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Tenants Beware: The Risks of Landlord Tax Liabilities

A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax Act Canada the Tax Act. In 3792391 Canada Inc. v The King, 2023 TCC 37, the Court held the tenant taxpayer liable for failing to withhold and remit Part XIII tax on rental payments made to a non-resident landlord, despite the tenant being unaware the landlord was a non-resident of Canada for tax purposes. ....

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Community Trust Bank named Ky's top SBA community bank lender, 2022-23 - Lane Report

Community Trust Bank named Ky's top SBA community bank lender, 2022-23 - Lane Report
lanereport.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from lanereport.com Daily Mail and Mail on Sunday newspapers.

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New Pension Priorities in Bankruptcy and Insolvency Are Closer to Reality

Federal Bill C-228 the Bill, new legislation intended to improve the protection of, and to extend the super-priority given to claims relating to, defined benefit pension plans in insolvency proceedings, completed third reading in the Senate on April 18, 2023 and is now awaiting Royal Assent before it becomes effective. ....

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If It's Broke, Fix It: Amendments to the Alberta Business Corporations Act

On March 28, 2023, the Alberta Government s Bill 10: Financial Statutes Amendment Act, 2023 Bill 10 received Royal Assent. Bill 10 amends a number of key corporate statutes, including Alberta s Business Corporation Act, RSA 2000 c B-9 the Act. ....

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