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Quebec Form TP-1079 (Mandatory or Preventive Disclosure of Tax Planning Activities) – Due by April 7, 2017 for late-filed forms
27 03 2017

Quebec Form TP-1079 (Mandatory or Preventive Disclosure of Tax Planning Activities) – Due by April 7, 2017 for late-filed forms

Taxpayers who used a consultant with regard to their refundable tax credit activities (e.g. SR&ED, design, e-commerce, etc.) whose fee was contingent on the amount of Quebec refundable tax credits obtained must file Quebec Form TP-1079. This form discloses the nature of the work done and the identification of the consultants involved. Form TP-1079 became…

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Changes to the Tax Credit for Investments relating to manufacturing and processing equipment
29 03 2016

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.…

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Contracts Requiring an <em>Attestation de Revenu Québec</em>
18 03 2016

Contracts Requiring an Attestation de Revenu Québec

Revenue Quebec (“MRQ”) has established initiatives to fight tax evasion in the construction and employment agency sectors. Starting on March 1, 2016, contractors1 and subcontractors2 are required to obtain and provide a certificate of compliance from MRQ for all construction contracts exceeding $25,000, or for contracts where the total cost of the current and all…

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New Non-Resident Employer Certification Program – Canadian payroll withholding relief has finally arrived
26 01 2016

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…

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