Changes to the Tax Credit for Investments relating to manufacturing and processing equipment

In March 2015, the Quebec government presented the 2015-16 budget, in which were announced significant changes to the tax legislation with regard to the tax credit for investment relating to manufacturing and processing equipment, and these amendments will apply in respect of eligible expenses incurred after December 31, 2016. These tax changes could affect your business.…

New Non-Resident Employer Certification Program – Canadian payroll withholding relief has finally arrived

In the past, foreign entities which sent employees to work in Canada needed to file waivers, under Regulation 102 of the Canadian Income Tax Act (“Act”), in order to avoid being subject to Canadian income tax withholding on foreign employees’ salaries for the time spent working in Canada. This process was tedious, cumbersome and ineffective…