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Mr Lindsay J Holmes Partner Borden Ladner Gervais LLP - Lawyer biography - International Law Office

International Law Office

Lindsay J Holmes

Mr Lindsay J Holmes

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Corporate Tax

The minister of finance recently tabled the government's 2015 Federal Budget, which proposes a number of business income tax, international tax, personal income tax and charity measures. The government's intentions in introducing these measures are to improve the fairness and integrity of the tax system, help the economy to grow, spur job creation and reduce the tax compliance burden.

The Canadian minister of finance recently released the long-anticipated draft legislation and accompanying explanatory notes in connection with the conversion of specified investment flow-through (SIFT) trusts and SIFT partnerships into corporations. The draft legislation takes into account the different ownership structures used by income trusts.

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Mr Lindsay J Holmes