To the surprise of many, the 2012 Federal Budget proposes to phase out the overseas employment tax credit (OETC) over four taxation years, beginning in 2013. The OETC is an important tax measure that increases the international competitiveness of Canadian companies, particularly in the oil and gas and mineral resource sectors, by enhancing their ...

The April issue of Canada's TaxMatters@EY is now available. The articles are: Personal tax-filing tips for 2012; the new federal children's arts tax credit; changes to Canada Revenue Agency’s policy on joint venture income; and a recent Tax Court decision on claiming the moving expenses credit without changing employers.

Another review of the 2012 Federal Budget, but with more comments as to some of the issues.

Innovation is one of the most important contributors to persistent and sustained economic growth and a key solution to Canada’s lagging productivity, as discussed in Deloitte’s The Future of Productivity: An Eight-Step Game Plan for Canada.

Ernst & Young has a webcast of their insights and perspective of the 2012 Federal Budget.

The course has been designed as a comprehensive review of the taxation of capital gains in Canada. You should already have a basic knowledge of the subject. The course will provide you with the knowledge to distinguish between income and capital transactions and, once that is determined, to make...

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

This course has been designed as an introduction to the taxation of partnerships in Canada. The course will provide you with the knowledge to distinguish partnerships from other unincorporated business structures such as joint ventures, and to understand the rules by which the income of the partnership and the tax obligations of the partners is calculated.