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Human Resources

FROM AUDIT TO BUSINESS ADVISORY: A SMOOTH TRANSITION

Arielle Carrier joined PSB Boisjoli during the first year of her bachelor’s degree. She started in our Audit and Assurance division, where she expected to complete the two-year internship leading to her CPA designation. However, early on, her natural curiosity, her ongoing willingness to meet certain challenges, as well as her desire to specialize in […]

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Taxation

CORPORATE TAXATION UPDATE

REVISIONS TO SMALL BUSINESS DEDUCTION A summary of the tax rates applicable to CCPCs in 2019 and 2020 is set out in the following tables: Combined Federal and Quebec corporate tax rates applicable on income earned in 2019: To consult the full article, click below. Read the full article  

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Taxation

NEW QST REGISTRATION REQUIREMENTS FOR SUPPLIERS OUTSIDE QUEBEC

In the 2018-2019 Quebec Budget, the Minister of Finance announced the implementation of new QST registration requirements for suppliers located outside Quebec who: make taxable supplies in Quebec to consumers; or operate a digital platform and meet all of the below criteria: do not have a QST registration number that includes the letters “TQ” (TQ […]

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Taxation

2019 QUEBEC BUDGET SUMMARY

On March 21, 2019 the Quebec Minister of Finance, Eric Girard tabled Budget 2019-2020. This Budget “reaffirms the government’s commitment to put money back in the pockets of Quebecers” with the assertion that “within five years, $5.2 billion will have been put back in peoples’ pockets”. To help achieve this statement, this Budget proposes: gradual standardization of school tax rates; […]

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Taxation

2019 FEDERAL BUDGET SUMMARY

Finance Minister Bill Morneau delivered the 2019 Budget on March 19. This budget contains tax measures that affect personal and corporate income tax as well as international tax and sales tax. On the Canadian tax side, the most notable changes are the repeal of the use of taxable income as a factor in determining the […]

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Taxation

CORPORATE TAXATION UPDATE

REVISIONS TO SMALL BUSINESS DEDUCTION A summary of the tax rates applicable to CCPCs in 2018 and 2019 is set out in the following tables: Combined Federal and Quebec corporate tax rates applicable on income earned in 2018: To consult the full article, click below. Read the full article

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Taxation

2018 QUEBEC BUDGET SUMMARY

Finance Minister Carlos J. Leitão delivered the 2018-2019 Budget on March 27. This budget contains tax measures that affect personal and corporate income tax as well as international tax and sales tax. The most noted change relate to measures with respect to the collection and remittance of the Quebec sales tax on online transactions. In […]

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Taxation

PARTNERSHIP EXEMPTION FROM QUÉBEC LAND TRANSFER TAX

When an immovable (for example, land) is transferred from one corporation to another without any change in ultimate beneficial ownership (for example, between ‘‘closely related legal persons’’), Québec land transfer tax (LTT) does not apply. This exemption is now to be extended to immovables owned by a partnership, according to proposals for the amendment of […]

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