Revenue Agency)Bauer, Thomas
On June 22, 2023, new mandatory tax disclosure rules in the Income Tax Act (Canada) (the “ITA”) came into force, which expanded the scope of transactions that taxpayers, advisors and investors must report to the Canada Revenue Agency (the “CRA”). The mandatory disclosure rules encompass...
in January 2011.]]>Lyne M. Gaulin
PWCC was able to negotiate a new variable pricing mechanism with NSPI, but the LRR that it actually received after its advance tax ruling ("ATR") was rejected by the Canada Revenue Agency ("CRA") in September 2012 has generated nowhere near the savings PWCC had wanted to achieve 3 ...
We are not accountants, but normally, the income you make in Canada will be exempt via tax treaty (assuming you have no permanent establishment in Canada). The reverse is true for Canadians doing business in the US. Check with an accountant to be sure of your tax liabilities though. Howeve...
( French Guianaball • Guadeloupeball • Martiniqueball • Saint Barthélemyball • Saint-Martinball • Saint Pierre and Miquelonball) • Grenadaball • Guatemalaball • Guyanaball • Haitiball • Hondurasball • Jamaicaball • Mexicoball • Netherlandsball ( Arubaball • ...
also expanding their exchange programs involving students and teachers. South Korea is Canada's third- largest trading partner in Asia and seventh overall, just after Germany and Mexico, In 2010, two-way trade totalled C$10 billion, two and a half times larger than Canada's trade with India...
Flash: CRA Provides Its Latest Views on Planning for Canada-U.S. Tax Treaty Changes and Other IssuesJohn M. UlmerR. Ian CrosbieRaj JunejaPaul LamarreMichael N. Kandev