• Posts by Reinhold G. Krahn
    Partner

    Reinhold advises clients on both international and domestic income taxation matters, mergers and acquisitions, corporate finance, corporate reorganizations, and cross-border transactions. He regularly provides taxation ...

Posted in Tax

The 2017 Federal Budget (the “Budget”) was released March 22nd, 2017 (“Budget Day”). Highlights include:

Upcoming Review of Private Corporate Tax Planning

 The Budget announced that the federal government will be looking into:

  1. Income sprinkling using private corporations: The Budget states that this strategy can reduce income taxes by causing income that ...
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Posted in Tax

Business

Corporate Tax Rate

The small business corporate income tax rate will be reduced from 2.5% to 2% effective April 1, 2017. This means that the combined Federal and Provincial tax rate for small business income, up to $500,000 per year, will be 12.5% in British Columbia (subject, of course, to any changes coming in the Federal Budget).

The Government projects this ...

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Posted in Tax

Introduction

In its recent decision in Minister of National Revenue v. BP Canada Energy Company, the Federal Court of Canada considered the Minister’s ability to compel BP to provide its tax accrual working papers pursuant to the Minister’s inspection powers in subsection 231.1(1) of the Income Tax Act. The decision in favour of the Minister signals a ...

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