Articles

How to Set Up an Exempt Market Dealer

Apr 8, 2020
Loonie, cc Flickr KMR Photography, modified, https://creativecommons.org/licenses/by/2.0/

Wondering how to set up an exempt market dealer in Canada? Read on.

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Getting to Know Exempt Market Dealers (EMDs)

Apr 7, 2020
cc Flickr Ken Teegardin, modified, https://creativecommons.org/licenses/by-sa/2.0/

What is an exempt market dealer, and when do you need one?

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CRA Increasing Global Enforcement

Mar 18, 2019
Taxform, cc Flickr craigstoronto, modified, https://creativecommons.org/licenses/by/2.0/

We live in a world of rootless capital, where finance flows readily across borders. Many businesses operate internationally with resulting assets held in multiple jurisdictions. These intricate, globe-straddling financial portfolios have been the bane of tax authorities, tasked with monitoring and enforcing tax liabilities on assets held abroad. Blind spots – jurisdictions that the authorities…

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Restrictions on Political Activities for Charities Struck Down

Feb 18, 2019
Canadian tax law, cc Flickr Rebecca Siegel, modified, https://creativecommons.org/licenses/by/2.0/

Canadian Charities take note: a fundamental shift has occurred in how the Canada Revenue Agency regulates political activities, one that may significantly change the way that charities engaged in non-partisan political activities structure themselves and operate. Though punctuated by the Trudeau government’s recent decision to drop its appeal against a 2018 court ruling that struck…

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