Daren Baxter, QC named Best Lawyers™ 2018 Tax Law “Lawyer of the Year” in Halifax

Maximum penalties under the Underused Housing Tax Act (UHTA) are significant: initial penalties for a single taxation year can be as high as…

Understanding the taxation of Indigenous Peoples’ governments and structuring of their economic development initiatives is more relevant than…

Didn’t file your taxes on time – or made a mistake in your tax filings? All might not be lost. There is the possibility of relief from the…

Updated April 16, 2024. If you’re a trustee of a trust that might no longer serve its purpose or is sitting idle, now’s the time to…

Updated February 9, 2024. On December 15, 2023, Bill C-56, the Affordable Housing and Groceries Act, became law, giving developers of…

Can a business providing both exempt supplies and taxable supplies of goods and services claim Input Tax Credits (ITCs) under the Excise Tax Act…

Most initially believed the Underused Housing Tax Act would impose reporting and tax obligations only on non-Canadian and non-permanent…

Updated December 2, 2024. Beginning December 31, 2022, both Canadian and non-Canadian trustees, partners of a partnership, private…

Lawyers and accountants advise clients on options for organizing their personal and business affairs in a tax-efficient way. Clients enter into…

On May 22, 2010 (affectionately known as “Bitcoin Pizza Day”), a Floridian bought two Papa John's pizzas with Bitcoin. The day is famous…

Many employers use equity compensation plans like employee stock option plans to attract, motivate, and retain talent. One reason stock options…

Close to five million Canadians who didn’t usually work from home, did so in 2020 because of the COVID-19 pandemic. Even as public health…

Estate planning is a customized process; the goal is to create a plan that’s best for a person’s unique situation. And while all estate…

All trusts that continue to be in effect past December 31, 2020, will be subject to new reporting requirements and harsh non-compliance…

NOTE: The new tax rules for employee stock option plans take effect on July 1, 2021. Learn more at Limited Options: New Employee Stock Option…

Recently, the Federal Court of Appeal confirmed that a tax debtor’s bankruptcy does not extinguish the federal Crown’s priority to proceeds…

Connections between Canadians and the U.S. have never been as numerous or transparent as they are now: many Canadians own U.S. property, have…

On September 9, 2016, the Supreme Court of Canada decided in Musqueam Indian Band v. Musqueam Indian Band (Board of Review) that an Indian band…

Subsection 55(2) of the Income Tax Act (Canada) is an anti-avoidance provision intended to prevent capital gains stripping by deeming an…

Incorporation offers legal advantages to sole proprietors of small businesses, including certain tax advantages. However, when a corporation…

Updated February 17, 2021. Trusts offer a very useful estate planning solution for a wide variety of special estate planning situations.…