One of Canada’s most prolific commentators on tax matters in Canada, particularly international tax developments as Canada is affected by them, is Nat Boidman, who practices at Davies Ward Phillips & Vineberg LLP in their Montreal office. Nat’s comments regularly are a catalyst for hard thinking about tax matters. In a recent Letter to […]
Daily Archives: June 18, 2020
The Tax Implications of Hiring Remote Employees from Outside of Canada
A popular trend that advertising agencies, startups, and other organizations have adopted (especially with the rise of COVID-19) are remote employees. Software-as-a-service (“SaaS”) tools have made working remotely seamless — to the point that some businesses run 100% remotely with no physical location. Entrepreneurs and their fully remote offices commonly miss the legal implications […]
Performing Functions of Government – What is a Government Instrumentality?
Recently, the Federal Court of Appeal addressed the nature of a government instrumentality. This classification, expressed in various ways in the Income Tax Act, is important because, broadly, governments generally do not tax each other. This is notable in various paragraphs of section 149 of the Act, and is a longstanding exception to the […]