Moore

Canadian Overview

Survol canadien

These articles are from the quarterly Canadian Overview, a newsletter produced by the Canadian member firms of Moore Amérique du Nord. These articles are meant to pursue our mission of being the best partner in your success by keeping you aware of the latest business news.

Third Quarter 2022

13 September 2022
As parents age, they may think about transferring assets and family heirlooms to their children. Often, one such heirloom is the family cottage. Summer vacations at the family cottage are among the most memorable and cherished of times, holding deep sentimental value for parents.
13 September 2022
On June 9, 2022 Bill C-8 received Royal Assent making the Underused Housing Tax Act (“UHTA”) law. This new legislation requires certain owners of residential property in Canada to file returns annually commencing in 2022, with the first filing deadline coming this April 30, 2023. The UHTA implements an annual tax of 1% on the value of vacant or underused residential property which is not owned (directly or indirectly) by citizens or permanent residents of Canada.
13 September 2022
Since 2021, taxpayers must disclose to Revenu Québec the specified transactions they have carried out. A specified transaction may be an arrangement, an event or a series of transactions where the form and substance of the facts concerning the taxpayer are similar to the transactions determined by the Government of Quebec.
13 September 2022
As a small business owner, you spend your working life building a legacy and pouring countless hard-working hours into your business. Understandably, as you approach retirement age, you might be wondering “now how do I retire?”
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