Reading Time: 6 minutes Disponible en français. Governments finance the goods and services that they provide in various ways, including through taxing, investing and borrowing activities. The first of these activities – taxation – can take several forms. In Canada, sources of funds that… Read More ›
Reading Time: 7 minutes Disponible en français. Governments finance the goods and services that they provide in various ways, including through taxing, investing and borrowing activities. The first of these activities – taxation – can take several forms. In Canada, sources of funds that… Read More ›
Reading Time: 6 minutes Disponible en français. Governments finance the goods and services that they provide in various ways, including through taxing, investing and borrowing activities. The first of these activities – taxation – can take several forms. In Canada, sources of funds that… Read More ›
Reading Time: 6 minutes Disponible en français. Governments finance the goods and services that they provide in various ways, including through taxing, investing and borrowing activities. The first of these activities – taxation – can take several forms. In Canada, sources of funds that… Read More ›
Reading Time: 2 minutes (Disponible en français : Résumé – Comment les multinationales du numérique échappent-elles légalement à l’impôt au Canada?) According to the Organisation for Economic Co-operation and Development (OECD), multinational enterprises are using increasingly aggressive practices to reduce the amount of tax… Read More ›
Reading Time: 4 minutes (Disponible en français : Lutte au blanchiment à la neige : les premiers pas du Canada vers un registre des bénéficiaires effectifs) Beneficial Ownership and Money Laundering When a criminal activity generates substantial profits, the individual or group involved inevitably attempts… Read More ›
Reading Time: 5 minutes (Disponible en français : Enjeux et préoccupations liés aux monnaies numériques) This HillNote is the second of three on the topic of digital currencies. Part 1 of the series dealt with the taxation and regulation of digital currencies and part 3… Read More ›
Reading Time: 4 minutes (Disponible en français : Fiscalité et réglementation des monnaies numériques) This HillNote is the first of three on the topic of digital currencies. Part 2 of the series will deal with issues and concerns related to digital currencies and part… Read More ›
Reading Time: 4 minutes (Disponible en français : Mise à jour – L’accord intergouvernemental Canada–États Unis et l’échange de renseignements fiscaux) The Foreign Account Tax Compliance Act (FATCA) became U.S. law in 2010. It aims to prevent American taxpayers from using foreign bank accounts… Read More ›