Change is inevitable. As accountants, we tend to be conservative; if anything, reactive to change.

The Purpose of Parts IV.1 and VI.1 The tax-free nature of most intercorporate dividends makes equity financing a more attractive avenue for investors to deploy their capital than acquiring debt, as debt would give rise to interest income that would be subject to tax.

Present in every region of Quebec, the agri-food industry is an essential component of the economy and of people’s daily lives.

The Canada Revenue Agency (CRA) has introduced new Reporting Rules for Digital Platform Operators to enhance transparency and promote international tax compliance.