Insights

With cryptocurrency becoming more prevalent in today’s economy, discussion has turned to business transactions being made using cryptocurrency, in particular when buying and selling real estate with cryptocurrency. Already, certain American ...

The combination of Canada’s cannabis capital markets and Israel’s clinical research expertise have poised the nations for fruitful collaboration for Canadian cannabis stocks. While Canada has postponed the legalization of ...

Estate freezes have been the cornerstone of estate planning for business owners for as long as capital gains tax has existed in Canada, dating back to 1972. The main driver ...

On June 21, 2018, the U.S. Supreme Court ruled 5-4 in favour of allowing South Dakota to impose an e-commerce sales tax by Wayfair Inc. (“Wayfair”), a large online furniture ...

U.S. citizens abroad who own an interest in a Controlled Foreign Corporation (“CFC”) have been unfairly targeted by two provisions of the U.S. tax reform that was legislated at the ...

In June 2018, in conjunction with hosting the international tax conference of Nexia International – a global network of independent accounting and consulting firms and one of the top ten global ...

First, expatriate U.S. citizens who owned a direct or indirect interest in a Canadian corporation had to deal with an unfair transition tax on the amount of earnings and profits ...

A U.S. business enterprise includes any organization, association, branch, or venture which exists for profit making purposes or to otherwise secure economic advantage, and any ownership of any real estate ...

In parts one and two of this series, we looked at the main changes to the legislation, as well as the first two exceptions from the TOSI rules. In part ...