Global

Practice

King Charles taxation and Canadian comparisons: Voluntary compliance, crown privilege, and tax transparency

Underlying themes of taxation have direct resonance for Canadian taxpayers and their advisors, asserts Canadian tax lawyer and accountant David J Rotfleisch
Practice

Consultation on the Regulation 105 waiver process: What business owners, service providers and practitioners need to know

Regulation 105 waiver process widely viewed as inefficient, misaligned with modern cross border business practices, says Brendan G. Ho of Miller Thomson
Practice

It’s almost June. When will the PCAOB publish another Canadian audit inspection report?

The American audit watchdog, defanged by Trump administration deregulation, is far behind its usual publication rate and unlikely to improve in the future
Practice

A taxing situation: Can Canadian tech contractors working for U.S. or overseas companies incorporate?

Aron Grusko and Nick Noonan of Fillmore Riley LLP explore the tax and legal considerations of incorporation for professionals in Canada working remotely
Practice

Canada's anti-deferral regime and the FAPI rules: When offshore trust structures trigger more tax

A common misconception in offshore tax planning is that tax treatment of foreign trusts is determined solely by where the trust is administered or governed
Business

Mark Carney highlights areas of Australian‑Canadian cooperation as middle powers

Carney’s comments in Canberra about modernizing bilateral tax and investment treaties may indicate tax and business opportunities for Canadian accountants
Thought Leaders

‘We got lazy and complacent’: Swedish pensioners explain how abolishing the wealth tax changed their country

For much of the 20th century, Sweden enjoyed a justifiable reputation as one of Europe’s most egalitarian countries. It’s changed over the past two decades
Business

The world's first carbon border-adjusted tax enters its definitive phase: What it means for Canada

Rambod Behboodi and Owen Clarke of BLG explain why Canadian companies should take immediate steps to establish necessary emissions tracking regimes
Thought Leaders

What’s missing from the Davos agenda: taxing the rich

New polling shows that taxing the wealthy maintains majority support, even among the wealthy themselves. That should be reflected in international priorities
Practice

International remote work: Tax issues, Part II (Canadian companies)

In part two of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
Practice

International remote work: Tax issues, Part I (workers)

In part one of a two-part series, George Gonzalez and Gillian Holthe of the University of Lethbridge review key tax issues for remote workers outside Canada
Thought Leaders

Australia could tax Google, Facebook and other tech giants with a digital services tax — but don’t hold your breath

Unlike Canada, Australia thinks its hands are tied on the taxation of the multinational tech giants, in fear of retailiatory tariffs from the United States