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Featured content
Amendments to treatment of concessional loans impact SR&ED claims
Recent legislative amendments to the Income Tax Act have a direct impact on the scientific research and experimental development (SR&ED) tax incentive program. These amendments provide clarity on the treatment of concessional loans with respect to the legislation governing government assistance for SR&ED purposes, which has implications for the computation of SR&ED investment tax credits.
23 July 2024
CBSA issues its trade compliance verification list update
The Canada Border Services Agency (CBSA) published its semi-annual update of its trade compliance verification priorities list in July 2024.
17 July 2024
CRA announces a change in position with respect to Regulation 105 withholding tax on subcontractor fees
The Canada Revenue Agency (CRA) recently announced its new position with respect to subcontractor fees reimbursed to nonresidents for services performed in Canada, reversing its previous position published in 2008. The new position applies to reimbursements of subcontractor fees made after 30 September 2024.
16 July 2024
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EY
EY Tower, 100 Adelaide Street West,
Toronto , ON M5H 0B3
Direct: +1 416 943 2400
Fax: +1 416 864 1174
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EY
Calgary City Centre, 2200 – 215 2nd Street SW,
Calgary , AB T2P 1M4
Direct: +1 403 206 5300
Fax: +1 403 290 4265
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EY
EPCOR Tower, Suite 1400, 10423 - 101th Street,
Edmonton , AB T5H 0E7
Direct: +1 780 423 5811
Direct: +1 780 428 8977
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EY
900 Boulevard de Maisonneuve Ouest, Bureau 2300,
Montréal , QC H3A 0A8
Direct: +1 514 874 4422
Fax: +1 514 879 2600
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EY
99 Bank Street, Suite 1200,
Ottawa , ON K1P 6B9
Direct: +1 613-232-1511
Fax: +1 613-232-5324
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EY
The Stack, 1133 Melville Street, Suite 1900,
Vancouver BC V6E 4E5
