Tax losses or depressed market values can shield a corporation from Canada’s departure taxes and, as result, there have been ...

The idea that wealthy foreigners can address a nation’s faltering economy is not new. Trump’s gold visas will themselves ...

Amalendu Misra is a professor of international politics at Lancaster University in England. "If you’re a billionaire, you don’t need it," said one Canadian billionaire. "I don’t have to come to the ...

MaryAnne Loney is a partner specializing in taxation with the Edmonton office of McLennan Ross LLP.

The Tax Court of Canada has exclusive jurisdiction to determine the correctness of a tax assessment, which involves a ...

In response, the CRA's Canadian tax lawyer pointed to another Tax Court decision, Kuchta v R, 2015 TCC 289, in which the court reached the opposite conclusion, holding that, for the purposes of ...

David J Rotfleisch, CPA, JD is the founding tax lawyer of Taxpage.com and Rotfleisch & Samulovitch P.C., a Toronto-based boutique tax law corporate law firm. The derivative tax rule in section 160 of ...