Ce litige concerne des demandes de renseignements faites par la France et visant des fiducies dont Blue Bridge était fiduciaire. La France a fait les demandes en vertu de l’article 26 de la Convention entre le Canada et la France tendant à éviter les doubles impositions et à prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune (« Convention »).
The CRA Is Targeting Cryptocurrencies
There’s a lot of interest for cryptocurrencies. Bitcoin (BTC) and Ethereum (ETH) are the two most popular cryptocurrencies, but there are many more making their way up and gaining traction. Trading cryptocurrencies can be very rewarding if you entered the market early or if you purchased a cryptocurrency before a big rally.
Shareholder Benefits Can Lead to Double Taxation
Two taxpayers were reassessed, a corporation and its sole shareholder. The shareholder sold financial products and life insurance policies through his corporation although, for some provinces, he had to conduct business as a sole proprietor due to provincial regulations.
Swap Transactions and TFSAs
The taxpayer was a sophisticated investor. In 2009, when the Tax-Free Savings Account (“TFSA”) rules were introduced, she saw a tax planning opportunity. At that time, she had a self-directed RRSP and a direct trading account. Knowing that gains made inside TFSAs are not taxable, she swapped stocks in and out of her RRSP, trading account and newly opened TFSA to take advantage of that.
Transfert de la maison familiale, le divorce n’a pas sauvé madame du fisc
Généralement, lorsqu’un contribuable doit de l’argent à Revenu Québec et qu’il transfert un bien à une autre personne avec qui il a un lien de dépendance, la personne qui reçoit le bien sera tenue solidairement responsable avec le contribuable de la dette de celui-ci.