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...