Canadian Overview
These articles are from the quarterly Canadian Overview, a newsletter produced by the Canadian member firms of Moore North America. 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.
First Quarter 2025
11 April 2025
Change is inevitable. As accountants, we tend to be conservative; if anything, reactive to change.
11 April 2025
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.
11 April 2025
Present in every region of Quebec, the agri-food industry is an essential component of the economy and of people’s daily lives.
11 April 2025
The Canada Revenue Agency (CRA) has introduced new Reporting Rules for Digital Platform Operators to enhance transparency and promote international tax compliance.