Request for judicial review 'is not moot,' lawyer says, despite deferral of increased CGIR
Deferral provides certainty to taxpayers, finance minister says
Gambling on potential legislative outcomes undermines confidence in tax system, lawyers say
Whether Parliament is prorogued or dissolved, the agency generally continues to administer proposed legislation
A look at the status of selected tax proposals from the Trudeau government
Legislation to implement the hike to the capital gains inclusion rate has yet to be passed
High-net-worth and incorporated clients look for guidance on complex changes
Two sectors made 53% of all corporate capital gains in Canada between 2018 and 2022, data shows
Many businesses remain shut out of tax break on increased capital gains inclusion rate
Clarifications concerning the capital dividend account are welcomed by tax practitioners