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If a ULC owned by an S corporation is used to carry on a Canadian business and to avoid the thin-capitalization rules, the debt is borrowed at the S level and the resulting interest will be deductible only in the U.
If challenged, what is the likelihood that the challenge will be sustained by Canadian or U.
To address the double-tax burden, the Treaty provides a foreign tax credit for the Canadian income tax on some or all of the U.
African Canadian women are in double jeopardy in terms of income," says Veronica Marsman, president of CASW.
While losing hockey for a year (or possibly more) may be tough on the Canadian psyche, the effects of the forest product challenges are likely to be more lasting, in the form of closed mills and job losses.
Canadian geologists are contributing a broad Earth science approach to an ever-widening list of needs.
Subtitled And Other Canadian Film Phenomena, Monk's 357-page tome, published in 2001, consisted of thematic essays, biographies of directors associated with themes probed in the book and mini-reviews of 100 milestone pictures.
For many years, the Canadian government has attempted to prevent Canadian investors from arranging to earn "passive" income outside Canada to achieve Canadian tax savings.
We can apply that learning and adapt our marketing plans for our Canadian audience.
Joe quickly become an icon of that quirky thing known as Canadian nationalism.
Thompson is a professor of Canadian Studies at Duke University in North Carolina.
The journalistic portrait of Canadian ERs was similarly and deservedly dire.
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