Effective April 1, 2024, the Canadian government has revised the Excise Duty rates for beer, spirits and wine, instituting a temporary freeze on annua...
On May 6, 2024, the CRA released a circular that explains the requirement, as per the Excise Tax Act, that manufacturers of beer or malt liquor, wort,...
Stock options and other equity-based compensation are commonly used by companies to attract, retain, and incentivize employees. However, commensurate ...
The GAAR, or General Anti-Avoidance Rule, is a rule meant to prevent abusive tax avoidance. It functions by denying Canadian taxpayers the benefits of...
The 2023 Federal Budget included draft legislation which would implement a 2% tax on public corporations’ repurchasing of shares from their investor...
Employee ownership is used to describe any arrangement in which a company’s employees may own shares in the company or the right to the value of sha...