Author: Rafia Javaid

by Rafia Javaid

Strengthening the Intergenerational Business Transfer Framework

The Intergenerational Business Transfer (“IBT”) regulations came into effect on June 29, 2021, through Bill C-208. Before this, when paren...

by Rafia Javaid

The Investment Tax Credit for Carbon Capture, Utilization, and Storage (CCUS)

The global concern over rising Carbon dioxide (CO 2 ) emissions and their significant contribution to climate change has prompted governments, industr...

by Rafia Javaid

Real Estate Assignment Sales – New Tax Rules

The Federal Budget for 2022 has made amendments to Part IX of the Excise Tax Act (“ETA”). Effective May 7, 2022, all assignment sales in respect o...

by Rafia Javaid

Canada vs. Collins Family Trust – An Overview

The Supreme Court of Canada released its decision in Canada (Attorney General) v Collins Family Trust (Collins) on June 17, 2022. The Court held that...