As the Government of Canada prepares to present its 2021 budget on April 19, 2021, taxpayers should be aware of how potential increases to the capital gains inclusion rate may… Read More
Recent developments and the coming into force of new amendments to The Optometry Act (Manitoba) (the “Act”) and the Manitoba Association of Optometrists bylaw will soon allow optometrists to incorporate… Read More
February 1, 2021 is the last day to apply for the Canada Emergency Wage Subsidy for claim periods 1 to 5 (March 15, 2020 to August 1, 2020).
Update: On January… Read More
Canada Revenue Agency (CRA) has temporarily updated and simplified the eligibility requirements for deducting home office expenses for employees working from home due to COVID-19 in 2020.
These changes benefit many… Read More
Ratepayers are generally familiar with paying property taxes based on a percentage of the assessed value of the property: this is known as an ad valorem tax. However, in addition… Read More
On October 28, 2020, the Canada Revenue Agency (“CRA”) released a Technical Interpretation (CRA Views 2020-0864811E5) regarding available income tax exemptions under the Indian Act for certain persons who are… Read More
In the recent decision of Her Majesty the Queen v Colitto, 2020 FCA 70 (“Colitto”), the Federal Court of Appeal (the “FCA”) unanimously overturned the Tax Court of Canada’s (the… Read More
The federal 10% Temporary Wage Subsidy for Employers is generally available to smaller employers for wages paid from March 18 to June 19, 2020. Eligible employers must self-report their eligibility… Read More
The Government of Saskatchewan has changed PST rules to attempt to collect sales tax from large online services like Amazon and Airbnb that connect buyers and sellers.
The amendments in Bill… Read More
This post was prepared with the assistance of MLT Aikins LLP summer student, Danielle Hopkins.
On May 19, 2020, the federal government released draft legislation, the Time Limits and Other Periods… Read More
