Publications

Publications

Publications

Publications

OECD’s Global Tax Reform 2021

Wednesday, December 1, 2021

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

OECD’s Global Tax Reform 2021

Monday, October 25, 2021

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Toolbox Webinar: Hot Topic

Tuesday, July 20, 2021

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

AgraCity Ltd. v. The Queen, Case Study

Monday, November 23, 2020

In a recent case in the Tax Court of Canada, the Minister of National Revenue failed to support a reassessment of AgraCity Ltd. under the transfer pricing rules of the Income Tax Act...



For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

COVID-19 and Its Impact on Tax and Estates

Thursday, October 1, 2020

Lorne Saltman discusses the impact COVID-19 has had on tax and estate planning.



For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Paletta et al v. The Queen, Case Study

Tuesday, December 31, 2019

In a recent case, the Tax Court of Canada was faced with deciding if the taxpayer’s investment in a Hollywood film was “make believe” or real. In other words, did the complex series of transactions reflect the true intentions of the parties or were they a “sham”.



For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Alta Energy Luxembourg S.A.R.L. v. The Queen

Thursday, September 12, 2019

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Canadian Update on Cross-Border Tax Planning

Wednesday, May 29, 2019

Over the last two years, as tax rates in jurisdictions like the United States have fallen, Canada’s personal and corporate tax rates continue to be calcified at the high end, internationally. In Ontario, the top personal marginal rate is...


For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Case Comment: Cameco Corporation v. The Queen

Tuesday, January 1, 2019

This case involved a landmark transfer pricing dispute in which the Canada Revenue
Agency (the “CRA”) reassessed the taxpayer for additional income of CAD$483,431,713
for the years 2003-2006, with exposure of up to CAD$2 billion if the same principles
were to be applied in respect of subsequent years to 2017. 


For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

An Update on Rectifications

Thursday, November 15, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Highlights of Recent Tax-Related Cases

Thursday, September 20, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Canada’s Implementation of the Multilateral Convention to Prevent Base Erosion and Profit Shifting

Tuesday, July 17, 2018

For the last several years, the Organization for Economic Cooperation and Development (“OECD”) and G20
countries have worked on various action plans to address Base Erosion and Profit Shifting (“BEPS”). Of
particular note has been the desire to update the...


For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Highlights From The Federal/Provincial Budgets

Thursday, May 17, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Highlights of American Tax Reform for Canadians

Wednesday, February 7, 2018

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Update on the Tax Proposals for Private Corporations

Tuesday, November 28, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Canadians with International Assets

Wednesday, May 17, 2017

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Canadians with Connections to the U.S.A.

Wednesday, December 7, 2016

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Common Tax Pitfalls to Avoid in Real Estate Investments

Friday, November 11, 2016

Lorne Saltman presented "Common Tax Pitfalls to Avoid in Real Estate Investments" at the 5th Annual Continuing Professional Development Event held on Thursday, November 10th, 2016.



For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

OECD’s Base Erosion and Profit Shifting

Thursday, May 5, 2016

On October 5, 2015, the OECD released fifteen Final Reports on its project entitled, Base Erosion and Profit Shifting intended to “restore confidence in the system (of international taxation) and ensure that profits are taxed where economic activities take place and value is created” (a statement that is present in the foreword to each Report).

 



For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

Commentary: Discovery Trust and Boettger Cases

Wednesday, January 6, 2016

In Canada, a taxpayer (whether corporation, individual or trust) has federal tax to pay, as well as provincial tax. While federal tax is uniform throughout the country, provincial tax rates vary from province to province.



For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

OBA NYBA Cdn Investment in US Real Estate

Friday, October 10, 2014

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Business and Corporate Commercial

Canadian Investment in U.S. Real Estate - Structuring for Commercial and Personal Investments

Thursday, April 3, 2014

For more information, click here.

Author:
Lorne Saltman
lsaltman@grllp.com

Expertise:
Tax and Estate Planning

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