Highway 69

Background In 1998 the Council of Ministers Responsible for Transportation and Highway Safety identified that investments in highways can generate productivity growth, play a critical role in regional development and generate a more efficient economic structure including improvement to the nation’s trade. In particular, studies have determined that highways have at least two important impacts…

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Clarifying the CRA Classifications for Employee and Contractor

Employers across the country are increasingly choosing subcontractors and/or self-employed specialists to fulfill the fluid nature of their business needs. From IT specialists and software designers to trades people and marketing consultants, there are a growing number of individuals who are employed on a per-contract basis. Employers like to hire independent contractors for a number…

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Supporting the Ability of Canadian Companies to Invest in Foreign Subsidiaries

Many Canadian parent companies strive to expand their operations globally and in doing so, make significant investments in subsidiaries located outside of Canada. To protect these investments and limit risks, the parent company hedges the investment to limit foreign exchange loss that can otherwise accrue. Any gains and losses that arise from these hedges generally…

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